Subheading · Chapter 72 · Section XV, Base metals and articles of base metal
HS 7204 21Ferrous waste and scrap; remelting scrap ingots of iron or steel: of stainless steel
Iron and steel
- Customs duty
- 5%
- 2 tariff items
- GST now
- 18%
- Import policy
- Varies
- Free: 1 item, Restricted: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 7204 21 10 | Empty or discharged cartridges of all bores and sizes | 5% | 18% | kg |
| 7204 21 90 | Other | 5% | 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 2 tariff items: 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 1 tariff item
- Restricted: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 263 | Ferrous waste and scrap; remelt ing scrap ingots of iron or steel | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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 |
|---|---|---|---|
| 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | Nil | — |
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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7204 21, and China's below.
China: the same goods (7204 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 7204 21. 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 |
|---|---|---|---|---|---|---|
| 7204.21.00.10 | Other recycled ferrous scrap conforming to GB/T 39733-2020其他符合GB/T 39733-2020标准要求的再生钢铁原料 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | 4AxM |
| 7204.21.00.90 | Other stainless steel waste and scrap其他不锈钢废碎料 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | 4x9AM |
- 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
7204.21.00Stainless steel waste and scrap
7204.21.00.10Other recycled ferrous scrap conforming to GB/T 39733-2020其他符合GB/T 39733-2020标准要求的再生钢铁原料
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 40%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
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 (for remelting into steel)用途(供再熔炼钢用)
- 3.Form (waste and scrap, cut, compressed into bales or plates, bars, etc.)形状(废碎、切割、压缩成包或板、条状等)
- 4.Material (stainless steel)材质(不锈钢)
- 5.Source (produced by machining, or by crushing what kind of iron or steel products)来源(机械加工产生、由破碎何种钢铁制品而得)
- 6.Composition (total metal content and names and content of each metal)成分含量(所含金属总含量和各种金属名称及含量)
- 7.Steel grades钢号
- 8.Grade牌号
- 9.Specification (length, width, thickness or bulk density, etc.)规格(长宽厚或堆密度等)
- 10.Valuation date计价日期
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7204210010999Other recycled iron and steel raw materials conforming to GB/T 39733-2020 standard其他符合GB/T39733-2020标准要求的再生钢铁原料
7204.21.00.90Other stainless steel waste and scrap其他不锈钢废碎料
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 40%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 27 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- 9Import prohibited禁止进口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
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 (for remelting into steel)用途(供再熔炼钢用)
- 3.Form (waste and scrap, cut, compressed into bales or plates, bars, etc.)形状(废碎、切割、压缩成包或板、条状等)
- 4.Material (stainless steel)材质(不锈钢)
- 5.Source (produced by machining, or by crushing what kind of iron or steel products)来源(机械加工产生、由破碎何种钢铁制品而得)
- 6.Composition (total metal content and names and content of each metal)成分含量(所含金属总含量和各种金属名称及含量)
- 7.Steel grades钢号
- 8.Grade牌号
- 9.Specification (length, width, thickness or bulk density, etc.)规格(长宽厚或堆密度等)
- 10.Valuation date计价日期
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7204210090999Other stainless steel waste and scrap其他不锈钢废碎料
7204.21.00.00Stainless steel waste and scrap不锈钢废碎料Expired
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 40%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 9Import prohibited禁止进口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
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 (for remelting into steel)用途[供再熔炼钢用]
- 3.Form (waste and scrap, cut, compressed into bales or plates, bars, etc.)形状[废碎、切割、压缩成包或板、条状等]
- 4.Material [cast iron, alloy steel, stainless steel, etc.]材质[铸铁、合金钢、不锈钢等]
- 5.Source [produced by machining, or by crushing what kind of iron or steel products]来源[机械加工产生、由破碎何种钢铁制品而得]
- 6.Whether pressed parts for motor vehicles, or waste electrical and electronic equipment是否汽车压件、废五金电器
- 7.Steel grades钢号
- 8.Composition [total metal content and names and content of each metal]成分含量[所含金属总含量和各种金属名称及含量]
- 9.GTIN
- 10.CAS
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 7204210000999Stainless steel waste and scrap不锈钢废碎料
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.