Heading · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
Articles of iron or steel
- Customs duty
- 15%
- 33 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
13 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 |
|---|---|---|---|---|
| 7304 11 | Of stainless steel | 15% | 18% | kg |
| 7304 19 | Other | 15% | 18% | kg |
| 7304 22 00 | Drill pipe of stainless steel | 15% | 18% | kg |
| 7304 23 | Other drill pipe | 15% | 18% | kg |
| 7304 24 00 | Other, of stainless steel | 15% | 18% | kg |
| 7304 29 | Other | 15% | 18% | kg |
| 7304 31 | Cold-drawn or cold-rolled (cold-reduced) | 15% | 18% | kg |
| 7304 39 | Other: Up to 114.3 mm outer diameter | 15% | 18% | kg |
| 7304 41 00 | Cold-drawn or cold-rolled (cold-reduced) | 15% | 18% | kg |
| 7304 49 00 | Other | 15% | 18% | kg |
| 7304 51 | Cold-drawn or cold rolled (cold-reduced) | 15% | 18% | kg |
| 7304 59 | Other | 15% | 18% | kg |
| 7304 90 00 | Other | 15% | 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 33 tariff items: 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: Nil to USD 3,801 per tonne, by origin and producer (until 19 Dec 2027). Stainless-Steel Seamless Tubes and Pipes. 31/2022-ADD
- Anti-dumping duty on goods from China: reference price USD 961.33–1,610.67/MT, by origin and producer (until 27 Jan 2027). Seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel (other than cast iron and stainless steel). 64/2021-ADD
- Countervailing duty on goods from China and Vietnam: Nil to 29.88% of CIF value, by origin and producer (until 9 Sep 2029). Welded Stainless-Steel Pipes and Tubes. 04/2024-CVD
- Anti-dumping duty on goods from Thailand and Vietnam: Nil to USD 307.79 per tonne, by origin and producer (until 3 Nov 2029). Welded Stainless-Steel Pipes and Tubes. 23/2024-ADD
Charged on top of the duty above, only on goods from the countries named.
BIS certification
- 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
- Stainless steel pipes and tubes.: In force from 30 Aug 2024. Steel & Steel Products (Quality Control) Order, 2024
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 33 tariff items
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. 282 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast 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 under notification 27/2011-Customs, S.No. 62 (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 |
|---|---|---|---|
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | — | — |
| 730401 | Of mild carbon steel | 1.5% | — |
| 730402 | Of alloy or stainless steel | 1.5% | — |
| 730499 | Of 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: 33 tariff items
China: the same goods (7304)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 37 in force and 9 expired under 7304. 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 |
|---|---|---|---|---|---|---|
| 7304.11.10.00 | Stainless steel line pipe, 215.9mm≤outer diameter≤406.4mm不锈钢制215.9mm≤外径≤406.4mm的管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.11.20.00 | Stainless steel line pipe, 114.3mm<outer diameter<215.9mm不锈钢制114.3mm<外径<215.9mm的管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.11.30.00 | Line pipe of stainless steel, of an external diameter ≤ 114.3 mm不锈钢制外径≤114.3mm的管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.11.90.00 | Other tubes and pipes of stainless steel其他不锈钢制管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.19.10.00 | Other line pipe, 215.9mm ≤ external diameter ≤ 406.4mm其他215.9mm≤外径≤406.4mm的管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.19.20.00 | Other line pipe, 114.3mm < external diameter < 215.9mm其他114.3mm<外径<215.9mm的管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.19.30.00 | Other line pipe, outer diameter ≤ 114.3mm其他外径≤114.3mm的管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.19.90.00 | Other line pipe其他管道管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.22.10.00 | Stainless steel drill pipe, outer diameter ≤ 168.3mm不锈钢制外径≤168.3mm钻管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.22.90.00 | Other stainless steel drill pipe其他不锈钢制钻管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.23.10.00 | Other drill pipes, of an external diameter ≤ 168.3 mm其他外径≤168.3mm钻管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.23.90.00 | Other drill pipe其他钻管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.24.00.00 | Other stainless steel casing and tubing of a kind used in drilling for oil or natural gas其他不锈钢制钻探石油及天然气用的套管及导管 | 2%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | 4x |
