RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF HEADING 8604)
Railway or tramway passenger coaches, not self-propelled
HSN 8605 00 00 (railway or tramway passenger coaches, not self-propelled) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS), administered by the Directorate General of Foreign Trade (DGFT) under Policy Condition 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. The automatic SIMS registration number, obtained by paying a fee of ₹500, is valid for 75 days from grant.
- SIMS registration number from DGFT
- ITC (HS) policy compliance from DGFT
- Chapter 86 classification 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 in the DGFT online portal no earlier than 60 days before the expected date of arrival of the import consignment. Pay the registration fee of ₹500 to obtain the automatic SIMS registration number, which is valid for 75 days. The prior requirement of a minimum 15-day advance registration window 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
- 2Confirm the consignment is correctly classified under Chapter 86 before filing the bill of entry. Dual-mode vehicles capable of travelling on both road and rail are classifiable under Chapter 87, not Chapter 86, and SIMS registration under Chapter 86 will not cover such goods.CBIC Circular 14/2012-Cus dated 11-06-2012
- 3Where goods involve a DTA-to-SEZ movement or re-import for packaging purposes, confirm whether the SIMS obligation is triggered. Re-import of steel goods solely for packaging (not value addition) and DTA-SEZ-DTA movements — whether with or without value addition — are excluded from the SIMS registration requirement.DGFT Policy Circular 38/2015-20 dated 19-01-2022
The most common error on this tariff line is allowing the 75-day validity of the SIMS registration number to expire before the consignment arrives — triggering a lapsed-registration deficiency at the bill of entry and consequent detention. Apply no earlier than 60 days before the expected arrival date and coordinate that window tightly with the vessel schedule; a replacement registration requires a fresh fee payment and fresh 75-day clock, and there is no grace period for expired numbers.