Other
Seamless circular tubes and pipes of iron or non-alloy steel
HSN 7304 39 19 (other seamless circular tubes and pipes of iron or non-alloy steel) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under policy condition no. 2 of Chapter 73, as notified by DGFT Notification 33/2015-20 dated 28-09-2020. The Central Board of Indirect Taxes and Customs (CBIC) verifies SIMS registration at the bill-of-entry stage, and the automatic registration number must be obtained before consignment arrival.
- SIMS automatic registration number from DGFT
- Online registration declaration to SIMS
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Apply for SIMS advance registration online through the DGFT portal no earlier than 60 days before the expected date of arrival of the import consignment. Pay the registration fee of ₹500 to obtain the automatic registration number, which remains valid for 75 days from the date of grant.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/23 dated 28-08-2023 · Policy condition no. 2 of Chapter 73
- 2Confirm that the consignment falls within the SIMS scope before filing the bill of entry. Re-imports of steel for packaging purposes and DTA-to-SEZ movements (with or without value addition) are exempt from SIMS registration; document the exemption basis at the bill-of-entry stage.DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
- 3Verify whether the consignment qualifies for the QCO exemption under MoS Order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025. For bills of lading with a shipped-on-board date on or before 31-03-2026, mandatory QCO compliance for ITC HS codes listed in Annexure I of that order is exempted.MoS Order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025
The most common error on this tariff line is misreading the abolition of the 15-day minimum advance-registration window as an abolition of SIMS registration altogether. SIMS registration remains compulsory; only the mandatory lead time has been removed. Importers who allow the 75-day validity of the registration number to lapse before the vessel arrives must re-apply and pay the fee again — a consignment presented at customs without a current registration number is detained pending regularisation, attracting demurrage and ground rent.