Subheading · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7310 10Tanks, 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: of a capacity of 50 l or more
Articles of iron or steel
- Customs duty
- 15%
- 3 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
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 7310 10 10 | Tin plate containers | 15% | 5% or 18% | kg |
| 7310 10 20 | Trunks and cases | 15% | 5% or 18% | kg |
| 7310 10 90 | Other | 15% | 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 3 tariff items: 15%. 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
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 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 410 | Mathematical boxes, geometry boxes and colour boxes | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 411 | Milk cans made of Iron, Steel, or Aluminium | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 288 | Tanks, 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 Steel | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7310 | Tanks, 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 equipment | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7310 10, and China's below.
China: the same goods (7310 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 7310 10. 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 |
|---|---|---|---|---|---|---|
| 7310.10.00.10 | Containers 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 |
| 7310.10.00.90 | Other 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 |
- 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
7310.10.00Iron or steel containers for materials, of a capacity of 50L to 300L
7310.10.00.10Containers of a total capacity > 100 L but <= 300 L100L<总容积≤300L的容器
Surfaces in contact with the chemicals being processed or contained are made of special corrosion-resistant materials与所处理或盛放的化学品接触表面由特殊耐腐蚀材料制成
- Unit
- kg / piece
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 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.Use (for holding liquids, etc.)用途(盛装液体用等)
- 3.Material材质
- 4.Type (cans, barrels, etc.)种类(罐、桶等)
- 5.Specification (volume)规格(容积)
- 6.Whether or not incorporating mechanical or thermal features是否装有机械或热力装置
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 5.6%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.9%
- Brunei
- 7.9%
- Cambodia
- 7.9%
- Laos
- 7.9%
- Malaysia
- 7.9%
- New Zealand
- 8.4%
- Singapore
- 7.9%
- Thailand
- 7.9%
- Vietnam
- 7.9%
- Indonesia
- 7.9%
- Philippines
- 7.9%
- Myanmar
- 7.9%
CIQ codes
- 7310100010999Containers of a total volume > 100L but ≤ 300L (surfaces in contact with the chemical being processed or contained are made of special corrosion-resistant materials)100L<总容积≤300L的容器(与所处理或盛放的化学品接触表面由特殊耐腐蚀材料制成)
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
Iron or steel casks, drums, cans, boxes and similar containers钢铁柜、桶、罐、听及类似容器
- Unit
- kg / piece
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
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.Use (for holding liquids, etc.)用途(盛装液体用等)
- 3.Material材质
- 4.Type (cans, barrels, etc.)种类(罐、桶等)
- 5.Specification (volume)规格(容积)
- 6.Whether or not incorporating mechanical or thermal features是否装有机械或热力装置
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 5.6%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.9%
- Brunei
- 7.9%
- Cambodia
- 7.9%
- Laos
- 7.9%
- Malaysia
- 7.9%
- New Zealand
- 8.4%
- Singapore
- 7.9%
- Thailand
- 7.9%
- Vietnam
- 7.9%
- Indonesia
- 7.9%
- Philippines
- 7.9%
- Myanmar
- 7.9%
CIQ codes
- 7310100090999Other containers of iron or steel, of a capacity of 50L to 300L (tanks, casks, drums, cans and similar containers)50L≤容积≤300L的其他钢铁制盛物容器(钢铁柜、桶、罐、听及类似容器)
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
Previous7309 00Reservoirs, 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 up7310Tanks, 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 equipmentNext7310 21Cans which are to be closed by soldering or crimping
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.