Other

Seamless circular tubes and pipes of iron or non-alloy steel

SIMS CLEARANCE

HSN 7304 39 39 (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 2 of Chapter 73 of the ITC (HS) Schedule. An automatic SIMS registration number, obtained by paying a fee of ₹500, must be secured before the consignment arrives, and remains valid for 75 days.

What this is

HSN code

7304 39 39

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 declaration to CBIC
Bill of lading from exporter

Applicable Partner Government Agencies

SIMSSIMS·Steel Import Monitoring System

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

Compliance steps

1
Apply for SIMS registration online not earlier than the 60th day before the expected date of arrival of the import consignment, and pay the registration fee of ₹500 to obtain an automatic SIMS registration number. The registration number is valid for 75 days; file the bill of entry within that validity window.
DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023-24 dated 28-08-2023 · ITC (HS) policy condition 2 of Chapter 73
2
Verify whether the consignment qualifies for a SIMS exemption: re-imports of steel used solely for packaging (without value addition) and steel moved between DTA and SEZ without value addition are excluded from SIMS registration. Document the exemption basis clearly on the bill of entry.
DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
3
Confirm that the bill of lading shipped-on-board date is on or before 31 March 2026 to claim the QCO exemption under the Ministry of Steel order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025. Consignments with a shipped-on-board date after 31 March 2026 may be subject to separate QCO compliance requirements not covered by this exemption.
Ministry of Steel order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025

A word of counsel

The most common error on this tariff line is filing the bill of entry after the 75-day SIMS registration validity has lapsed — which occurs when a vessel is delayed and the importer fails to track the arrival date against the registration window. A lapsed SIMS number renders the consignment non-compliant at the port, attracting detention and demurrage until a fresh registration is obtained; the minimum-15-day advance-registration requirement has been abolished, but the 75-day validity cap remains absolute under DGFT Notification 28/2023-24.

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Frequently asked

Does HSN 7304 39 39 require BIS certification?

No, no BIS Quality Control Order currently mandates certification for this tariff line. The Ministry of Steel order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025 specifically exempts this HSN code from mandatory QCO compliance for consignments with a shipped-on-board date on or before 31 March 2026; the operative requirement is SIMS registration under DGFT Notification 33/2015-20.

Is the SIMS registration fee fixed, and how early can an importer apply?

Yes, the registration fee is ₹500 per application; an importer may apply no earlier than 60 days before the expected date of arrival, and the automatic registration number granted is valid for 75 days per DGFT Notification 28/2023-24 dated 28-08-2023.

Are all seamless steel pipe imports covered by SIMS, or are there carve-outs?

Re-imports of steel used purely for packaging purposes and steel transferred between a DTA unit and an SEZ (with or without value addition) are excluded from the SIMS registration requirement, per DGFT Policy Circular 38/2015-20 dated 19-01-2022.

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