HS Code for Seamless Steel Tubes (Chapter 7304)
Seamless pipe is drilled from a billet - no weld seam. Used for oilfield tubular goods (OCTG - casing/tubing/drill pipe under API 5CT) and high-pressure line pipe (API 5L). Chapter 7304 has ten-plus subheadings. CBAM covers all seamless steel pipe.
Sample 6-digit codes
| Code | Description |
|---|---|
| 7304.11 | Seamless line pipe of stainless steel |
| 7304.19 | Seamless line pipe of other steel |
| 7304.22 | Drill pipe of stainless steel |
| 7304.29 | Other casing/tubing of steel used in oil/gas drilling |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Safeguard TRQ + CBAM 2026. |
| United States | 25% Section 232 + AD/CVD on OCTG from multiple origins. |
| India (BCD) | 10-15% |
Numerical Example: 3,000 MT API 5CT L80 casing, FOB Xingang USD 1,150/MT, CFR Ras Al Khair Saudi
3,000 MT API 5CT L80 casing, FOB Xingang USD 1,150/MT, CFR Ras Al Khair Saudi. Run your own numbers in the Import Duty & Tax calculator.
- · API 5L for line pipe (X42-X80 grades).
- · API 5CT for OCTG (H40-Q125 grades).
- · ISO 3183 line pipe.
- · NACE MR0175 sour-service requirements.
- · CBAM iron and steel.
- · China
- · Russia (partly sanctioned)
- · Ukraine
- · Argentina (Tenaris)
- · Italy (Tenaris)
- · Japan
Frequently asked questions
Premium threaded connections (VAM, TenarisHydril, JFE Bear) command USD 200-800/MT premium over API buttress. In LC terms these are separate line items, often shipped from different origins - watch for multiple HS codes and origin certificates in one lot.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 7304) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.