Of iron
Large-diameter longitudinally welded iron pipes and tubes
HSN 7305 12 11 (large-diameter longitudinally welded pipes of iron) 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 No. 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020. The importer must obtain an automatic SIMS registration number by paying a fee of ₹500 before the consignment arrives, and Central Board of Indirect Taxes and Customs (CBIC) verifies SIMS compliance at the bill-of-entry stage.
- SIMS registration number from DGFT
- Bill of entry declaration to CBIC
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register on the SIMS online portal and obtain an automatic SIMS registration number before the consignment's expected date of arrival. The application may be filed no earlier than the 60th day before expected arrival; the registration number remains valid for 75 days and carries a fee of ₹500.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition No. 2 of Chapter 73
- 2Note that the earlier mandatory minimum lead time of 15 days before expected arrival has been abolished; advance registration is still required but the 15-day minimum no longer applies. Ensure the SIMS registration number is quoted on the bill of entry at the time of customs filing.DGFT Notification 19/2015-20 dated 07-07-2022
The most common error on this tariff line is assuming that SIMS exemptions for SEZ-to-DTA movements or re-imports for packaging automatically extend to all re-import scenarios. DGFT Policy Circular 38/2015-20 dated 19-01-2022 defines the carve-outs narrowly: re-import purely for packaging without value addition is excluded, and SEZ-to-DTA movements in either value-added or non-value-added form are also excluded — but any other inbound shipment of iron pipes under this CTI requires a current SIMS number, and a missing or expired registration at the bill-of-entry stage results in customs detention.