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

HS 7311 00 90Containers for compressed or liquefied gas, of iron or steel: other

Articles 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
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), rate notified under 45/2025-Customs10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + 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

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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 ECTA0%Australia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Iceland, Liechtenstein
SAPTA7.5%Bangladesh, Bhutan, Maldives, Nepal
India–UK CETA29/2026-Customs9%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 15-5-21 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; hydro test 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-2021/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 28-09-20 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.cir.38/15-20 DT 19-01-22*import of welded and seamless steel dissolved acetylene gas cylinders is not permitted without BIS certification.bis standard no. is 7312 is appl.. ensure compliance.ref. explosive act, 1884 gas cylinder rules,2016G.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-gen.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 requirement of advance registration 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: Welded and seamless steel dissolved acetylene gas cylinders must conform to IS 7312.
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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 289Containers for compressed or liquefied gas, of iron or steel18%

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
7311Containers for compressed or liquefied gas, of iron or steel1.5%—

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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
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8%MFN rate (no APTA concession on this line)8%13%13%6AM
7311.00.90.00Other 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

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.