RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES)
Railway or tramway maintenance and service vehicles
HSN 8604 00 00 (railway or tramway maintenance or service vehicles) requires compulsory advance 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, with DGFT Notification 33/2015-20 as the operative instrument. Central Board of Indirect Taxes and Customs (CBIC) classification controls apply as an additional overlay, notably for dual-mode road-rail vehicles classifiable under Chapter 87.
- SIMS registration number from DGFT
- ITC (HS) policy compliance from DGFT
- Chapter classification ruling from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Apply for SIMS advance registration online and obtain the automatic registration number by paying the ₹500 registration fee. The application may be filed no earlier than 60 days before the expected date of arrival; the automatic 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
- 2Note that the former requirement of minimum 15 days' advance registration before the expected date of arrival has been abolished. Confirm that the SIMS registration number is current and valid on the date the bill of entry is filed at the port of import.DGFT Notification 19/2015-20 dated 07-07-2022
- 3If the vehicle is capable of travelling on both road and rail (dual-mode), verify classification under Chapter 87 rather than 8604 00 00 before filing the bill of entry; misclassification attracts reassessment, demand of differential duty, and potential detention under CBIC Circular 14/2012-Cus.CBIC Circular 14/2012-Cus dated 11-06-2012
The most common error on this tariff line is filing the bill of entry before the SIMS registration number has been obtained or after its 75-day validity has lapsed. A bill of entry presented without a valid SIMS registration number is non-compliant under Policy Condition No. 2 of Chapter 86 and will be held by the proper officer pending regularisation, accumulating demurrage and ground rent. Note also that SEZ-to-DTA transfers of steel content without value addition are exempt from SIMS registration under DGFT Policy Circular 38/2015-20, but this carve-out does not extend to a standard first-import transaction.