Other than asymmetric rails and head hardened rails

Steel rails for railway or tramway track construction

HSN 7302 10 14 (steel rails other than asymmetric and head-hardened rails) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) per Policy Condition 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy, and used rails under ITC (HS) code 7302 are importable free subject to a Pre-Shipment Inspection Certificate confirming permissible background radiation levels and absence of radioactive contamination.

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

1. 1
   Obtain a SIMS automatic registration number by submitting advance import information through the DGFT online portal and paying the registration fee of ₹500. Apply no earlier than the 60th day before the expected date of arrival; the registration number remains valid for 75 days.
   DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · Policy Condition 2 of Chapter 73
2. 2
   For imports of used rails or cut rails of all lengths under ITC (HS) code 7302, obtain a Pre-Shipment Inspection Certificate from the exporting country indicating permissible background radiation levels, and ensure the contract stipulates absence of radioactive contamination before filing the bill of entry.
   ITC (HS) Condition 1 to Chapter 73
3. 3
   Confirm whether the consignment qualifies for a SIMS exemption: re-imports of steel for packaging purposes and steel transactions between DTA and SEZ (with or without value addition) do not require SIMS registration. Document the exemption basis at the bill of entry.
   DGFT Policy Circular 38/2015-20 dated 19-01-2022