Other
Seamless iron or steel tubes, pipes and hollow profiles (other)
HSN 7304 90 00 (seamless tubes, pipes and hollow profiles of iron or steel, residual) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 33/2015-20 dated 28-09-2020 and DGFT Notification 28/2023 dated 28-08-2023. DGFT policy controls the ITC (HS) import regime for Chapter 73, and Central Board of Indirect Taxes and Customs (CBIC) administers customs clearance overlays at the bill-of-entry stage.
- SIMS automatic registration number from DGFT
- Registration fee payment confirmation from DGFT
- Bill of lading with shipped-on-board date
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Apply for SIMS advance registration online by submitting consignment details and paying the registration fee of ₹500. The application may be filed no earlier than 60 days before the expected date of arrival; the automatic registration number issued is valid for 75 days. The former requirement of a minimum 15-day advance registration window has been abolished.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022 · ITC (HS) policy condition 2 of Chapter 73
- 2Present the SIMS automatic registration number at the bill-of-entry stage. Note that re-import of steel for packaging purposes and transfers between a Domestic Tariff Area unit and a Special Economic Zone (with or without value addition) are explicitly excluded from SIMS registration requirements.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Policy Circular 38/2015-20 dated 19-01-2022
- 3Confirm the bill of lading shipped-on-board date when IS 15155:2020 (bar or wire wrapped steel cylinder pipes with mortar lining and coating) may apply: the Ministry of Steel exemption order F.No.S-20011/15/2024-Tech-Part(2) dated 20-11-2025 exempts the ITC HS codes listed in Annexure I — including this CTI — from mandatory QCO compliance for consignments with a shipped-on-board date on or before 31-03-2026.MoS exemption order F.No.S-20011/15/2024-Tech-Part(2) dated 20-11-2025
The most common misstep on this tariff line is misreading the 60-day application window as a hard advance-filing requirement rather than an outer limit — importers who file the SIMS registration application after the consignment has already sailed but before arrival remain eligible for the automatic number, because the 15-day minimum advance requirement was abolished by DGFT Notification 19/2015-20 dated 07-07-2022. Separately, importers of mortar-lined cylinder pipes within this 'Other' residual HSN must track the 31-03-2026 shipped-on-board cutoff for the QCO exemption; consignments shipped after that date will require mandatory IS 15155:2020 compliance unless a further extension is notified.