Diesel-electric locomotives
Diesel-electric locomotives for rail use
HSN 8602 10 00 (Diesel-electric locomotives) requires compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT), pursuant to Policy Condition no. 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. Registration costs ₹500 and the automatic registration number remains valid for 75 days from grant.
- SIMS registration number from DGFT
- ITC (HS) policy declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Apply for SIMS registration on the DGFT online portal no earlier than 60 days before the expected date of arrival of the consignment. Submit advance import information, pay the ₹500 registration fee, and obtain the automatic SIMS registration number, which is valid for 75 days from the date of grant.DGFT Notification 28/2023-24 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition no. 2 of Chapter 86
- 2Quote the SIMS automatic registration number on the bill of entry at the time of customs filing. Note that the earlier requirement of a minimum 15-day advance registration before the expected date of arrival has been abolished and no separate lead-time obligation now applies.DGFT Notification 19/2015-20 dated 07-07-2022
- 3If the locomotive is a dual-mode vehicle capable of travelling on both road and rail, verify classification under Chapter 87 rather than Chapter 86 before filing the bill of entry; misclassification under HSN 8602 10 00 attracts re-assessment and customs duty recovery.CBIC Circular 14/2012-Cus dated 11-06-2012
The most common error on this tariff line is allowing the 75-day SIMS registration validity to expire between the date of registration and the actual date of customs presentation — particularly when vessel schedules slip. Because registration cannot be obtained earlier than 60 days before expected arrival, a consignment delayed beyond the 75-day window requires a fresh registration and a second ₹500 fee before out-of-charge can be granted; customs will not accept an expired SIMS number. Align the registration date closely with the confirmed estimated date of arrival to minimise lapse risk.