Powered from an external source of electricity
Rail locomotives powered from external electricity source
HSN 8601 10 00 (Rail locomotives powered from an external source of electricity) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS), as mandated by Policy Condition No. 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. The Directorate General of Foreign Trade (DGFT) administers the SIMS registration framework, and the Central Board of Indirect Taxes and Customs (CBIC) applies a classification overlay for dual-mode road-rail vehicles.
- SIMS automatic registration number from DGFT
- Registration fee payment receipt from SIMS
- Bill of entry classification declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register the import consignment on the SIMS online portal to obtain an automatic registration number, paying the prescribed fee of ₹500. Applications may be submitted no earlier than the 60th day before the expected date of arrival; the registration number remains valid for 75 days from grant.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition No. 2 of Chapter 86
- 2Confirm the locomotive is not a dual-mode road-rail vehicle before classifying under Chapter 86. Vehicles capable of travelling on both road and rail are classifiable under Chapter 87 and fall outside this tariff line; misclassification attracts customs enforcement under the Customs Act, 1962.CBIC Circular 14/2012-Cus dated 11-06-2012
- 3Verify whether the SIMS exemption applies: re-import of steel goods for packaging only, or DTA-to-SEZ-to-DTA movements without value addition, do not require SIMS registration. Document the basis for the exemption claim at the bill of entry to satisfy the proper officer.DGFT Policy Circular No. 38/2015-20 dated 19-01-2022 · DGFT Notification 19/2015-20 dated 07-07-2022
The most common error on this tariff line is filing the bill of entry without a valid SIMS registration number — either because the registration was applied for too close to the arrival date, or because the 75-day validity lapsed before the vessel arrived. The minimum 15-day advance-registration requirement has been abolished, but the 75-day validity window is absolute; an expired registration number will not satisfy the SIMS overlay and the consignment will be detained pending fresh registration.