Skip to main content
Access IndiaPLATFORM
HomeHSNChapter 73HSN 7304 90 00

Other

Seamless iron or steel tubes, pipes and hollow profiles (other)

SIMS CLEARANCE

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.

What this is
HSN code
7304 90 00
Chapter
73 · Articles of iron or steel
Primary regulator
SIMS · DGFT Notification 33/2015-20; ITC (HS) policy condition 2, Chapter 73
Customs documentation
  • SIMS automatic registration number from DGFT
  • Registration fee payment confirmation from DGFT
  • Bill of lading with shipped-on-board date
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
    Apply 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
  2. 2
    Present 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
  3. 3
    Confirm 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
A word of counsel

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.

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 7304 90 00 require BIS certification?
No, no BIS Quality Control Order currently mandates certification for this residual 'Other' tariff line. The operative framework is SIMS advance registration under DGFT Notification 33/2015-20 and the ITC (HS) policy condition 2 of Chapter 73; a Ministry of Steel exemption order further defers any QCO obligation for consignments with a shipped-on-board date on or before 31-03-2026.
Is SIMS registration required for re-imports of steel used solely for packaging, or for DTA-SEZ transfers?
No. DGFT Policy Circular 38/2015-20 dated 19-01-2022 explicitly excludes re-imports of steel for packaging purposes and DTA-SEZ-DTA transfers (with or without value addition) from the SIMS registration requirement.
How long is the SIMS automatic registration number valid, and can it be obtained after the vessel has sailed?
The automatic registration number is valid for 75 days from grant; the application window opens 60 days before the expected arrival date, and the earlier 15-day minimum advance-filing requirement has been abolished under DGFT Notification 19/2015-20 dated 07-07-2022, so registration may be obtained after shipment but before arrival.
Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.
Related