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

HS 7310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Articles of iron or steel

Customs duty
15% to 25%
8 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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
7310 10Of a capacity of 50 l or more15%5% or 18%kg
7310 21Cans which are to be closed by soldering or crimping15%5% or 18%kg
7310 29Other15% to 25%5% or 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 8 tariff items: 15% to 25%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

BIS certification

  • Tanks, casks, drums, cans, boxes and similar containers, (other than compressed or liquefied gas), of tin plate or tin free steel of capacity 50 litres or more but not exceeding 300 litres.: In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
  • Tanks, casks, drums, cans, boxes and similar containers, (other than compressed or liquefied gas), of tin plate or tin free cans of capacity less than 50 litres which are to be closed by soldering or crimping.: In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024

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

  • Free: 8 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 410Mathematical boxes, geometry boxes and colour boxes5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 411Milk cans made of Iron, Steel, or Aluminium5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 288Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment, other than Milk cans made of Iron or Steel18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
7310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment1.5%—

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: 8 tariff items

China: the same goods (7310)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 2 expired under 7310. 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
7310.10.00.10Containers of a total capacity > 100 L but <= 300 L100L<总容积≤300L的容器8%MFN rate (no APTA concession on this line)8%13%13%3
7310.10.00.90Other iron or steel containers for materials, of a capacity of 50L to 300L50L≤容积≤300L的其他钢铁制盛物容器8%MFN rate (no APTA concession on this line)8%13%13%None
7310.21.10.00Iron or steel cans and containers, with soldered or crimped seams, of a capacity of less than 50L容积<50升的焊边或卷边接合钢铁易拉罐及罐体8%MFN rate (no APTA concession on this line)8%13%13%AR
7310.21.90.00Other iron or steel cans, with soldered or rolled seams, of a capacity of < 50 l容积<50升的其他焊边或卷边接合钢铁罐8%MFN rate (no APTA concession on this line)8%13%13%None
7310.29.10.00Other cans and containers, of a capacity < 50 litres容积<50升的其他易拉罐及罐体8%MFN rate (no APTA concession on this line)8%13%13%AR
7310.29.90.00Other containers for storage, of a capacity < 50 litres容积<50升的其他盛物容器8%MFN rate (no APTA concession on this line)8%13%13%AR
  • 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.

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

Previous7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipmentOne level upChapter 73Articles of iron or steelNext7311Containers for compressed or liquefied gas, of iron or steel

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.

Heading 7310: Tanks, casks, drums, cans, boxes and similar containers, for any mate… — duty, GST and import rules | SCM INSIGHTS