Powered from an external source of electricity
Self-propelled electric railway or tramway coaches, vans, trucks
HSN 8603 10 00 (self-propelled railway or tramway rolling-stock powered from an external electricity source) 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 and DGFT Notification 33/2015-20 dated 28-09-2020. Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including classification guidance for dual-mode road-rail vehicles, apply as additional clearance requirements.
- SIMS registration number from DGFT
- Registration fee receipt from SIMS portal
- 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.
- 1Register the import on the SIMS online portal and obtain an automatic registration number by paying the prescribed fee of ₹500. Applications may be filed 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 19/2015-20 dated 07-07-2022 · Policy Condition No. 2 of Chapter 86
- 2Confirm at the bill-of-entry stage that the SIMS registration number is current and has not lapsed. Note that the minimum 15-day advance-registration requirement has been abolished; however, registration must be in place before out-of-charge is granted.DGFT Notification 19/2015-20 dated 07-07-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
- 3If the consignment is a dual-mode vehicle capable of travelling on both road and rail, verify classification under Chapter 87 per CBIC Circular 14/2012-Cus dated 11-06-2012 before filing the bill of entry under HSN 8603 10 00. Misclassification between Chapter 86 and Chapter 87 triggers reassessment, duty demand, and interest under the Customs Act, 1962.CBIC Circular 14/2012-Cus dated 11-06-2012
The most common error on this tariff line is applying for SIMS registration too late or conflating the abolished 15-day minimum-advance rule with the current window. The registration number carries a hard 75-day validity from the date of grant; a consignment arriving after expiry requires fresh registration and attracts detention until a new number is obtained. Importers also frequently attempt to claim SIMS exemption on DTA-to-SEZ re-imports — that exemption applies only where the steel item itself is not the primary subject of value addition, and rolling-stock does not qualify for the packaging-reprocessing carve-out.