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HomeHSNChapter 73HSN 7304 39 31

Of iron

Seamless iron pipes, tubes and hollow profiles

SIMS CLEARANCE

HSN 7304 39 31 (Seamless tubes, pipes and hollow profiles of iron) is subject to compulsory registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under policy condition 2 of Chapter 73. An automatic SIMS registration number must be obtained in advance of the consignment's arrival, and Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) customs overlays apply at the bill-of-entry stage.

What this is
HSN code
7304 39 31
Chapter
73 · Articles of iron or steel
Primary regulator
SIMS · ITC (HS) policy condition 2 of Chapter 73; DGFT Notification 33/2015-20
Customs documentation
  • SIMS registration number from DGFT
  • ITC (HS) policy compliance from DGFT
  • Chapter 73 qualifiers from 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. 1
    Register the import in the Steel Import Monitoring System online portal and obtain the automatic SIMS registration number at least before the expected date of arrival. The registration fee is ₹500 and the registration number remains valid for 75 days; applications may be submitted no earlier than the 60th day before the expected date of arrival.
    DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · ITC (HS) policy condition 2 of Chapter 73
  2. 2
    Note the applicable carve-outs before applying: steel re-imported solely for packaging purposes is not covered under SIMS, and steel items moved between the Domestic Tariff Area and a Special Economic Zone — whether with or without value addition — are also excluded from the SIMS registration requirement.
    DGFT Policy Circular 38/2015-20 dated 19-01-2022
A word of counsel

The most common error on this tariff line is misreading the abolition of the 15-day advance-registration minimum as eliminating the advance-registration obligation entirely. SIMS registration remains compulsory before arrival; only the floor of 15 days has been removed, leaving the importer free to register at any point within the 60-day pre-arrival window. Consignments presented at customs without a valid SIMS registration number face detention at the port of entry.

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Frequently asked
Does HSN 7304 39 31 require BIS certification?
No. No BIS Quality Control Order covers seamless iron pipes and tubes under this tariff line. Import is governed by the Steel Import Monitoring System administered by the Directorate General of Foreign Trade under policy condition 2 of Chapter 73 and DGFT Notification 33/2015-20.
How long is the SIMS registration number valid, and when can an importer apply?
The automatic SIMS registration number is valid for 75 days from grant. Applications can be submitted no earlier than the 60th day before the expected date of arrival; the former 15-day advance minimum has been abolished by DGFT Notification 19/2015-20 dated 07-07-2022.
Are SEZ-to-DTA transfers of this iron pipe HSN exempt from SIMS registration?
Yes. Per DGFT Policy Circular 38/2015-20 dated 19-01-2022, transfers from a Special Economic Zone into the Domestic Tariff Area — whether with or without value addition — do not require SIMS registration, nor does re-importation of steel solely for packaging purposes.
Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.
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