Tariff item · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7306 90 11Articles of iron or steel: of iron
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
- Customs duty
- 10%
- Notified, 45/2025-Customs
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6%
- 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 | 10% | 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. 215); the tariff's statutory rate is 15%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein |
| India–Japan CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Mauritius CECPA | 0% | Mauritius |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Chile PTA | 3% | Chile |
| India–Australia ECTA | 4.3% | Australia |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 6% | Norway |
| India–Korea CEPA | 6.25% | South Korea |
| India–EFTA TEPA53/2025-Customs | 7.14% | Iceland |
| SAPTA | 7.5% | Bangladesh, Bhutan, Maldives, Nepal |
Anti-dumping, countervailing and safeguard duty in force
- Countervailing duty on goods from China and Vietnam: Nil to 29.88% of CIF value, by origin and producer (until 9 Sep 2029). Welded Stainless-Steel Pipes and Tubes. 04/2024-CVD
- Anti-dumping duty on goods from Thailand and Vietnam: Nil to USD 307.79 per tonne, by origin and producer (until 3 Nov 2029). Welded Stainless-Steel Pipes and Tubes. 23/2024-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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 284 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), 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 |
|---|---|---|---|
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% 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 7306 90, and China's below.
China: the same goods (7306 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 7306 90. 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 |
|---|---|---|---|---|---|---|
| 7306.90.00.10 | Multi-wall pipe多壁式管道 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4x3 |
| 7306.90.00.90 | Other tubes, pipes and hollow profiles, of iron or steel, n.e.s.未列名其他钢铁管及空心异型材 | 6%MFN rate (no APTA concession on this line) | 6% | 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
7306.90.00Tubes, pipes and hollow profiles, of iron or steel, n.e.s.
7306.90.00.10Multi-wall pipe多壁式管道
- Unit
- kg / piece
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- 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)
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
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 (outer diameter, wall thickness of circular tubes)规格(圆管的外径、壁厚)
- 3.Use用途
- 4.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 5.Type (welded tube, etc.)种类(焊接管等)
- 6.Process (e.g. riveted, longitudinally welded, submerged arc welded)加工方法(铆、纵向焊、埋弧焊)
- 7.Cross-sectional shape (round, square, oval, etc.)截面形状(圆形、方形或椭圆形等)
- 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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 7306900010101Multi-wall pipes (surface in direct contact with chemicals made of special corrosion-resistant material) (seamless steel pressure pipes)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(无缝钢管压力管道)
- 7306900010102Multi-wall pipes (surface in direct contact with chemicals made of special corrosion-resistant material) (welded steel pressure pipes)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(焊接钢管压力管道)
- 7306900010103Multi-wall pipes (surface in direct contact with chemicals made of special corrosion-resistant material)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(铸铁管压力管道)
- 7306900010104Multi-wall pipes (surface in direct contact with chemicals made of special corrosion-resistant material) (seamless steel pipe)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(无缝钢管)
- 7306900010105Multi-wall pipes (surface in direct contact with chemicals made of special corrosion-resistant material) (welded steel pipe)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(焊接钢管)
- 7306900010106Multi-walled pipes (surface in direct contact with chemicals made of special corrosion-resistant material) (cast iron pipes)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(铸铁管)
- 7306900010107Multi-wall pipes (surface in direct contact with chemicals made of special corrosion-resistant material)多壁式管道(直接与化学品接触表面由特殊耐腐蚀材料制成)(其他钢铁及制品)
7306.90.00.90Other tubes, pipes and hollow profiles, of iron or steel, n.e.s.未列名其他钢铁管及空心异型材
- Unit
- kg / piece
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- 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 (outer diameter, wall thickness of circular tubes)规格(圆管的外径、壁厚)
- 3.Use用途
- 4.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 5.Type (welded tube, etc.)种类(焊接管等)
- 6.Process (e.g. riveted, longitudinally welded, submerged arc welded)加工方法(铆、纵向焊、埋弧焊)
- 7.Cross-sectional shape (round, square, oval, etc.)截面形状(圆形、方形或椭圆形等)
- 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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 7306900090101Other tubes, pipes and hollow profiles of iron or steel, n.e.s. (seamless steel pipe for pressure pipelines)未列名其他钢铁管及空心异型材(无缝钢管压力管道)
- 7306900090102Other tubes, pipes and hollow profiles of iron or steel, n.e.s. (welded steel pipe for pressure pipelines)未列名其他钢铁管及空心异型材(焊接钢管压力管道)
- 7306900090103Other tubes, pipes and hollow profiles of iron or steel, not elsewhere specified or included (cast iron pipe for pressure pipelines)未列名其他钢铁管及空心异型材(铸铁管压力管道)
- 7306900090104Other tubes, pipes and hollow profiles of iron or steel, n.e.s. (seamless steel pipe)未列名其他钢铁管及空心异型材(无缝钢管)
- 7306900090105Other tubes, pipes and hollow profiles of iron or steel, n.e.s. (welded steel pipe)未列名其他钢铁管及空心异型材(焊接钢管)
- 7306900090106Other tubes, pipes and hollow profiles of iron or steel, n.e.s. (cast iron pipes)未列名其他钢铁管及空心异型材(铸铁管)
- 7306900090107Other tubes, pipes and hollow profiles of iron or steel, not elsewhere specified or included (other iron and steel and articles thereof)未列名其他钢铁管及空心异型材(其他钢铁及制品)
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 preferential tariff schedules (CBIC notifications)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
- 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.