Parts of ships, floating structure and vessels (excluding hull, propellers and paddle-wheels)
Iron or steel parts of ships and floating structures
HSN 7326 90 80 (Parts of ships, floating structure and vessels) is subject to compulsory 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. Importers must obtain an automatic SIMS registration number before the consignment arrives, and the ITC (HS) policy condition applies to each shipment.
- 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 consignment on the SIMS online portal and obtain an automatic registration number, paying the registration fee of ₹500. The application may be submitted up to 60 days before the expected date of arrival but the automatic registration number is valid for only 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
- 2Note that the earlier requirement of advance registration at least 15 days before the expected date of arrival has been abolished; file registration at any point within the 60-day pre-arrival window. Confirm at the bill of entry that the SIMS registration number remains within its 75-day validity period.DGFT Notification 19/2015-20 dated 07-07-2022
The most common error on this tariff line is assuming that a re-import from a Special Economic Zone or a re-import for packaging purposes triggers SIMS registration. DGFT Policy Circular 38/2015-20 dated 19-01-2022 expressly carves out: (i) re-imports of steel for packaging purposes, and (ii) DTA-to-SEZ steel re-entered into the DTA whether with or without value addition. Filing a SIMS registration for these excluded movements wastes the 75-day validity window and may expose unrelated live registrations to expiry if timings are miscalculated.