Subheading · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7304 31Cold-drawn or cold-rolled (cold-reduced)
Articles of iron or steel › Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
- Customs duty
- 15%
- 6 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4% to 8%
- On Indian goods
Codes under this subheading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 7304 31 11 | Of iron | 15% | 18% | kg |
| 7304 31 19 | Other | 15% | 18% | kg |
| 7304 31 21 | Of iron | 15% | 18% | kg |
| 7304 31 29 | Other | 15% | 18% | kg |
| 7304 31 31 | Of iron | 15% | 18% | kg |
| 7304 31 39 | Other | 15% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 tariff items: 15%. The rules below cover this whole code.
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.
BIS certification
- Heat-Treated Steels Alloy and Free-Cutting Steels — Ball and Roller Bearing Steels. (IS 17111:2019): In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 6 tariff items
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. 282 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast 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 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | — | — |
| 730401 | Of mild carbon steel | 1.5% | — |
| 730402 | Of alloy or stainless steel | 1.5% | — |
| 730499 | Of others | 1.5% | — |
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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 6 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7304 31, and China's below.
China: the same goods (7304 31)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 7304 31. 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 |
|---|---|---|---|---|---|---|
| 7304.31.10.00 | Seamless boiler tubes, of iron or steel, cold-rolled冷轧的钢铁制无缝锅炉管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.31.20.00 | Seamless geological drill pipes and casing, of iron, cold-rolled冷轧的铁制无缝地质钻管、套管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 4x |
| 7304.31.90.00 | Other seamless tubes and pipes, of circular cross-section, of iron, cold-rolled其他冷轧的铁制无缝圆形截面管 | 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
7304.31.10Seamless boiler tubes of iron or non-alloy steel, cold-drawn or cold-rolled
7304.31.10.00Seamless boiler tubes, of iron or steel, cold-rolled冷轧的钢铁制无缝锅炉管
Cold-drawn or cold-rolled, of iron or non-alloy steel, including internally threaded冷拔或冷轧的铁或非合金钢制的,包括内螺纹
- 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
- 7304311000101Cold-rolled seamless boiler tubes of iron or steel (of iron or non-alloy steel, cold-drawn or cold-rolled, including internally threaded) (seamless steel pipes for pressure pipelines)冷轧的钢铁制无缝锅炉管(冷拔或冷轧的铁或非合金钢制的,包括内螺纹)(无缝钢管压力管道)
- 7304311000102Seamless boiler tubes of iron or steel, cold-rolled (of iron or non-alloy steel, cold-drawn or cold-rolled, including internally threaded) (seamless steel pipes)冷轧的钢铁制无缝锅炉管(冷拔或冷轧的铁或非合金钢制的,包括内螺纹)(无缝钢管)
7304.31.20Cold-drawn or cold-rolled seamless drill pipe, casing of iron or non-alloy steel, for geological drilling
7304.31.20.00Seamless geological drill pipes and casing, of iron, cold-rolled冷轧的铁制无缝地质钻管、套管
Cold-drawn or cold-rolled, of iron or non-alloy steel冷拔或冷轧的铁或非合金钢制的
- Unit
- kg
- MFN import duty
- 8%
- 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
- 3.2%
- Ecuador
- 6.6%
- 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
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7304312000101Seamless geological drill pipes and casing of iron, cold-rolled (of iron or non-alloy steel, cold-drawn or cold-rolled) (seamless steel pipe for pressure pipelines)冷轧的铁制无缝地质钻管、套管(冷拔或冷轧的铁或非合金钢制的)(无缝钢管压力管道)
- 7304312000102Cold-rolled seamless geological drill pipes and casing of iron (of iron or non-alloy steel, cold-drawn or cold-rolled)冷轧的铁制无缝地质钻管、套管(冷拔或冷轧的铁或非合金钢制的)(无缝钢管)
7304.31.90Seamless tubes, pipes of iron or non-alloy steel, of circular cross-section, cold-drawn or cold-rolled, n.e.s.
7304.31.90.00Other seamless tubes and pipes, of circular cross-section, of iron, cold-rolled其他冷轧的铁制无缝圆形截面管
Cold-drawn or cold-rolled, of iron or non-alloy steel冷拔或冷轧的铁或非合金钢制的
- 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
- 3%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7304319000101Other seamless tubes of iron, cold-rolled, of circular cross-section (of iron or non-alloy steel, cold-drawn or cold-rolled) (seamless steel pipe for pressure pipelines)其他冷轧的铁制无缝圆形截面管(冷拔或冷轧的铁或非合金钢制的)(无缝钢管压力管道)
- 7304319000102Other cold-rolled seamless tubes and pipes of circular cross-section, of iron (of iron or non-alloy steel, cold-drawn or cold-rolled)其他冷轧的铁制无缝圆形截面管(冷拔或冷轧的铁或非合金钢制的)(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
- 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'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
- 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.