Other
Steel towers and lattice masts, other than galvanised
HSN 7308 20 19 (Other towers and lattice masts of iron or steel) 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, read with DGFT Notification 33/2015-20. Where the goods have end-use in wind-operated electricity generation, prior registration on the Renewable Energy Equipment Import Monitoring System (REEIMS) of the Ministry of New and Renewable Energy is additionally required under policy condition no. 4 of Chapter 73, effective 1 November 2025.
- SIMS automatic registration number from DGFT
- REEIMS registration from Ministry of New and Renewable Energy
- ITC (HS) policy condition declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register on the SIMS online portal and obtain the automatic registration number by paying ₹500 before the consignment's expected date of arrival. The application may be submitted no earlier than the 60th day before arrival; the registration number remains valid for 75 days from issuance.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/23 dated 28-08-2023 · Policy condition no. 2 of Chapter 73
- 2Where the steel towers or lattice masts under HSN 7308 20 19 are destined for wind-operated electricity generation, apply for REEIMS registration at least five days in advance for sea or land route shipments (two days for air cargo). Each REEIMS registration is port-specific, valid for three months, carries no registration fee, and requires an end-use declaration; multiple consignments may be processed under one registration.DGFT Notification 40/25-26 dated 10-10-2025 · Policy condition no. 4 of Chapter 73 (effective 01-11-2025)
- 3Note that re-imports of steel for packaging purposes and DTA-to-SEZ transfers (with or without value addition) are exempt from SIMS registration. Confirm exemption eligibility and retain supporting documentation at the bill of entry to demonstrate the carve-out.DGFT Policy Circular 38/2015-20 dated 19-01-2022
The most common error on this tariff line is overlooking the REEIMS overlay when sourcing structural steel towers for wind-energy projects — importers obtain SIMS registration and assume that satisfies all DGFT policy conditions, not realising that policy condition no. 4 of Chapter 73 imposes a separate, port-specific REEIMS registration with its own advance-application windows (five days for sea/land, two days for air). A consignment arriving at a port not covered by the REEIMS registration is liable to detention at the designated port regardless of a valid SIMS number.