Tariff item · Chapter 72 · Section XV, Base metals and articles of base metal
HS 7209 26 10Plates
Iron and steel › Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold- rolled (cold-reduced), not clad, plated or coated › Of a thickness exceeding 1 mm but less than 3 mm
- Customs duty
- 7.5%
- Notified, 45/2025-Customs
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), rate notified under 45/2025-Customs | 7.5% | 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) | 18% | Assessable value + BCD + AIDC + SWS |
BCD is the rate notified under 45/2025-Customs (S.No. 214); the tariff's statutory rate is 15%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein, Norway |
| India–EFTA TEPA53/2025-Customs | 4.5% | Iceland |
| India–Oman CEPA20/2026-Customs | 6% | Oman |
| India–UK CETA29/2026-Customs | 6.8% | United Kingdom |
Anti-dumping, countervailing and safeguard duty in force
- Safeguard duty on goods from All countries: 11.5% ad valorem until 20 Apr 2027 (until 20 Apr 2028). Non-Alloy and Alloy Steel Flat Products. 02/2025-SG
- Anti-dumping duty on goods from Japan, South Korea and Singapore: Nil to USD 79.73 per tonne, by origin and producer (until 18 Oct 2027). Electrogalvanized Steel. 29/2022-ADD
Charged on top of the duty above, only on goods from the countries named.
BIS certification
- Plates For Galvanizing Pots (IS 8917:1978): In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*Every Steel and Steel product specified in column (3) of Schedule 1 shall conform to the corresponding Indian Standards specified in column (2) of the said Schedule with effect from the dates specified in column (5) thereof. Every Steel and Steel products specified in column (3) of Schedule 1 shall be accompanied with a Test Certificate bearing the Standard Mark, issued by the BIS certified manufacturer, with each consignment. Every Steel and Steel products specified in column (3) of Schedule 1 shall bear the Standard Mark under a licence from the BIS in accordance with Scheme¿I of Schedule¿II to the BIS (CA) Regulations, 2018. The sub-standard or defective Steel and Steel product, which do not conform to the specified standard, shall be disposed off as scrap in such a way so that there is no violation of the provisions of clause (b) of sub-section (1) of section 17 of the BIS Act, 2016 (11 of 2016). Any amendment or revision made by the BIS to any of the Indian Standards specified in column (2) of Schedule 1 shall apply to this Order with effect from the date of its publication by the said Bureau. Refer the Steel and Steel Products QCO 2024 vide S.O.3716(E) dt 29-08-24**Import under this CTI requires compulsory Registration under SIMS. Refer policy condition no.5 of Ch-72 and DGFT NOTF 33/2015-20 dt 28-09-2020 and further clarification, responses to para (2.a.)Re-import of goods of steel for packaging purposes will not be covered under sims as it is not primarily meant for value addition, rather being re-imported for packaging only and para(2.b.)In both the cases i.e.(i) if the steel/steel item is exported from DTA TO SEZ and then imported into DTA FROM SEZ without value addition, or (ii) with value addition,there should be no requirement for SIMS registration.(refer dgft policy circular no.38/2015-20 dt 19-01-2022)* import of seconds & defective hr/cr coil/sheets/plates is subject to value restriction, port restriction and production of psic. Price restriction on prime steel items shall apply to the extent specified in the Madras HC order dt 21/01/04 in W.P No 38864 & 38865 of 2003. Refer policy condt no 1, 2 & 3 of Ch 72*SIMS shall require importers to submit advance information in an online system for import of items and obtain an automatic registration number by paying registration fee of rs.500.the importer can apply for registration not earlier than 60th day before the eda of import consignment. The automatic registration number thus granted shall remain valid for a period of 75 days.Refer DGFT NOTF 28/23 dt 28-8-23. The requirement of advance registration of minimum 15 days from the eda of import consignment under sims has been abolished.(Refer DGFT NOTF no.19/2015-20 dt 07-07-2022)*Ensure compliance of MOS circular dt 20-10-23 issued vide F.NO.S-20011/14/2021-TECH wherein it is mandatory for all steel importers to apply and seek clarification on TCQCO portal for each and every steel consignment which is imported without bis license/certification*Ensure compliance of cbic clarification vide f.no.401/88/2023-cus.iii dt 09-11-23 on Circular of MOS dt 20-10-23*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- The statutory rate comes from CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal. 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. 214), 7.5%, not the statutory 15%: an exemption notification lets customs charge the lower. (As amended by 02/2026-Customs.) (Not for seconds and defectives.)
- Table I of 45/2025-Customs also has 4 entries that cover this code for named goods or on a condition (for example S.No. 106: Nil | Nil | Nil, condition 3 3 3). 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.
- Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.
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. 267 | All flat-rolled products of iron or non-alloy 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 under notification 27/2011-Customs, S.No. 55 (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is 20%.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7209 | Flat-rolled products of iron or non- alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated | 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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7209 26, and China's below.
China: the same goods (7209 26)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7209 26. 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 |
|---|---|---|---|---|---|---|
| 7209.26.00.00 | Cold-rolled non-coiled products, 1mm < thickness < 3mm3mm>厚度>1mm的冷轧非卷材 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 4x |
- 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
7209.26.00Other cold-rolled flat products of ordinary steel, not in coils, 1mm < thickness < 3mm
7209.26.00.00Cold-rolled non-coiled products, 1mm < thickness < 3mm3mm>厚度>1mm的冷轧非卷材
Not further worked than cold-rolled, width >= 600mm, not clad, plated or coated除冷轧外未进一步加工,宽≥600mm,未包、镀、涂层
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 17%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- 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)
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.Shape (flat plate, coiled plate)形状(平板、卷板)
- 3.Material (iron, non-alloy steel)材质(铁、非合金钢)
- 4.Processing method (cold-rolled, etc.)加工方法(冷轧等)
- 5.Degree of working (unclad, uncoated, unplated, etc.)加工程度(未包覆、未镀层、未涂层等)
- 6.Composition (content of iron, carbon, alloying elements, non-alloying elements)成分含量(铁、碳、合金元素、非合金元素的含量)
- 7.Specification (thickness, width of plates)规格(板材的厚度、宽度)
- 8.Yield strength屈服强度
- 9.Steel grades钢号
- 10.GTIN
- 11.CAS
- 12.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 4.5%
- Brunei
- 4.5%
- Cambodia
- 4.5%
- Laos
- 4.5%
- Malaysia
- 4.5%
- New Zealand
- 4.8%
- Singapore
- 4.5%
- Thailand
- 4.5%
- Vietnam
- 4.5%
- Indonesia
- 4.5%
- Philippines
- 4.5%
- Myanmar
- 4.5%
CIQ codes
- 7209260000999Cold-rolled non-coiled flat products, of a thickness of >1mm but <3mm (not further worked than cold-rolled, of a width of ≥600mm, not clad, plated or coated)3mm>厚度>1mm的冷轧非卷材(除冷轧外未进一步加工,宽≥600mm,未包、镀、涂层)
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 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 19 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 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 19 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 19 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
- CBIC Compliance Information Portal (CIP)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.