Indian ITC-HS · Tariff Item (8-digit)

HSN Code 73049000

73049000

Other

Back to HSN Code Finder

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD15%₹15.00
AIDC15%₹2.25
SWS10%₹1.73
IGST18%₹21.42Notif. 045/2025-I229
Total Duty40.39%≈ ₹40.39 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 15% = ₹15.00
  2. AIDC = BCD × 15% = ₹2.25
  3. SWS = (BCD + AIDC) × 10% = ₹1.73(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹21.42
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹40.39 (40.39%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via ASEAN countries(−10 pp vs MFN)
MFN (no FTA)
10%
baseline
ASEAN countriesBest
0%
−10 pp vs MFN
Australia
0%
−10 pp vs MFN
Japan
0%
−10 pp vs MFN
Least Developed Countries
0%
−10 pp vs MFN
Malaysia
0%
−10 pp vs MFN
Nepal
0%
−10 pp vs MFN
Philippines
0%
−10 pp vs MFN
SAFTA (LDC) countries
0%
−10 pp vs MFN
Singapore
0%
−10 pp vs MFN
Sri Lanka
0%
−10 pp vs MFN
the republic of Korea
0%
−10 pp vs MFN
United Arab Emirats
0%
−10 pp vs MFN
SAFTA countries
5%
−5 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Customs Compliance Requirements published on ICEGATE for this tariff item — covers BIS / DOT / EPR / quarantine etc. Click to expand.

Participating Government Agency requirements

Documents and information you must declare for clearance under India's SWIFT single-window system.

Steel Import Monitoring System
SIMS
Product Name
SIMS Unique Reference Number
Mandatory

Where this code sits

Section XV
BASE METALS AND ARTICLES OF BASE METAL
Chapter 73
Articles of iron or steel
Tariff hierarchy
  1. 1
    7304Heading (4-digit)
    TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL
  2. 2
    73049000Tariff Item (8-digit)
    Other

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 73)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter73
Heading7304
Subheading730490
Tariff Item73049000

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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