Rudders for ships or boats
Cast iron or steel rudders for ships or boats
HSN 7325 99 91 (Rudders for ships or boats) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS), 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 the registration valid for 75 days from grant.
- SIMS registration number from DGFT
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register the import in the Steel Import Monitoring System online portal not earlier than 60 days before the expected date of arrival, paying the ₹500 registration fee to obtain an automatic SIMS registration number. The prior requirement of a minimum 15-day advance registration 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
- 2Confirm that the SIMS registration number remains valid (75-day window) on the date of filing the bill of entry. If the registration has lapsed before arrival, a fresh SIMS registration must be obtained before out-of-charge; an expired registration number does not satisfy the Policy Condition No. 2 of Chapter 73 requirement.DGFT Notification 28/2023 dated 28-08-2023 · Policy Condition No. 2 of Chapter 73
The most common error on this tariff line is misapplying the SIMS carve-outs: the exemption for re-import of steel for packaging purposes and the DTA-to-SEZ-to-DTA movement exemption (with or without value addition) are narrowly defined in DGFT Policy Circular 38/2015-20 dated 19-01-2022. Importers who treat these as a general-purpose exemption from SIMS registration face compulsory-registration enforcement at the bill-of-entry stage, with the consignment liable to detention until a valid registration number is produced.