| 7304.29.10.00 | Other casing and tubing of a kind used in drilling for oil or gas, of a yield strength < 552 MPa屈服强度<552兆帕的其他钻探石油及天然气用的套管及导管 | 2%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | 4x |
| 7304.29.20.00 | Other casing and tubing for drilling for oil or natural gas, with a yield strength of 552 MPa <= yield strength < 758 MPa552兆帕≤屈服强度<758兆帕的其他钻探石油及天然气用的套管及导管 | 2%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | 4x |
| 7304.29.30.00 | Other casing and tubing of a kind used in drilling for oil or gas, of a yield strength ≥ 758 MPa屈服强度≥758兆帕的其他钻探石油及天然气用的套管及导管 | 2%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | 4x |
| 7304.31.10.00 | Seamless boiler tubes, of iron or steel, cold-rolled冷轧的钢铁制无缝锅炉管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.31.20.00 | Seamless geological drill pipes and casing, of iron, cold-rolled冷轧的铁制无缝地质钻管、套管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 4x |
| 7304.31.90.00 | Other seamless tubes and pipes, of circular cross-section, of iron, cold-rolled其他冷轧的铁制无缝圆形截面管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.39.10.00 | Boiler tubes, seamless, of iron, not cold-drawn or cold-rolled非冷拔或冷轧的铁制无缝锅炉管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.39.20.00 | Seamless iron geological drill pipe and casing, not cold-rolled非冷轧的铁制无缝地质钻管、套管 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 4x |
| 7304.39.90.00 | Other seamless tubes and pipes, of iron, not cold-rolled非冷轧的铁制其他无缝管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.41.10.00 | Seamless boiler tubes, of stainless steel, cold-rolled冷轧的不锈钢制无缝锅炉管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 4x |
| 7304.41.90.00 | Other seamless tubes and pipes, of stainless steel, cold-rolled冷轧的不锈钢制的其他无缝管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 4x |
| 7304.49.10.00 | Seamless boiler tubes, of stainless steel, not cold-rolled非冷轧不锈钢制无缝锅炉管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 4x |
| 7304.49.90.00 | Other seamless tubes and pipes, of stainless steel, not cold-rolled非冷轧的不锈钢制其他无缝管 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 4x |
| 7304.51.10.01 | Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.51.10.90 | Other seamless boiler tubes, of alloy steel, cold-rolled冷轧的其他合金钢无缝锅炉管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.51.20.00 | Seamless geological drill pipes and casing of other alloy steel, cold-rolled冷轧的其他合金钢无缝地质钻管、套管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.51.90.01 | Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.51.90.90 | Other seamless tubes, of other alloy steel, cold-rolled冷轧的其他合金钢制其他无缝管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.59.10.01 | Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.59.10.90 | Other seamless boiler tubes, of alloy steel, not cold-rolled非冷轧其他合金钢无缝锅炉管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.59.20.00 | Seamless geological drill pipes and casing of other alloy steel, not cold-rolled非冷轧其他合金钢无缝地质钻管、套管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.59.90.01 | Seamless tubes and pipes, of alloy steel, for high temperature and pressure高温承压用合金钢无缝钢管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.59.90.90 | Other seamless tubes of circular cross-section, of alloy steel, not cold-rolled非冷轧其他合金钢制无缝圆形截面管 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4x |
| 7304.90.00.00 | Seamless tubes, pipes and hollow profiles, of iron or steel, n.e.s.未列名无缝钢铁管及空心异型材 | 4%MFN rate (no APTA concession on this line) | 4% | 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.
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.