Of iron
Welded or open-seam iron tubes, pipes and hollow profiles
HSN 7306 19 11 (Of iron) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) as a customs overlay 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, with CBIC customs controls applying at the bill-of-entry stage.
- SIMS registration number from DGFT
- ITC (HS) policy declaration to CBIC
- Bill of entry compliance from CBIC
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 registration number by paying a fee of ₹500. Apply no earlier than the 60th day before the expected date of arrival; the registration number remains valid for 75 days from grant. The mandatory 15-day advance-registration minimum has been abolished.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022 · Policy condition no. 2 of Chapter 73
- 2Declare the SIMS registration number at the bill of entry stage. Failure to hold a valid, current registration number before the consignment's arrival renders the import non-compliant under ITC (HS) policy condition no. 2 of Chapter 73 and exposes the consignment to detention and ground rent.DGFT Notification 33/2015-20 dated 28-09-2020 · Policy condition no. 2 of Chapter 73
The most frequent error on this tariff line is overlooking the 75-day validity window of the SIMS registration number against vessel scheduling delays — if the consignment arrives after the registration has lapsed, the importer must re-register and obtain a fresh number before out-of-charge can be granted. Note also that re-imports of iron for packaging purposes and DTA-SEZ-DTA transfers without value addition are explicitly excluded from the SIMS requirement under DGFT Policy Circular 38/2015-20 dated 19-01-2022; misclassifying a re-import as a fresh import and paying the ₹500 fee is a recoverable error, but the reverse — treating a fresh import as a carve-out — attracts enforcement.