Tariff item · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7311 00 20Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG)
Articles of iron or steel › Containers for compressed or liquefied gas, of iron or steel
- Customs duty
- 10%
- Notified, 45/2025-Customs
- GST now
- 18%
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 8%
- 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 | 10% | 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. 215); the tariff's statutory rate is 15%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| APTA | 5.5% | Bangladesh, China, South Korea, Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 6% | Norway |
| India–EFTA TEPA51/2025-Customs | 7.14% | Switzerland, Iceland, Liechtenstein |
| SAPTA | 7.5% | Bangladesh, Bhutan, Maldives, Nepal |
| India–UK CETA29/2026-Customs | 9% | United Kingdom |
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Ministry Of Steel (MOS): a clearance or certificate before the goods arrive, under DGFT Notf. No. 33/2015-20 dated 28-09-2020.
- Petroleum & Explosives Safety Organization (PESO): a clearance or certificate before the goods arrive, under The Ammonium Nitrate Rules, 2012, The Explosives Act,1884, The Exploves Rules, 2008.
- Directorate General Of Civil Aviation (DGCA): a clearance or certificate before the goods arrive, under The Aircraft Act, 1984.DGFT Public Notice No. 274(PN)/92-97 dated 23.2.95 and Department of Commerce Notification No. 2(RE-2006)/2004-2009 dated 07/04/2006, Ministry of Civil Aviation order vide their letter No.AV.13030/66/03-DT dated 25.03.2013 and dated 31.01.2014.
- Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
Documents: Licence to Import Ammonium Nitrate (licence Form P-5) (PESO); Registration Certificate (BIS); Air Operator Certificate (Scheduled) (DGCA); Air Operator Permit (Non-Scheduled) (DGCA); No Objection for Import/Procurement of Aircraft/Helicopter for Operating Air Transport Services (DGCA); Licence to Import explsovies (Licence Form LE -8) (PESO).
"*Ref press release DT 15-05-21 vide release id:1718815 by moci on relaxations provided under gas cylinders rules, 2016, so as to fast-track approvals for imported cylinders and pressure vessels for storage and transportation of medical oxygen.in view of the covid pandemic,vide said press release, it is stated that, by way of an exemption, peso shall not carry out physical inspection of global manufacturers production facilities before grant of required approval for import of cylinders and pressure vessels for storage and transportation of medical oxygen.now, peso shall grant such approvals online without any delay on submission of manufacturers particulars; iso certificate of manufacturer; list of cylinders their specs, drawings & batch number; hydrotest certificate and third-party inspection certificate.every foreign manufacturer /importer who wants to import oxygen cylinders is required to apply for import permission through peso online system.in this regard, dpiit has further clarified as follows:(a)in case the importer has applied through online application to peso and the decision is pending in peso, the exemption allows them to bring oxygen cylinders on urgency for covid relief activities in india.(b)in case the importer has not applied through online application to peso, the exemption allows them to bring cylinders for urgent use for enhancing oxygen distribution logistics in india(c)it is the responsibility of the consignee to follow the procedure as per relaxed conditions given in the table of para 3 of the press release https://pib.gov.in/pressreleasepage.aspx?Prid=1718815 prior to the filling of the medical oxygen in these cylinders at refillers/ filling plants. (d) in view of the above, customs is requested to give necessary clearances without peso approvals for such items received at the ports/ airports for covid relief works. ref instruction no 12/21-CUS DT 25-05-21.https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-21/cs-ins-12-2021.pdf*Import under this CTI requires compulsory registration under sims.ref pol.cond.no.2 of ch-73 and DGFT NTFN 33/15-20 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.ref DGFT pol circlr 38/15-20 DT 19-01-22*BIS std is 3196 (part 4) is appl.on import of welded low carbon steel cylinders exceeding 5 ltr water capacity for low pressure liquefiable gases cylinders for toxic and corrosive gases.bis std is 3196 (part2) is appl.on import of welded low carbon steel gas cylinder exceeding 5-ltr water capacity for low pressure liquefiable gases cylinders for liquefiable gases other than lpg. ref. explosive act,1884 gas cylinder rules,2016 G.S.R. no.1081(e) DT 22-11-16.vfy licence by chief controller of explosives.vfy dgca prior permission for cylinders filled with gas imported by air.*Ref-general note 2(a)of import policy*The 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 expected date of arrival of import consignment. the automatic registration number thus granted shall remain valid for a period of 75 days.ref DGFT NOTF 28/23 DT 28-8-23..the req of advance reg of minimum 15 days from the expected date of arrival of import consignment under sims has been abolished.ref DGFT notf19/15-20 DT 7-7-22*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
- Condition: Â Welded low carbon steel cylinders exceeding 5 litre Water capacity for low pressure liquefiable gases Part 4 Cylinders for toxic and corrosive gases must conform to IS 3196 (Part 4) and Welded low carbon steel gas cylinder exceeding 5-litre water capacity for low pressure liquefiable gases Part 2 Cylinders for liquefiable gases other than LPG must conform to IS 3196(Pt 2)
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). 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. 215), 10%, not the statutory 15%: an exemption notification lets customs charge the lower.
- Table I of 45/2025-Customs also has 2 entries that cover this code for named goods or on a condition (for example S.No. 229: Nil, condition 28). 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.
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. 289 | Containers for compressed or liquefied gas, 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 |
|---|---|---|---|
| 7311 | Containers for compressed or liquefied gas, of iron or steel | 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): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
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 7311 00, and China's below.
China: the same goods (7311 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 7311 00. 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 |
|---|---|---|---|---|---|---|
| 7311.00.10.00 | Containers, of iron or steel, for compressed or liquefied gas装压缩或液化气的钢铁容器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6AM |
| 7311.00.90.00 | Other containers for compressed or liquefied gas其他装压缩或液化气的容器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6AM |
- 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
7311.00.10Iron or steel containers for compressed or liquefied gas, for retail sale
7311.00.10.00Containers, of iron or steel, for compressed or liquefied gas装压缩或液化气的钢铁容器
For retail sale指零售包装用
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- 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 compressed or liquefied gas, for retail packaging, etc.)用途(压缩气体或液化气体用、零售包装用等)
- 3.Material材质
- 4.Type (cans, barrels, etc.)种类(罐、桶等)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 14%
- 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
- 3.2%
- Ecuador
- 6.4%
- Serbia
- 5.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8.8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7311001000999Iron or steel containers for compressed or liquefied gas (for retail packing)装压缩或液化气的钢铁容器(指零售包装用)
7311.00.90Iron or steel containers for compressed or liquefied gas, not for retail packing
7311.00.90.00Other containers for compressed or liquefied gas其他装压缩或液化气的容器
Not for retail sale指非零售包装用
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 17%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- 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 compressed or liquefied gas, for retail packaging, etc.)用途(压缩气体或液化气体用、零售包装用等)
- 3.Material材质
- 4.Type (cans, barrels, etc.)种类(罐、桶等)
- 5.GTIN
- 6.CAS
- 7.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
- 1.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 3.2%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 6%
- Brunei
- 5.3%
- Cambodia
- 5.3%
- South Korea
- 5.3%
- Laos
- 5.3%
- Malaysia
- 5.3%
- New Zealand
- 6.4%
- Singapore
- 5.3%
- Thailand
- 5.3%
- Vietnam
- 5.3%
- Japan
- 5.5%
- Indonesia
- 5.3%
- Philippines
- 5.3%
- Myanmar
- 5.3%
CIQ codes
- 7311009000999Other containers for compressed or liquefied gas (not for retail packaging)其他装压缩或液化气的容器(指非零售包装用)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 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.