Heading · Chapter 73 · Section XV, Base metals and articles of base metal

HS 7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Articles of iron or steel

Customs duty
15%
5 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Search codesRates as on 20 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
7309 00Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment15%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 5 tariff items: 15%. 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: 5 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 287Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300L, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment1.5%—

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: 5 tariff items

China: the same goods (7309)

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 7309. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
7309.00.00.10Containers of iron or steel, for storage, of a capacity > 300 litres (surfaces in contact with the chemicals being treated or stored are made of special corrosion-resistant materials)容积>300升钢铁制盛物容器(与所处理或盛放的化学品接触表面由特殊耐腐蚀材料制成)8%MFN rate (no APTA concession on this line)8%13%13%3
7309.00.00.90Other iron or steel containers for goods, of a capacity > 300 litres容积>300升的其他钢铁制盛物容器8%MFN rate (no APTA concession on this line)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

Previous7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelOne level upChapter 73Articles of iron or steelNext7310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Sources

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.