Chapter 73
Articles of iron or steel
26 headings · 281 tariff items
≣ Headings in Chapter 73
| Heading | Description | Items | GST |
|---|---|---|---|
| 7301 | SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, | 3 | 18% |
| 7302 | RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RA | 11 | 18% |
| 7303 | TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON | 4 | 18% |
| 7304 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL | 33 | 18% |
| 7305 | OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS-SECTIONS, THE | 37 | 18% |
| 7306 | OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRO | 19 | 18% |
| 7307 | TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL | 16 | 18% |
| 7308 | STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES A | 15 | 18% |
| 7309 | RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF I | 5 | 18% |
| 7310 | TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED | 8 | 5% / 18% |
| 7311 | CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL | 4 | 18% |
| 7312 | STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED | 5 | 18% |
| 7313 | BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE | 2 | 18% |
| 7314 | CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR | 16 | 18% |
| 7315 | CHAIN AND PARTS THEREOF, OF IRON OR STEEL | 10 | 18% |
| 7316 | ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL | 2 | 18% |
| 7317 | NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, | 9 | 5% / 18% |
| 7318 | SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHER | 14 | 18% |
| 7319 | SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE I | 3 | 5% / 18% |
| 7320 | SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL | 8 | 18% |
| 7321 | STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZ | 13 | 5% / 18% |
| 7322 | RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND H | 4 | 18% |
| 7323 | TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURE | 12 | 5% / 18% |
| 7324 | SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL | 4 | 18% |
| 7325 | OTHER CAST ARTICLES OF IRON OR STEEL | 9 | 18% |
| 7326 | OTHER ARTICLES OF IRON OR STEEL | 15 | 5% / 18% |
§ Chapter legal notes from the Customs Tariff + ITC-HS policy conditions
Chapter notes (Customs Tariff)
NOTES :
1. In this Chapter, the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72.
2. In this Chapter, the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.
Section notes
SECTION XV
BASEMETALS AND ARTICLES OF BASEMETAL
NOTES :
1. This Section does not cover :
(a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215);
(b) ferro-cerium or other pyrophoric alloys (heading 3606);
(c) headgear or parts thereof of heading 6506 or 6507;
(d) umbrella frames or other articles of heading 6603;
(e) goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f) articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);
(h) instruments or apparatus of Section XVIII, including clock or watch springs;
(ij) lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);
(k) articles of Chapter 94 (for example, furniture, mattress supports, 2[luminaires and lighting fittings], illuminated signs, prefabricated buildings);
(l) articles of Chapter 95 (for example, toys, games, sports requisites);
1[(m) hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or]
(n) articles of Chapter 97 (for example, works of art).
2. Throughout this Schedule, the expression “parts of general use” means :
3[(a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021);]
(b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
(c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.
In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
3. Throughout this Schedule, the expression “base metals” means :
iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4. Throughout this Schedule, the term “cermets” means products containing a microscopic heterogenous combination of a metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metal carbides sintered with a metal).
5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) :
(a) an alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
(b) an alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
(c) in this Section, the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
6. Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7. Classification of composite articles :
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the 4[General Interpretative Rules]) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
For this purpose:
(a) iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
(c) a cermet of heading 8113 is regarded as a single base metal.
8. In this Section, the following expressions have the meanings hereby assigned to them :
5[(a) Waste and scrap:
(i) all metal waste and scrap;
(ii) metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.]
(b) Powders:
products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
6[9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall have the meanings hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the products of Chapter 81.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought 7[products]), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.]
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NOTES:-
|
1. |
Substituted vide Fourth schedule of the Finance Act, 2016 w.e.f. 01-01-2012, before it was read as, "hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or" |
|
2. |
Substituted vide Fourth Schedule of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as, "lamps and lighting fittings" |
|
3. |
Substituted vide Fourth Schedule of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as, "(a) articles of headings 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;" |
|
4. |
Substituted vide Fourth Schedule of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as, "Interpretive Rules" |
|
5. |
Substituted vide Fourth Schedule of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as, "(a) waste and scrap: metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons." |
|
6. |
Inserted vide Fourth Schedule of the Finance Act, 2021 w.e.f. 01-01-2022 |
|
7. |
Substituted vide Third Schedule of the Finance Act, 2022 w.e.f. 01-05-2022 before it was read as, "products of heading 8001" |
Import policy conditions (ITC-HS)
CHAPTER 73
ARTICLES OF IRON OR STEEL
NOTES:
1. In this Chapter, the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72.
2. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.
