Of iron
Welded or riveted iron tubes, pipes and hollow profiles
HSN 7306 29 11 (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. An automatic registration number, valid for 75 days, must be obtained before the consignment arrives, with the Central Board of Indirect Taxes and Customs (CBIC) verifying SIMS compliance at the bill-of-entry stage.
- SIMS registration number from DGFT
- ITC (HS) policy compliance from DGFT
- Chapter 73 qualifier from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register in the SIMS online portal and obtain an automatic registration number by paying the prescribed 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.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · policy condition no. 2 of Chapter 73
- 2Upload the SIMS automatic registration number in e-Sanchit at the bill-of-entry stage. Note that the earlier requirement of advance registration at least 15 days before the expected date of arrival has been abolished; only the 60-day outer window applies.DGFT Notification 19/2015-20 dated 07-07-2022 · CBIC customs clearance procedure
- 3Verify that the goods are not classifiable under a different tariff heading before filing: CBIC has clarified that octagonal steel columns for lamp posts fall under 7308 90 90, not Chapter 7306. Misclassification invites duty demand, interest, and penalty under the Customs Act, 1962.CBIC Circular 17/2013-Cus dated 11-04-2013
The most common error on this tariff line is misreading the SIMS carve-outs as general exemptions. Re-import of steel goods for packaging purposes and DTA-SEZ-DTA movements (with or without value addition) are explicitly excluded from SIMS registration — but these exclusions are narrow and condition-specific; any consignment that does not squarely fit the carve-out defined in DGFT Policy Circular 38/2015-20 dated 19-01-2022 requires full SIMS compliance, and an expired or absent registration number at the bill-of-entry stage results in detention and demurrage.