Tariff item · Chapter 72 · Section XV, Base metals and articles of base metal
HS 7204 21 90Ferrous waste and scrap; remelting scrap ingots of iron or steel: other
Iron and steel › Of stainless steel
- Customs duty
- 0%
- Notified, 45/2025-Customs
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), rate notified under 45/2025-Customs | 0% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
BCD is the rate notified under 45/2025-Customs (S.No. 205); the tariff's statutory rate is 2.5%.
Lower duty under trade agreements
No trade agreement gives a lower rate than the duty above on this line.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Ministry Of Steel (MOS): a clearance or certificate before the goods arrive, under DGFT Notf. No. 33/2015-20 dated 28-09-2020.
- Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.
"*Ensure compliance of DGFT o.m.issued vide f.no.01/53/8/e/am24/psic/importcell/918 DT 13-6-23 wrt to clarification to CBIC o.m.450/148/2009-cus-iv DT 9-6-23 regd PSIC process for import of ferrous scraps under ITC HS 7204 and issue of export ban by uae on ferrous scrap.if there are cases where PSIC shows place of inspection in uae and import item is banned by uae for export it may tantamount to mis-declaration on the part of psia and such PSIC may be treated as invalid*Ref para 1 to 9 of DGFT tn no 03/22-23 DT 26-4-22 for new online module regarding application for recognition as psia and issuance and electronic verification of PSIC for metal scrap.all psics shall be mandatorily generated online through the DGFT website wef 1.7.22. psics DT on or after 1.7.22 not generated using the DGFT online systems may not be accepted by the indian customs authorities*Follow sop for random checking of imported consignments of metal scrap with respect to radioactive contamination as per annexure to DGFT pn no 37/2015-20 DT 15-11-21*import under this CTI requires compulsory registration under sims.ref pol.cond.no.5 of ch-72 and DGFT NTFN 33/15-20 DT 28-9-20 and further clarification,responses to para (2.a.)re-import of goods of steel for packaging purposes will not be covered under sims as it is not primarily meant for value addition,rather being re-imported for packaging only and para(2.b.)in both the cases I.E.(i) if the steel/steel item is exported from dta to SEZ and then imported into dta from SEZ without value addition, or (ii) with value addition,there should be no requirement for sims registration.ref DGFT pol.cir.38/15-20 DT 19-1-22*clearance of metallic scrap is permitted at spfd ports/locations and subject to the cond.in para 2.54 of hbp and including submission of PSIC, from the exporting coutries, for both shredded and non shredded scrap.if export is from safe countries/region, PSIC is not required, if imported through specified ports.ref DGFT pn 64/15-20 DT 19-02-20 and pn 46/15-20 DT 14-01-22*import of wastes is subject to compliance of para 8(b) of gen.notes regd import policy of ITC (HS) and is subject to rules 11,12 & 13 of the hazardous waste (management & transboundry movement) rules, 2016. also ref to schedule-iii,vi and viii with regards to description, cond., notes and documents required for verification alongwith valid forms 2,6,7 and 9 as per the hazardous waste (management & transboundry movement) rules, 2016*PGA facilitated bills I.E. which have not been routed through PGA for NOC, proper officer should vfy and ensure that the mandatory docs-psic [856001]have been uploaded in E-SANCHIT before giving OOC*the 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.ref DGFT NOTF 28/23 DT 28-8-23.the requirement of advance registration of minimum 15 days from the expected date of arrival of import consignment under sims has been abolished.ref DGFT notf19/15-20 DT 7-7-22*ensure compliance of para 2.32 of ftp and para 2.54 and 2.55 of ftp procedure**Ref DGFT pn 38/2015-2020 DT 06-10-16 wrt procedure governing import of un-shredded scrap (hms-i and hms-ii) under para 2.54 of hbp(2015-20) as amended from time to time.ref corrigendum pn no 40/2015-20 DT 25-10-16*ref DGFT pn no 63/2015-20 DT 27-03-17 and clarifications vide DGFT tn no 19/2017*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
- BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 205), Nil, not the statutory 2.5%: an exemption notification lets customs charge the lower. (As amended by 02/2026-Customs.)