POLICY CONDITION:
1. Import of Used Rails, including cut rails of all lengths, under ITC(HS) Code 7302 is ‘free’ subject to following condition:
Importer shall furnish the following documents to the customs at the time of clearance of goods:
(i) Pre-shipment inspection certificate as per the format in ANF 2L of FTP(2015-20)- from any of the Inspection & Certification agencies listed in Appendix 2G, to the effect that the consignment was checked for radiation level and rails do not contain radiation level (gamma and neutron) in excess of natural background. The certificate shall give the value of background radiation level at that place as also the maximum radiation level on the rails; and
(ii) Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any radioactive contaminated material in any form.
3[2. Import under all HS codes of this Chapter shall require compulsory registration under Steel Import Monitoring System (SIMS)]
1[3. a. Items: As per the Annex.
b. Policy Condition to Chapter 72, 73 and 86 of ITC (HS): Import policy for the items as listed in the Annex has been revised from 'free' to 'free subject to compulsory registration under Steel Import Monitoring System (SIMS)'
c. 5[The Steel Importing Monitoring System (SIMS) shall require importers to submit advance information in an online system for import of items and obtain an automatic Registration Number by paying registration fee of Rs.500 /-. The importer can apply for registration not earlier than 60th day before the expected date of arrival of import consignment. The automatic Registration Number thus granted shall remain valid for a period of 75 days.]
d. Importer shall have to enter the Registration Number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.
2[e. The SIMS will be effective from 21.11.2019, i.e. Bill of Entry on or after 21.11.2019 for items as listed in the Annex to this Notification shall be governed by SIMS.]]
6[4. i. Items under HS Code 70071900, 85414200 and 85414300 which are exclusively used for solar energy projects, must be mandatorily registered on Renewable Energy Equipment Import Monitoring System (REEIMS) of Ministry of New and Renewable Energy, prior to import.
ii. Items under HS Code 73082019, 84833000, 84834000, 85016420, 85016430, 85023100, 85030090. having end-use in the area of wind operated electricity generation, will require REEIMS registration.
iii. This Policy condition shall apply to imports through air cargo, sea cargo and land route.
iv. Applications for registration must be submitted at least two days in advance for air cargo, five days in advance for sea and land route shipments.
v. Each registration will remain valid for a period of three (3) months.
vi. There will be no registration fee. Each registration will be specific to a designated seaport. airport or land port; however, multiple consignments can be processed under a single registration.
vii. The REEIMS will also include a provision for the importer to declare the intended end-use of the imported products/components for the above mentioned items.
viii. The aforementioned changes in the import policy will come into effect from 01.11.2025.]
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NOTES:-
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1. |
Inserted vide Notification No. 17/2015-2020 dated 05-09-2019 |
|
Substituted vide Notification No. 32/2015-2020 dated 13-11-2019 before it was read as "e. The SIMS will be effective from 01.11.2019, i.e., Bill of Entry on or after 01 11.2019 for items as listed in the Annex to this Notification shall be governed by SIMS. The facility of on line Registration will be available with effect from 16/09/2019" |
|
|
Inserted vide Notification No. 33/2015-2020 dated 28-09-2020 |
|
|
4. |
Substituted vide Notification No. 19 /2015-2020 dated 07-07-2022 before it was read as, "The Steel Import Monitoring System (SIMS) shall require importers to submit advance information in an online system for import of items in the Annex and obtain an automatic Registration Number by paying registration fee of ₹ 1 per thousand subject to minimum of ₹ 500/- and maximum of ₹ 1 lakh on CIF value. The importer can apply for registration not earlier than 60th day and not later than 15th day before the expected date of arrival of import consignment. The automatic Registration Number thus granted shall remain valid for a period of 75 days." |
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Substituted vide Notification No. 28/2023 dated 28-08-2023 before it was read as, "4[The Steel Importing Monitoring System (SIMS) shall require importers to submit advance information in an online system for import of items and obtain an automatic Registration Number by paying registration fee of Rs. 1 per thousand subject to minimum of Rs. 500/ and maximum of Rs. 1 lakh on CIF value. The importer can apply for registration not earlier than 60th day before the expected date of arrival of import consignment. The automatic Registration Number thus granted shall remain valid for a period of 75 days.]" |
|
|
Inserted vide Notification No. 40/2025-26 dated 10-10-2025 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- Customs Tariff Act, 1975 - First Schedule (import tariff)
