Other
Seamless circular tubes and pipes of iron or non-alloy steel
HSN 7304 39 29 (other seamless circular tubes and pipes of iron or non-alloy steel) requires compulsory advance registration under the Steel Import Monitoring System (SIMS) pursuant to policy condition 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy, and Central Board of Indirect Taxes and Customs (CBIC) circular guidance on tariff classification applies as an additional customs overlay.
- SIMS automatic registration number from DGFT
- Bill of entry with SIMS registration from CBIC
- ITC (HS) policy declaration from DGFT
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Register on the SIMS online portal and obtain the automatic registration number by paying ₹500 before the consignment arrives. The application may be filed no earlier than the 60th day before the expected date of arrival, and the registration number remains valid for 75 days.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · policy condition 2 of Chapter 73
- 2Confirm the consignment is not carved out of the SIMS requirement before applying: steel re-imported solely for packaging purposes, and steel/steel items moving between the Domestic Tariff Area and a Special Economic Zone with or without value addition, are exempt from SIMS registration.DGFT Policy Circular 38/2015-20 dated 19-01-2022
- 3Verify the MoS exemption status at the bill-of-entry stage: consignments of specified ITC HS codes listed in Annexure I of MoS order F.No.S-20011/15/2024-TECH-PART(2) dated 20-11-2025 with a bill of lading shipped-on-board date on or before 31-03-2026 are exempted from mandatory QCO compliance. Retain documentary evidence of the bill of lading date to support the exemption claim at customs.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 SIMS registration window: the former minimum 15-day advance-registration requirement has been abolished, but the 60-day-before-arrival outer limit and the 75-day validity cap remain operative. An importer who applies too early — beyond the 60-day window — receives no valid registration number, causing consignment detention at port and accruing demurrage until a fresh application is filed and the 75-day clock restarts.