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

HS 7323 94 90Table, 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: other

Articles of iron or steel › Of iron (other than cast iron) or steel, 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 cost Search codes Duty 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
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)	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
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–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Chile PTA	3%	Chile
SAFTA	5%	Sri Lanka
India–Australia ECTA	8.6%	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
Notification	Goods	Rate
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 I, S.No. 416	Table, kitchen or other household articles of iron & steel; Utensils	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 301	Iron 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
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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
7323	Table, 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	—	—
732301	Of stainless steel	1.5%	—
732302	Copper bottom or aluminium brazed or aluminium clad stainless steel utensils	1.5%	—
732303	Of stainless steel having nickel content of 8% or more	1.5%	—
732304	Copper bottom or aluminium brazed or aluminium clad stainless steel utensils having nickel content of 8% or more	1.5%	—
732399	Others	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): 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 94, and China's below.

China: the same goods (7323 94)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 7323 94. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
7323.94.10.00	Basins, of iron or steel, enamelled面盆,钢铁制,已搪瓷	7%MFN rate (no APTA concession on this line)	7%	13%	13%	AR
7323.94.20.00	Saucepans, of iron or steel, enamelled烧锅,钢铁制,已搪瓷	7%MFN rate (no APTA concession on this line)	7%	13%	13%	AR
7323.94.90.00	Other enameled articles of iron or steel for table, kitchen or other household use其他餐桌、厨房等家用钢铁制搪器	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

7323.94.10Other enamelled iron or steel wash basins

7323.94.10.00Basins, of iron or steel, enamelled面盆,钢铁制,已搪瓷

Excluding cast iron铸铁的除外

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

7323941000101Wash basins, of iron or steel, enamelled (excluding of cast iron) (enamelled products for food contact)面盆,钢铁制,已搪瓷(铸铁的除外)(食品接触搪瓷产品)
7323941000102Wash basins, of iron or steel, enamelled (excluding cast iron) (enamelled packaging for food)面盆,钢铁制,已搪瓷(铸铁的除外)(食品用搪瓷包装)

7323.94.20Other enamelled iron or steel stew-pans

7323.94.20.00Saucepans, of iron or steel, enamelled烧锅,钢铁制,已搪瓷

Excluding cast iron铸铁的除外

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: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
South Korea: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

7323942000999Saucepans, of iron or steel, enamelled (excluding cast iron)烧锅,钢铁制,已搪瓷(铸铁的除外)

7323.94.30

7323.94.30.00Grills and roasters, of iron or steel, enamelled (excluding cast iron)烧烤炉,钢铁制,已搪瓷(铸铁的除外 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

7323.94.90Unlisted enameled iron or steel table, kitchen or other household articles and parts thereof

7323.94.90.00Other enameled articles of iron or steel for table, kitchen or other household use其他餐桌、厨房等家用钢铁制搪器

Excluding cast iron铸铁除外

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: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
South Korea: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

7323949000101Other enamelled iron or steel articles for table, kitchen or other household purposes (excluding cast iron) (food contact enamel products)其他餐桌、厨房等家用钢铁制搪器(铸铁除外)(食品接触搪瓷产品)
7323949000102Other household articles of iron or steel, enamelled (excluding of cast iron), for table, kitchen, etc.其他餐桌、厨房等家用钢铁制搪器(铸铁除外)(食品用搪瓷包装)

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 94 20Utensils One level up7323 94Of iron (other than cast iron) or steel, enamelled Next7323 99 10Utensils of galvanised iron

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
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.