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

HS 7323Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

Articles of iron or steel

Customs duty
20%
12 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
4.9% to 7%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

6 codes. 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
7323 10 00Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like20%5% or 18%units
7323 91Of cast iron, not enamelled20%5% or 18%units
7323 92 00Of cast iron, enamelled20%5% or 18%units
7323 93Of stainless steel20%5% or 18%units
7323 94Of iron (other than cast iron) or steel, enamelled20%5% or 18%units
7323 99Other20%5% or 18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 12 tariff items: 20%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 12 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 411Milk cans made of Iron, Steel, or Aluminium5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 416Table, kitchen or other household articles of iron & steel; Utensils5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 301Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel)18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
7323Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel——
732301Of stainless steel1.5%—
732302Copper bottom or aluminium brazed or aluminium clad stainless steel utensils1.5%—
732303Of stainless steel having nickel content of 8% or more1.5%—
732304Copper bottom or aluminium brazed or aluminium clad stainless steel utensils having nickel content of 8% or more1.5%—
732399Others1.5%—

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: 12 tariff items

China: the same goods (7323)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 1 expired under 7323. 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
7323.10.00.00Iron or steel wool, pot scourers and scouring or polishing pads钢铁丝绒、擦锅器、洗擦用块垫等7%MFN rate (no APTA concession on this line)7%13%13%AR
7323.91.00.00Cast iron articles for table, kitchen or other household use餐桌、厨房等家用铸铁制器具7%MFN rate (no APTA concession on this line)7%13%13%AR
7323.92.00.00Enameled cast iron articles for domestic use (table, kitchen, etc.)餐桌、厨房等家用铸铁制搪瓷器7%MFN rate (no APTA concession on this line)7%13%13%AR
7323.93.00.00Table, kitchen or other household articles of stainless steel餐桌、厨房等家用不锈钢器具4.9%APTA rate, with an APTA certificate of origin7%13%13%AR
7323.94.10.00Basins, of iron or steel, enamelled面盆,钢铁制,已搪瓷7%MFN rate (no APTA concession on this line)7%13%13%AR
7323.94.20.00Saucepans, of iron or steel, enamelled烧锅,钢铁制,已搪瓷7%MFN rate (no APTA concession on this line)7%13%13%AR
7323.94.90.00Other enameled articles of iron or steel for table, kitchen or other household use其他餐桌、厨房等家用钢铁制搪器7%MFN rate (no APTA concession on this line)7%13%13%AR
7323.99.00.00Other tableware, kitchenware, etc., of iron or steel其他餐桌、厨房等用钢铁器具7%MFN rate (no APTA concession on this line)7%13%13%AR
  • 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

Previous7322Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steelOne level upChapter 73Articles of iron or steelNext7324Sanitary ware and parts thereof, of iron or steel

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.