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Tariff item · Chapter 73 · Section XV, Base metals and articles of base metal

HS 7304 23 90Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other

Articles of iron or steel › Other drill pipe

Customs duty
10%
Notified, 45/2025-Customs
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), rate notified under 45/2025-Customs10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 215); the tariff's statutory rate is 15%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA0%Australia
India–EFTA TEPA51/2025-Customs0%Switzerland, Liechtenstein
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
India–UAE CEPA6%United Arab Emirates
India–EFTA TEPA53/2025-Customs7.14%Iceland
SAPTA7.5%Bangladesh, Bhutan, Maldives, Nepal
India–UK CETA29/2026-Customs8%United Kingdom
India–Oman CEPA20/2026-Customs9%Oman

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from China: Nil to USD 3,801 per tonne, by origin and producer (until 19 Dec 2027). Stainless-Steel Seamless Tubes and Pipes. 31/2022-ADD
  • Anti-dumping duty on goods from China: reference price USD 961.33–1,610.67/MT, by origin and producer (until 27 Jan 2027). Seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel (other than cast iron and stainless steel). 64/2021-ADD

Charged on top of the duty above, only on goods from the countries named.

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.

"Import under this CTI requires compulsory registration under steel import monitoring system(sims). refer policy condition no.2 of chapter-73 and DGFT NTFN 33/2015-20 dtd 28-09-2020 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.(refer DGFT policy circular no.38/2015-20 dtd 19-01-2022). octagonal steel columns for lamp posts are classifiable under 73089090 - refer CBIC cir 17/13-CUS dt. 11-04-2013.**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.refer 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.(refer DGFT NOTF no.19/2015-20 dtd 07-07-2022)*"

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. 215), 10%, not the statutory 15%: an exemption notification lets customs charge the lower.
  • Table I of 45/2025-Customs also has 2 entries that cover this code for named goods or on a condition (for example S.No. 229: Nil, condition 28). 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 282Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil under notification 27/2011-Customs, S.No. 62 (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is 20%.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel——
730401Of mild carbon steel1.5%—
730402Of alloy or stainless steel1.5%—
730499Of others1.5%—

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): 0.9% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*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 7304 23, and China's below.

China: the same goods (7304 23)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 7304 23. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
7304.23.10.00Other drill pipes, of an external diameter ≤ 168.3 mm其他外径≤168.3mm钻管4%MFN rate (no APTA concession on this line)4%13%0%4x
7304.23.90.00Other drill pipe其他钻管4%MFN rate (no APTA concession on this line)4%13%0%4x
  • 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

7304.23.10Other steel drill pipe for drilling for oil or natural gas, external diameter ≤ 168.3mm

7304.23.10.00Other drill pipes, of an external diameter ≤ 168.3 mm其他外径≤168.3mm钻管

For drilling for oil or natural gas, excluding cast iron钻探石油及天然气用,铸铁的除外

Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
17%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 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)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Specification (external diameter of tube)规格(管的外径)
  • 3.Use用途
  • 4.Shape (tubes, hollow profiles)形状(管、空心异型材)
  • 5.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
  • 6.Type (seamless tube, etc.)种类(无缝管等)
  • 7.Process (e.g. cold-drawn, cold-rolled, hot-rolled)加工方法(冷拔、冷轧、热轧等)
  • 8.GTIN
  • 9.CAS
  • 10.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
  • 7304231000101Other drill pipe, outer diameter ≤ 168.3mm, for drilling for oil or natural gas (excluding cast iron) (seamless steel pipe for pressure pipelines)其他外径≤168.3mm钻管(钻探石油及天然气用,铸铁的除外)(无缝钢管压力管道)
  • 7304231000102Other drill pipes, of an external diameter not exceeding 168.3mm (for drilling for oil or natural gas, excluding those of cast iron)其他外径≤168.3mm钻管(钻探石油及天然气用,铸铁的除外)(无缝钢管)

7304.23.90Other steel drill pipe for drilling for oil or natural gas, external diameter > 168.3mm

7304.23.90.00Other drill pipe其他钻管

Excluding those of cast iron, for drilling for oil or gas钻探石油及天然气用铸铁的除外

Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
17%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 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)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Specification (external diameter of tube)规格(管的外径)
  • 3.Use用途
  • 4.Shape (tubes, hollow profiles)形状(管、空心异型材)
  • 5.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
  • 6.Type (seamless tube, etc.)种类(无缝管等)
  • 7.Process (e.g. cold-drawn, cold-rolled, hot-rolled)加工方法(冷拔、冷轧、热轧等)
  • 8.GTIN
  • 9.CAS
  • 10.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
  • 7304239000101Other drill pipe (excluding of cast iron, for drilling for oil or gas)其他钻管(钻探石油及天然气用铸铁的除外)(无缝钢管压力管道)
  • 7304239000102Other drill pipe (excluding of cast iron, for drilling for oil or natural gas) (seamless steel pipe)其他钻管(钻探石油及天然气用铸铁的除外)(无缝钢管)

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

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.