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

HS 7323 92 00Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: of cast iron, enamelled

Articles of iron or steel › Of cast iron, enamelled

Customs duty
10%
Notified, 45/2025-Customs
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
7%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), rate notified under 45/2025-Customs10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 215); the tariff's statutory rate is 20%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–Australia ECTA8.6%Australia

Anti-dumping, countervailing and safeguard duty

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

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 20%: 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 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. 411Milk cans made of Iron, Steel, or Aluminium5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 416Table, kitchen or other household articles of iron & steel; Utensils5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 301Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel)18%

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
7323Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel——
732301Of stainless steel1.5%—
732302Copper bottom or aluminium brazed or aluminium clad stainless steel utensils1.5%—
732303Of stainless steel having nickel content of 8% or more1.5%—
732304Copper bottom or aluminium brazed or aluminium clad stainless steel utensils having nickel content of 8% or more1.5%—
732399Others1.5%—

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): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7323 92, and China's below.

China: the same goods (7323 92)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7323 92. 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
7323.92.00.00Enameled cast iron articles for domestic use (table, kitchen, etc.)餐桌、厨房等家用铸铁制搪瓷器7%MFN rate (no APTA concession on this line)7%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.

Every Chinese code in full

7323.92.00Enameled cast iron table, kitchen or other household articles and parts thereof

7323.92.00.00Enameled cast iron articles for domestic use (table, kitchen, etc.)餐桌、厨房等家用铸铁制搪瓷器

Including parts, enameled包括零件、已搪瓷的

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
100%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
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 (e.g., kitchen use, tableware)用途(厨房用、餐桌用等)
  • 3.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
  • 4.Method of working (enameled, not enameled)加工方法(已搪瓷、未搪瓷)
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
2.8%
Serbia
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 7323920000101Enameled household articles of cast iron for table, kitchen, etc. (incl. parts, enameled)餐桌、厨房等家用铸铁制搪瓷器(包括零件、已搪瓷的)(食品接触铸铁产品)
  • 7323920000102Enameled household articles of cast iron for table, kitchen, etc. (incl. parts, enameled)餐桌、厨房等家用铸铁制搪瓷器(包括零件、已搪瓷的)(食品用铸铁包装)

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

Previous7323 91 90OtherOne level up7323Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steelNext7323 93 10Pressure cookers

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.