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

HS 7304 59Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other

Articles of iron or steel

Customs duty
15%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
7304 59 10Up to 114.3 mm diameter15%18%kg
7304 59 20Above 114.3 mm but up to 219.1 mm outer diameter15%18%kg
7304 59 30Above 219.1 mm outer diameter15%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 3 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.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 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

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7304 59, and China's below.

China: the same goods (7304 59)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 7304 59. 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
7304.59.10.01Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管4%MFN rate (no APTA concession on this line)4%13%0%4x
7304.59.10.90Other seamless boiler tubes, of alloy steel, not cold-rolled非冷轧其他合金钢无缝锅炉管4%MFN rate (no APTA concession on this line)4%13%0%4x
7304.59.20.00Seamless geological drill pipes and casing of other alloy steel, not cold-rolled非冷轧其他合金钢无缝地质钻管、套管4%MFN rate (no APTA concession on this line)4%13%0%4x
7304.59.90.01Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管4%MFN rate (no APTA concession on this line)4%13%0%4x
7304.59.90.90Other seamless tubes of circular cross-section, of alloy steel, not cold-rolled非冷轧其他合金钢制无缝圆形截面管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

7304.59.10Other seamless boiler tubes of alloy steel, not cold-drawn or cold-rolled

7304.59.10.01Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管

Of an external diameter of 127 mm or more (including 127 mm), with a chemical composition (wt%) of carbon content ≥ 0.07 and ≤ 0.13, chromium content ≥ 8.5 and ≤ 9.5, molybdenum content ≥ 0.3 and ≤ 0.6, tungsten content ≥ 1.5 and ≤ 2.0, tensile strength ≥ 620 MPa, yield strength ≥ 440 MPa外径在127mm以上(含127mm),化学成分(wt%)中碳的含量≥0.07且≤0.13、铬的含量≥8.5且≤9.5、钼的含量≥0.3且≤0.6、钨的含量≥1.5且≤2.0、抗拉强度≥620Mpa、屈服强度≥440Mpa

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
2%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
2.4%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7304591001101Seamless alloy steel tubes for high temperature pressure applications (tensile strength ≥ 620MPa, yield strength ≥ 440MPa) (outer diameter ≥ 127mm, chemical composition (wt%) carbon (C) content ≥ 0.07 and ≤ 0.13, chromium (Cr) content ≥ 8.5 and ≤ 9.5, molybdenum (Mo) content ≥ 0.3 and ≤ 0.6, tungsten (W) content ≥ 1.5 and ≤ 2.0, tensile strength ≥ 620Mpa, yield strength ≥ 440Mpa) (seamless steel pressure pipelines)高温承压用合金钢无缝钢管(抗拉强度≥620MPa、屈服强度≥440MPa)(外径在127mm以上(含127mm),化学成分(wt%)中碳(C)的含量≥0.07且≤0.13、铬(Cr)的含量≥8.5且≤9.5、钼(Mo)的含量≥0.3且≤0.6、钨(W)的含量≥1.5且≤2.0、抗拉强度≥620Mpa、屈服强度≥440Mpa)(无缝钢管压力管道)
  • 7304591001102Seamless alloy steel tubes for high temperature pressure applications (tensile strength ≥ 620MPa, yield strength ≥ 440MPa) (outer diameter ≥ 127mm, chemical composition (wt%) carbon (C) content ≥ 0.07 and ≤ 0.13, chromium (Cr) content ≥ 8.5 and ≤ 9.5, molybdenum (Mo) content ≥ 0.3 and ≤ 0.6, tungsten (W) content ≥ 1.5 and ≤ 2.0, tensile strength ≥ 620Mpa, yield strength ≥ 440Mpa) (seamless steel tubes)高温承压用合金钢无缝钢管(抗拉强度≥620MPa、屈服强度≥440MPa)(外径在127mm以上(含127mm),化学成分(wt%)中碳(C)的含量≥0.07且≤0.13、铬(Cr)的含量≥8.5且≤9.5、钼(Mo)的含量≥0.3且≤0.6、钨(W)的含量≥1.5且≤2.0、抗拉强度≥620Mpa、屈服强度≥440Mpa)(无缝钢管)
7304.59.10.90Other seamless boiler tubes, of alloy steel, not cold-rolled非冷轧其他合金钢无缝锅炉管

Not cold-drawn or cold-rolled非冷拔或冷轧的

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
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)
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
2%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
2.4%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7304591090101Seamless boiler tubes of other alloy steel, not cold-rolled (or cold-drawn) (seamless steel pipe for pressure pipelines)非冷轧其他合金钢无缝锅炉管(非冷拔或冷轧的)(无缝钢管压力管道)
  • 7304591090102Other seamless boiler tubes of alloy steel, not cold-drawn or cold-rolled非冷轧其他合金钢无缝锅炉管(非冷拔或冷轧的)(无缝钢管)
7304.59.10.00Other alloy steel seamless boiler tubes, not cold-rolled (not cold-drawn or cold-rolled)非冷轧其他合金钢无缝锅炉管(非冷拔或冷轧的 )Expired

Not cold-drawn or cold-rolled非冷拔或冷轧的

Unit
kg
MFN import duty
4.0%
Provisional import duty
None
General import duty
17.0%
Import VAT
17.0%
Consumption tax
0.0%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state

Not listed.

