Of iron
Large-diameter welded iron tubes and pipes (OD exceeds 406.4 mm)
HSN 7305 90 21 (large-diameter welded or riveted iron tubes and pipes) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) per policy condition no. 2 of Chapter 73, administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 33/2015-20 dated 28-09-2020. An automatic registration number valid for 75 days must be obtained — and a registration fee of ₹500 paid — before the consignment arrives at an Indian port. Central Board of Indirect Taxes and Customs (CBIC) customs valuation and classification overlays apply at the bill-of-entry stage.
- SIMS automatic registration number from DGFT
- Registration fee receipt from SIMS portal
- Bill of entry classification declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Apply for SIMS registration through the online SIMS portal not earlier than the 60th day before the expected date of arrival of the consignment and pay the registration fee of ₹500. The automatic registration number issued is valid for 75 days; the minimum 15-day advance registration requirement has been abolished.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022 · ITC (HS) policy condition no. 2, Chapter 73
- 2Confirm that the import does not qualify for a SIMS exemption before filing the bill of entry. Re-imports of steel solely for packaging purposes and DTA-to-SEZ-to-DTA movements (with or without value addition) are exempt from SIMS registration per DGFT Policy Circular 38/2015-20.DGFT Policy Circular 38/2015-20 dated 19-01-2022
The most common error on this tariff line is allowing the 75-day validity window of the SIMS registration number to lapse between application and actual consignment arrival — particularly on long-haul shipments or where vessel schedules slip. A registration number that expires before the bill of entry is filed requires a fresh application and a fresh ₹500 fee, and the consignment cannot be cleared without a current valid number. Apply for registration as close to the 60-day opening window as practicable to maximise the validity margin.