Of cast iron, whether or not enameled
Cast iron sanitary ware, enameled or unenameled
HSN 7324 21 00 (cast-iron sanitary ware, whether or not enamelled) 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 2 of Chapter 73. An automatic SIMS registration number must be obtained before the consignment's expected date of arrival, and the ₹500 registration fee paid online prior to filing the bill of entry.
- SIMS automatic registration number from DGFT
- Registration fee receipt from SIMS portal
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register the import on the SIMS online portal and pay the registration fee of ₹500 to obtain an automatic SIMS registration number. Applications may be submitted no earlier than 60 days before the expected date of arrival of the consignment; the registration number is valid for 75 days.Policy Condition 2 of Chapter 73 · DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023
- 2Present the SIMS registration number at the bill-of-entry stage. Note that the prior requirement of a minimum 15-day advance registration window has been abolished; however, SIMS registration must still precede arrival of the consignment.DGFT Notification 19/2015-20 dated 07-07-2022
The most common error on this tariff line is assuming that goods moving between a Domestic Tariff Area unit and a Special Economic Zone, or goods re-imported solely for packaging purposes, are subject to SIMS registration. DGFT Policy Circular 38/2015-20 dated 19-01-2022 explicitly exempts both DTA-to-SEZ-to-DTA transfers (with or without value addition) and re-imports for packaging from the SIMS requirement — but the exemption applies only where the movement falls precisely within those carved-out scenarios; standard commercial imports of cast-iron sanitary ware remain subject to compulsory registration.