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%

7304.59.20Seamless drill pipe, casing of other alloy steel, for geological drilling, not cold-drawn or cold-rolled

7304.59.20.00Seamless geological drill pipes and casing of other alloy steel, not cold-rolled非冷轧其他合金钢无缝地质钻管、套管

Other than cold-drawn or cold-rolled冷拔或冷轧的除外

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
  • 7304592000101Other alloy steel seamless geological drill pipes and casings, not cold-rolled (excluding cold-drawn or cold-rolled) (seamless steel pressure pipes)非冷轧其他合金钢无缝地质钻管、套管(冷拔或冷轧的除外)(无缝钢管压力管道)
  • 7304592000102Other non-cold-rolled seamless geological drilling tubes and casings of alloy steel (excluding cold-drawn or cold-rolled) (seamless steel tubes)非冷轧其他合金钢无缝地质钻管、套管(冷拔或冷轧的除外)(无缝钢管)

7304.59.90Seamless tubes, pipes of alloy steel, of circular cross-section, not cold-drawn or cold-rolled, n.e.s.

7304.59.90.01Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管

Of an external diameter of 127 mm or more (including 127 mm), with a chemical composition (wt%) of carbon content ≥ 0.07 and ≤ 0.13, chromium content ≥ 8.5 and ≤ 9.5, molybdenum content ≥ 0.3 and ≤ 0.6, tungsten content ≥ 1.5 and ≤ 2.0, tensile strength ≥ 620 MPa, yield strength ≥ 440 MPa外径在127mm以上(含127mm),化学成分(wt%)中碳的含量≥0.07且≤0.13、铬的含量≥8.5且≤9.5、钼的含量≥0.3且≤0.6、钨的含量≥1.5且≤2.0、抗拉强度≥620Mpa、屈服强度≥440Mpa

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
2%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
2.4%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7304599001101Seamless alloy steel tubes for high temperature pressure applications (tensile strength ≥ 620MPa, yield strength ≥ 440MPa) (outer diameter ≥ 127mm, chemical composition (wt%) carbon (C) content ≥ 0.07 and ≤ 0.13, chromium (Cr) content ≥ 8.5 and ≤ 9.5, molybdenum (Mo) content ≥ 0.3 and ≤ 0.6, tungsten (W) content ≥ 1.5 and ≤ 2.0, tensile strength ≥ 620Mpa, yield strength ≥ 440Mpa) (seamless steel pressure pipelines)高温承压用合金钢无缝钢管(抗拉强度≥620MPa、屈服强度≥440MPa)(外径在127mm以上(含127mm),化学成分(wt%)中碳(C)的含量≥0.07且≤0.13、铬(Cr)的含量≥8.5且≤9.5、钼(Mo)的含量≥0.3且≤0.6、钨(W)的含量≥1.5且≤2.0、抗拉强度≥620Mpa、屈服强度≥440Mpa)(无缝钢管压力管道)
  • 7304599001102Seamless alloy steel tubes for high temperature pressure applications (tensile strength ≥ 620MPa, yield strength ≥ 440MPa) (outer diameter ≥ 127mm, chemical composition (wt%) carbon (C) content ≥ 0.07 and ≤ 0.13, chromium (Cr) content ≥ 8.5 and ≤ 9.5, molybdenum (Mo) content ≥ 0.3 and ≤ 0.6, tungsten (W) content ≥ 1.5 and ≤ 2.0, tensile strength ≥ 620Mpa, yield strength ≥ 440Mpa) (seamless steel tubes)高温承压用合金钢无缝钢管(抗拉强度≥620MPa、屈服强度≥440MPa)(外径在127mm以上(含127mm),化学成分(wt%)中碳(C)的含量≥0.07且≤0.13、铬(Cr)的含量≥8.5且≤9.5、钼(Mo)的含量≥0.3且≤0.6、钨(W)的含量≥1.5且≤2.0、抗拉强度≥620Mpa、屈服强度≥440Mpa)(无缝钢管)
7304.59.90.90Other seamless tubes of circular cross-section, of alloy steel, not cold-rolled非冷轧其他合金钢制无缝圆形截面管

Not cold-drawn or cold-rolled非冷拔或冷轧的

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
2%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
2.4%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7304599090101Seamless tubes and pipes of circular cross-section, of other alloy steel, not cold-rolled (not cold-drawn or cold-rolled)非冷轧其他合金钢制无缝圆形截面管(非冷拔或冷轧的)(无缝钢管压力管道)
  • 7304599090102Seamless tubes of circular cross-section, of other alloy steel, not cold-rolled (not cold-drawn or cold-rolled) (seamless steel tubes)非冷轧其他合金钢制无缝圆形截面管(非冷拔或冷轧的)(无缝钢管)
7304.59.90.00Seamless tubes and pipes, of circular cross-section, of other alloy steel, not cold-rolled (excluding cold-drawn or cold-rolled)非冷轧其他合金钢制无缝圆形截面管(冷拔或冷轧的除外 )Expired

Other than cold-drawn or cold-rolled冷拔或冷轧的除外

Unit
kg
MFN import duty
4.0%
Provisional import duty
None
General import duty
17.0%
Import VAT
17.0%
Consumption tax
0.0%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state

Not listed.

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%

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