Subheading · Chapter 73 · Section XV, Base metals and articles of base metal
HS 7323 94Table, 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: of iron (other than cast iron) or steel, enamelled
Articles of iron or steel
- Customs duty
- 20%
- 3 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 7%
- 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 |
|---|---|---|---|---|
| 7323 94 10 | Ghamellas | 20% | 18% | units |
| 7323 94 20 | Utensils | 20% | 5% or 18% | units |
| 7323 94 90 | Other | 20% | 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 3 tariff items: 20%. 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: 3 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 411 | Milk cans made of Iron, Steel, or Aluminium | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 416 | Table, kitchen or other household articles of iron & steel; Utensils | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 301 | Iron 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
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 7323 | Table, 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 | — | — |
| 732301 | Of stainless steel | 1.5% | — |
| 732302 | Copper bottom or aluminium brazed or aluminium clad stainless steel utensils | 1.5% | — |
| 732303 | Of stainless steel having nickel content of 8% or more | 1.5% | — |
| 732304 | Copper bottom or aluminium brazed or aluminium clad stainless steel utensils having nickel content of 8% or more | 1.5% | — |
| 732399 | 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 7323 94, and China's below.
China: the same goods (7323 94)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 7323 94. 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 |
|---|---|---|---|---|---|---|
| 7323.94.10.00 | Basins, 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 |
| 7323.94.20.00 | Saucepans, 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 |
| 7323.94.90.00 | Other 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 |
- 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
7323.94.10Other enamelled iron or steel wash basins
7323.94.10.00Basins, of iron or steel, enamelled面盆,钢铁制,已搪瓷
Excluding cast iron铸铁的除外
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
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 (e.g., kitchen use, tableware)用途(厨房用、餐桌用等)
- 3.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 4.Method of working (enameled, not enameled)加工方法(已搪瓷、未搪瓷)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 2.8%
- Serbia
- 5.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 7323941000101Wash basins, of iron or steel, enamelled (excluding of cast iron) (enamelled products for food contact)面盆,钢铁制,已搪瓷(铸铁的除外)(食品接触搪瓷产品)
- 7323941000102Wash basins, of iron or steel, enamelled (excluding cast iron) (enamelled packaging for food)面盆,钢铁制,已搪瓷(铸铁的除外)(食品用搪瓷包装)
7323.94.20Other enamelled iron or steel stew-pans
7323.94.20.00Saucepans, of iron or steel, enamelled烧锅,钢铁制,已搪瓷
Excluding cast iron铸铁的除外
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
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 (e.g., kitchen use, tableware)用途(厨房用、餐桌用等)
- 3.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 4.Method of working (enameled, not enameled)加工方法(已搪瓷、未搪瓷)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 5.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- South Korea
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 7323942000999Saucepans, of iron or steel, enamelled (excluding cast iron)烧锅,钢铁制,已搪瓷(铸铁的除外)
7323.94.30
7323.94.30.00Grills and roasters, of iron or steel, enamelled (excluding cast iron)烧烤炉,钢铁制,已搪瓷(铸铁的除外 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
7323.94.90Unlisted enameled iron or steel table, kitchen or other household articles and parts thereof
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
Excluding cast iron铸铁除外
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
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 (e.g., kitchen use, tableware)用途(厨房用、餐桌用等)
- 3.Material (iron, non-alloy steel, stainless steel, alloy steel)材质(铁、非合金钢、不锈钢、合金钢)
- 4.Method of working (enameled, not enameled)加工方法(已搪瓷、未搪瓷)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 5.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- South Korea
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 16%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 7323949000101Other enamelled iron or steel articles for table, kitchen or other household purposes (excluding cast iron) (food contact enamel products)其他餐桌、厨房等家用钢铁制搪器(铸铁除外)(食品接触搪瓷产品)
- 7323949000102Other household articles of iron or steel, enamelled (excluding of cast iron), for table, kitchen, etc.其他餐桌、厨房等家用钢铁制搪器(铸铁除外)(食品用搪瓷包装)
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.