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HSN Code 74071051: Hollow profiles

HSN 7407 10 51 is hollow profiles, a tariff item of heading 7407 (copper bars, rods and profiles). GST: 18%. Basic customs duty: 5%. Export policy: Free; RoDTEP 0.3% of FOB value.

Checked against the official files on 2 October 2026Heading 7407Chapter 74 · Copper and articles thereof
GST rate18%

Total rate: half central tax, half State tax; IGST across States and on import.

Notfn 9/2025-CT (Rate) · Sch. II · S. No. 312
Basic customs duty5%

Standard rate, unit kg..

Customs Tariff · First Schedule · Ch. 74
Export policyFree

No export authorisation needed.

ITC(HS) 2022 · Schedule 2
RoDTEP0.3%

Of FOB value, exports from the domestic tariff area. AA, SEZ and EOU exports: 0.2%. Up to 31 December 2026.

Appendix 4R · w.e.f. 10 Oct 2024
Classification

Where HSN 7407 10 51 Sits

Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.

Chapter
74 · Copper and articles thereof
Heading
7407 · Copper bars, rods and profiles
Group
Profiles
Tariff item
7407 10 51 · Hollow profiles
Unit
kg.
GST

GST Rate on HSN 7407 10 51

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 3127407Copper bars, rods and profiles
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 7407 10 51

An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Export

Export Policy and RoDTEP for HSN 7407 10 51

Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.3% of FOB value for exports from the domestic tariff area and 0.2% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading

Other Codes Under HSN 7407

Tariff itemDescriptionBasic customs duty
7407 10 10Electrolytic copper rods or black copper rodsOf refined copper5%
7407 10 20Other copper rodsOf refined copper5%
7407 10 30Copper bars (excluding hollow bars)Of refined copper5%
7407 10 40Hollow bars of copperOf refined copper5%
7407 10 51Hollow profilesProfiles5%
7407 10 59OtherProfiles5%
7407 10 90OtherProfiles5%
7407 21 10BarsOf copper-zinc base alloys (brass)5%
7407 21 20RodsOf copper-zinc base alloys (brass)5%
7407 21 30Hollow barsOf copper-zinc base alloys (brass)5%
7407 21 90OtherOf copper-zinc base alloys (brass)5%
7407 29 10Rods of bronze and similar alloysOther5%
7407 29 21HollowProfiles5%
7407 29 29OtherProfiles5%
7407 29 90OtherProfiles5%
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2025, with the First Schedule amendments of the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

HSN 7407 10 51 is the tariff item for hollow profiles, under heading 7407 (Copper bars, rods and profiles) of Chapter 74.

The entries of Notification No. 9/2025-Central Tax (Rate) that reach this code give 18%. The rate depends on the description in the entry.

The basic customs duty in the Customs Tariff is 5%. Social welfare surcharge at 10% of the duty and IGST at the GST rate are added. An exemption notification or a trade agreement can reduce the duty actually payable.

Yes. Appendix 4R lists the code at 0.3% of FOB value. The scheme continues up to 31 December 2026.