Of iron

Seamless iron tubes, pipes and hollow profiles

SIMS CLEARANCE

HSN 7304 39 21 (seamless tubes and pipes of iron) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT), per policy condition no. 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020. An automatic SIMS registration number, valid for 75 days, must be obtained before the expected date of arrival; Central Board of Indirect Taxes and Customs (CBIC) customs overlay applies at the bill-of-entry stage.

What this is

HSN code

7304 39 21

Chapter

73 · Articles of iron or steel

Primary regulator

SIMS · Policy condition no. 2 of Chapter 73, ITC (HS); DGFT Notification 33/2015-20

Customs documentation

SIMS registration number from DGFT
Registration fee receipt from DGFT
ITC (HS) policy compliance declaration to CBIC

Applicable Partner Government Agencies

SIMSSIMS·Steel Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Apply for advance SIMS registration through the DGFT online portal, paying the ₹500 registration fee. The application may be submitted not earlier than the 60th day before the expected date of arrival, and the automatic registration number issued is valid for 75 days from grant.
DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy condition no. 2 of Chapter 73, ITC (HS)
2
Present the SIMS automatic registration number at the bill-of-entry stage. Note that the former requirement of a minimum 15-day advance registration before the expected date of arrival has been abolished; timely registration remains mandatory but the 15-day floor no longer applies.
DGFT Notification 19/2015-20 dated 07-07-2022
3
Confirm whether any SIMS exemption applies: re-import of steel goods solely for packaging purposes and DTA-to-SEZ transfers (with or without value addition) are excluded from SIMS registration. Document the basis of any claimed exemption in the customs entry.
DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 33/2015-20 dated 28-09-2020

A word of counsel

The most common error on this tariff line is allowing the 75-day SIMS validity window to lapse between registration and actual vessel arrival — particularly when shipment schedules slip. A lapsed registration number is treated as no registration at all, exposing the consignment to detention and potential DGFT enforcement. Apply for SIMS registration as close as possible to the confirmed vessel-departure date, and do not apply earlier than 60 days before expected arrival, as the registration clock starts from the date of grant, not from arrival.

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Frequently asked

Does HSN 7304 39 21 require BIS certification?

No, seamless iron tubes and pipes are not covered by any BIS Quality Control Order. Import is governed by the Steel Import Monitoring System administered by the Directorate General of Foreign Trade under policy condition no. 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020.

Is there still a minimum 15-day advance registration requirement under SIMS for this tariff line?

No. The mandatory minimum 15-day advance registration requirement was abolished by DGFT Notification 19/2015-20 dated 07-07-2022; importers may now apply any time from the 60th day before expected arrival, and the registration number remains valid for 75 days.

Are re-imports of iron pipes for packaging purposes also subject to SIMS registration?

No. Per DGFT Policy Circular 38/2015-20 dated 19-01-2022, re-import of steel goods solely for packaging purposes is excluded from SIMS, as is steel transferred between the Domestic Tariff Area and a Special Economic Zone regardless of whether value addition occurs.

Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.