Head hardened rails
Head hardened steel rails for railway track construction
HSN 7302 10 11 (Head hardened rails) is subject to compulsory registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under Policy Condition No. 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020. The importer must obtain an automatic SIMS registration number by paying a fee of ₹500 before the consignment arrives, with the registration remaining valid for 75 days.
- SIMS registration number from DGFT
- Pre-Shipment Inspection Certificate from exporter
- ITC (HS) policy compliance declaration
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Register on the SIMS online portal and obtain an automatic registration number by paying ₹500. Apply no earlier than 60 days before the expected date of arrival; the registration number is valid for 75 days and must be available at the bill of entry stage.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/23 dated 28-08-2023 · Policy Condition No. 2 of Chapter 73, ITC (HS)
- 2Where the consignment consists of used rails (including cut rails of all lengths), produce a Pre-Shipment Inspection Certificate from the exporting country indicating permissible background radiation levels, together with a contract stipulating the absence of radioactive contamination. This requirement is independent of SIMS registration.ITC (HS) Condition 1 to Chapter 73
The most common error on this tariff line is misapplying the SIMS exemptions: re-importation of steel goods solely for packaging purposes and DTA-SEZ-DTA movements (with or without value addition) are carved out of SIMS registration under DGFT Policy Circular 38/2015-20 dated 19-01-2022, but importers frequently register for these transactions unnecessarily or — more dangerously — assume the carve-out extends to ordinary commercial imports of head hardened rails, where SIMS registration remains compulsory and an absent registration number at the bill of entry stage will trigger detention.