- Table I of 45/2025-Customs also has 4 entries that cover this code for named goods or on a condition (for example S.No. 106: Nil | Nil | Nil, condition 3 3 3). They lower the duty only if the importer meets the condition, so they are not in the totals.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 263 | Ferrous waste and scrap; remelt ing scrap ingots of iron or steel | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
* AS PER THE SECOND SCHEDULE - EXPORT TARIFF; EXPORT DUTY IS LEVIABLE ON EXPORT OF FERROUS WASTE AND SCRAP, REMELTING SCRAP INGOTS OF IRON OR STEEL. REFER SL. NO. 50 OF NTFN 27/2011-CUS DTD. 01-03-2011.* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7204 21, and China's below.
China: the same goods (7204 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 7204 21. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 7204.21.00.10 | Other recycled ferrous scrap conforming to GB/T 39733-2020其他符合GB/T 39733-2020标准要求的再生钢铁原料 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | 4AxM |
| 7204.21.00.90 | Other stainless steel waste and scrap其他不锈钢废碎料 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | 4x9AM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
7204.21.00Stainless steel waste and scrap
7204.21.00.10Other recycled ferrous scrap conforming to GB/T 39733-2020其他符合GB/T 39733-2020标准要求的再生钢铁原料
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 40%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use (for remelting into steel)用途(供再熔炼钢用)
- 3.Form (waste and scrap, cut, compressed into bales or plates, bars, etc.)形状(废碎、切割、压缩成包或板、条状等)
- 4.Material (stainless steel)材质(不锈钢)
- 5.Source (produced by machining, or by crushing what kind of iron or steel products)来源(机械加工产生、由破碎何种钢铁制品而得)
- 6.Composition (total metal content and names and content of each metal)成分含量(所含金属总含量和各种金属名称及含量)
- 7.Steel grades钢号
- 8.Grade牌号
- 9.Specification (length, width, thickness or bulk density, etc.)规格(长宽厚或堆密度等)
- 10.Valuation date计价日期
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7204210010999Other recycled iron and steel raw materials conforming to GB/T 39733-2020 standard其他符合GB/T39733-2020标准要求的再生钢铁原料
7204.21.00.90Other stainless steel waste and scrap其他不锈钢废碎料
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 40%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 27 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- 9Import prohibited禁止进口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use (for remelting into steel)用途(供再熔炼钢用)
- 3.Form (waste and scrap, cut, compressed into bales or plates, bars, etc.)形状(废碎、切割、压缩成包或板、条状等)
- 4.Material (stainless steel)材质(不锈钢)
- 5.Source (produced by machining, or by crushing what kind of iron or steel products)来源(机械加工产生、由破碎何种钢铁制品而得)
- 6.Composition (total metal content and names and content of each metal)成分含量(所含金属总含量和各种金属名称及含量)
- 7.Steel grades钢号
- 8.Grade牌号
- 9.Specification (length, width, thickness or bulk density, etc.)规格(长宽厚或堆密度等)
- 10.Valuation date计价日期
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7204210090999Other stainless steel waste and scrap其他不锈钢废碎料
7204.21.00.00Stainless steel waste and scrap不锈钢废碎料Expired
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 40%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 9Import prohibited禁止进口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use (for remelting into steel)用途[供再熔炼钢用]
- 3.Form (waste and scrap, cut, compressed into bales or plates, bars, etc.)形状[废碎、切割、压缩成包或板、条状等]
- 4.Material [cast iron, alloy steel, stainless steel, etc.]材质[铸铁、合金钢、不锈钢等]
- 5.Source [produced by machining, or by crushing what kind of iron or steel products]来源[机械加工产生、由破碎何种钢铁制品而得]
- 6.Whether pressed parts for motor vehicles, or waste electrical and electronic equipment是否汽车压件、废五金电器
- 7.Steel grades钢号
- 8.Composition [total metal content and names and content of each metal]成分含量[所含金属总含量和各种金属名称及含量]
- 9.GTIN
- 10.CAS
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 7204210000999Stainless steel waste and scrap不锈钢废碎料
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.