Heading · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7326Articles of iron or steel: other articles of iron or steel
- Customs duty
- 15% to 25%
- 15 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
4 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 |
|---|---|---|---|---|
| 7326 11 00 | Grinding balls and similar articles for mills | 15% | 5% or 18% | kg |
| 7326 19 | Other | 15% to 25% | 5% or 18% | kg |
| 7326 20 | Articles of iron or steel wire | 15% | 5% or 18% | kg |
| 7326 90 | Other | 15% 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 15 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. 1 earlier measure has ended.
BIS certification
- Steel for hardening and tempering – Specification (IS 5517:1993): In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
- Heat-Treated Steels Alloy and Free-Cutting Steels — Ball and Roller Bearing Steels. (IS 17111:2019): In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 15 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 II, S.No. 305 | Other articles 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 |
|---|---|---|---|
| 7326 | Other articles of iron and steel | — | — |
| 732601 | Handicrafts/ Artware of cast iron or iron or steel, with or without plating/coating/galvanizing/brass | 1.7% | — |
| 732602 | Handicraft/Artware of stainless steel | 1.7% | — |
| 732603 | Machined parts / components made wholly or predominantly of Alloy Steel/Stainless Steel, manufactured through forging process | 1.5% | — |
| 732699 | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
China: the same goods (7326)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 4 expired under 7326. 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 |
|---|---|---|---|---|---|---|
| 7326.11.00.00 | Grinding balls and similar articles of iron or steel for grinding mills钢铁制研磨机用研磨球及类似品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 7326.19.10.00 | Unlisted industrial articles of iron or steel工业用未列名钢铁制品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 7326.19.90.00 | Articles of iron or steel, not for industrial use非工业用钢铁制品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 7326.20.10.00 | Articles of iron or steel wire, for industrial use工业用钢铁丝制品 | 4%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 7326.20.90.00 | Non-industrial articles of iron or steel wire非工业用钢铁丝制品 | 5.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 7326.90.11.00 | Other iron or steel fibres and articles thereof, for industrial use其他工业用钢铁纤维及其制品 | 6.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 7326.90.19.10 | Jigs and fixtures of iron or steel, specially designed for superplastic forming/diffusion bonding of titanium, aluminium or their alloys for the manufacture of aircraft or spacecraft structural components, aero-engines or space engines or specially designed components therefor为制造航空器结构件或航天器结构件、航空发动机或航天发动机或为上述物项专门设计的部件而专门设计用于钛、铝及其合金超塑成形/扩散连接的钢铁制夹具 | 6.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | 3 |
| 7326.90.19.20 | Iron or steel clamps specially designed for manufacturing precision casting intermediate products (incl. ceramic cores, wax patterns, shells) of gas turbine engine/gas turbine blades, guide vanes, casings and other turbine configuration components专门设计用于制造燃气涡轮发动机/燃气轮机叶片、导向器、机匣等涡轮构型部件的精密铸造中间产品(包括陶瓷型芯、蜡模模组、型壳)的钢铁制夹具 | 6.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | 3 |
| 7326.90.19.30 | Steel clamps specially designed for solid state bonding of discs of superalloys, titanium alloys or intermetallic compounds for gas turbine engines专门设计用于燃气涡轮发动机/燃气轮机的高温合金、钛合金或金属间化合物等材料的盘片固态连接所需的钢铁制夹具 | 6.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | 3 |
| 7326.90.19.90 | Other articles of iron or steel, for industrial use其他工业用钢铁制品 | 6.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 7326.90.90.00 | Other non-industrial articles of iron or steel其他非工业用钢铁制品 | 6.8%APTA rate, with an APTA certificate of origin | 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.
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'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.