Four wheeler tank wagons of pay-load exceeding 23 tonnes
Four-wheeler tank wagons, railway, payload over 23 tonnes
HSN 8606 10 10 (Four wheeler tank wagons of pay-load exceeding 23 tonnes) requires compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT), pursuant to Policy Condition 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. The Central Board of Indirect Taxes and Customs (CBIC) applies a classification overlay for dual-mode road-rail vehicles under Chapter 87.
- SIMS registration number from DGFT
- Registration fee receipt from DGFT
- ITC (HS) policy compliance declaration
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 through the DGFT online portal not earlier than 60 days before the expected date of arrival of the import consignment. Pay the registration fee of ₹500 to obtain an automatic SIMS registration number, which remains valid for 75 days from the date of grant.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022 · Policy Condition 2 of Chapter 86
- 2Confirm the wagon is a dedicated railway-track vehicle classifiable under Chapter 86, not a dual-mode road-rail vehicle. Dual-mode vehicles capable of travelling on both road and rail are classifiable under Chapter 87 and fall outside this tariff line, triggering a different compliance regime.CBIC Circular 14/2012-Cus dated 11-06-2012
The most common error on this tariff line is filing the bill of entry before SIMS registration is secured. The minimum 15-day advance registration requirement has been abolished per DGFT Notification 19/2015-20, but the 75-day validity window means a registration obtained too early will have lapsed by the date of arrival — leaving the consignment without a valid SIMS number at the bill-of-entry stage and attracting detention pending re-registration. Time the SIMS application to the expected arrival date, not to the order-placement date.