Other

Other rail locomotives and locomotive tenders (non-electric)

SIMS CLEARANCE

HSN 8602 90 90 (Other rail locomotives and locomotive tenders) 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 86, read with DGFT Notification 33/2015-20 dated 28-09-2020. Importers must obtain an automatic SIMS registration number by paying a fee of ₹500 before the consignment arrives. Central Board of Indirect Taxes and Customs (CBIC) classification guidance also applies where dual-mode road-rail vehicles are involved.

What this is

HSN code

8602 90 90

Chapter

86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings

Primary regulator

SIMS · DGFT Policy Condition no. 2 of Chapter 86; DGFT Notification 33/2015-20

Customs documentation

SIMS registration number from DGFT
ITC (HS) policy declaration from DGFT
Chapter 86 classification confirmation from CBIC

Applicable Partner Government Agencies

SIMSSIMS·Steel Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Register on the SIMS online portal and obtain an automatic registration number not earlier than 60 days before the expected date of arrival of the import consignment, paying the prescribed fee of ₹500. The registration number remains valid for 75 days from grant; the earlier minimum 15-day advance registration requirement has been abolished.
DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022
2
Confirm that the goods are correctly classified under Chapter 86 and not Chapter 87. Dual-mode vehicles capable of travelling on both road and rail are classifiable under Chapter 87 per CBIC Circular 14/2012-Cus dated 11-06-2012; misclassification under Chapter 86 attracts reassessment, detention, and differential duty demand.
CBIC Circular 14/2012-Cus dated 11-06-2012

A word of counsel

The most common error on this tariff line is assuming SIMS registration is optional or that re-import scenarios are automatically exempt. Re-import of steel for packaging purposes is excluded from SIMS, as is DTA-SEZ-DTA movement whether or not value addition occurs; however, a standard first-time import of rail locomotive components containing steel is fully within SIMS scope, and filing a bill of entry without a valid 75-day registration number triggers consignment detention and ground rent pending rectification.

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Frequently asked

Does HSN 8602 90 90 require BIS certification?

No. No BIS Quality Control Order covers rail locomotives or locomotive tenders under this heading. Import is governed by compulsory SIMS registration administered by the Directorate General of Foreign Trade under Policy Condition no. 2 of Chapter 86 and DGFT Notification 33/2015-20.

How long is the SIMS registration number valid, and when can the application be filed?

The automatic SIMS registration number is valid for 75 days from grant, and the application may be filed no earlier than 60 days before the expected date of arrival of the import consignment, per DGFT Notification 28/2023 dated 28-08-2023.

Are re-imports and SEZ-related transactions exempt from SIMS registration under this tariff line?

Yes, within defined limits: re-import of steel for packaging purposes is excluded from SIMS as it is not primarily for value addition, and DTA-to-SEZ movements reimported into DTA — with or without value addition — also require no SIMS registration, per DGFT Policy Circular 38/2015-20 dated 19-01-2022.

Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.