Subheading · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7304 19Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other
Articles of iron or steel
- Customs duty
- 15%
- 3 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
3 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 19 10 | Tubes and pipes | 15% | 18% | kg |
| 7304 19 20 | Blanks for tubes and pipes | 15% | 18% | kg |
| 7304 19 90 | 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 3 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
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 3 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7304 19, and China's below.
China: the same goods (7304 19)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 7304 19. 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 |
|---|---|---|---|---|---|---|
| 7304.19.10.00 | 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 |
- 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
7304.19.10Other steel line pipe of a kind used for oil or gas pipelines, of an external diameter of 215.9 mm or more but not exceeding 406.4 mm
7304.19.10.00Other line pipe, 215.9mm ≤ external diameter ≤ 406.4mm其他215.9mm≤外径≤406.4mm的管道管
Seamless iron or steel line pipe of a kind used for oil or gas pipelines (excl. of cast iron)石油或天然气无缝钢铁管道管铸铁的除外
- Unit
- kg
- MFN import duty
- 5%
- 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
- 7 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.Specification (external diameter of tube)规格(管的外径)
- 3.Use用途
- 4.Shape (tubes, hollow profiles)形状(管、空心异型材)
- 5.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 6.Type (seamless tube, etc.)种类(无缝管等)
- 7.Process (e.g. cold-drawn, cold-rolled, hot-rolled)加工方法(冷拔、冷轧、热轧等)
- 8.GTIN
- 9.CAS
- 10.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
- 2.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7304191000101Other line pipe, of an external diameter ≥215.9mm but ≤406.4mm (seamless, of iron or steel, for oil or gas pipelines, excluding cast iron) (seamless steel pressure pipe)其他215.9mm≤外径≤406.4mm的管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管压力管道)
- 7304191000102Other line pipe of an external diameter of 215.9mm ≤ OD ≤ 406.4mm (seamless iron or steel line pipe for oil or gas, excluding cast iron) (seamless steel pipe)其他215.9mm≤外径≤406.4mm的管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管)
7304.19.20Other steel line pipe of a kind used for oil or gas pipelines, of an external diameter exceeding 114.3 mm but less than 215.9 mm
7304.19.20.00Other line pipe, 114.3mm < external diameter < 215.9mm其他114.3mm<外径<215.9mm的管道管
Seamless iron or steel line pipe of a kind used for oil or gas pipelines (excl. of cast iron)石油或天然气无缝钢铁管道管铸铁的除外
- Unit
- kg
- MFN import duty
- 5%
- 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.Specification (external diameter of tube)规格(管的外径)
- 3.Use用途
- 4.Shape (tubes, hollow profiles)形状(管、空心异型材)
- 5.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 6.Type (seamless tube, etc.)种类(无缝管等)
- 7.Process (e.g. cold-drawn, cold-rolled, hot-rolled)加工方法(冷拔、冷轧、热轧等)
- 8.GTIN
- 9.CAS
- 10.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
- 2.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7304192000101Other line pipe, of an external diameter >114.3mm but <215.9mm (seamless, of iron or steel, for oil or gas pipelines, excluding cast iron) (seamless steel pressure pipe)其他114.3mm<外径<215.9mm的管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管压力管道)
- 7304192000102Other line pipe of an external diameter of 114.3mm < OD < 215.9mm (seamless iron or steel line pipe for oil or gas, excluding cast iron) (seamless steel pipe)其他114.3mm<外径<215.9mm的管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管)
7304.19.30Other seamless steel line pipe for oil or natural gas, external diameter ≤ 114.3mm
7304.19.30.00Other line pipe, outer diameter ≤ 114.3mm其他外径≤114.3mm的管道管
Seamless iron or steel line pipe of a kind used for oil or gas pipelines (excl. of cast iron)石油或天然气无缝钢铁管道管铸铁的除外
- Unit
- kg
- MFN import duty
- 5%
- 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
- 7 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.Specification (external diameter of tube)规格(管的外径)
- 3.Use用途
- 4.Shape (tubes, hollow profiles)形状(管、空心异型材)
- 5.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 6.Type (seamless tube, etc.)种类(无缝管等)
- 7.Process (e.g. cold-drawn, cold-rolled, hot-rolled)加工方法(冷拔、冷轧、热轧等)
- 8.GTIN
- 9.CAS
- 10.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
- 2.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7304193000101Other line pipe of an external diameter ≤ 114.3mm (seamless iron or steel line pipe for oil or gas, excluding cast iron) (seamless steel pressure pipe)其他外径≤114.3mm的管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管压力管道)
- 7304193000102Other line pipe of an external diameter ≤ 114.3mm (seamless iron or steel line pipe for oil or gas, excluding cast iron)其他外径≤114.3mm的管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管)
7304.19.90Other seamless steel line pipe for oil or natural gas, external diameter ＞ 406.4mm
7304.19.90.00Other line pipe其他管道管
Seamless iron or steel line pipe of a kind used for oil or gas pipelines (excl. of cast iron)石油或天然气无缝钢铁管道管铸铁的除外
- Unit
- kg
- MFN import duty
- 5%
- 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.Specification (external diameter of tube)规格(管的外径)
- 3.Use用途
- 4.Shape (tubes, hollow profiles)形状(管、空心异型材)
- 5.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 6.Type (seamless tube, etc.)种类(无缝管等)
- 7.Process (e.g. cold-drawn, cold-rolled, hot-rolled)加工方法(冷拔、冷轧、热轧等)
- 8.GTIN
- 9.CAS
- 10.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
- 7304199000101Other line pipe (seamless iron or steel line pipe for oil or gas, excluding cast iron)其他管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管压力管道)
- 7304199000102Other line pipe (excluding seamless iron or steel line pipe for oil or gas, and cast iron) (seamless steel pipe)其他管道管(石油或天然气无缝钢铁管道管铸铁的除外)(无缝钢管)
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.