Eight wheeler tank wagons of pay-load not exceeding 60 tonnes
Eight-wheeler tank wagons, payload not exceeding 60 tonnes
HSN 8606 10 20 (Eight wheeler tank wagons of pay-load not exceeding 60 tonnes) 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 registration number, obtained online on payment of ₹500, is valid for 75 days from the date of grant. Central Board of Indirect Taxes and Customs (CBIC) classification guidance also applies where dual-mode road-rail vehicles are presented under this heading.
- SIMS registration number from DGFT
- ITC (HS) policy compliance from DGFT
- 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 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, and obtain the automatic registration number before filing the bill of entry. The registration number is valid for 75 days.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · Policy Condition 2 of Chapter 86, ITC (HS)
- 2Confirm at the bill-of-entry stage that the consignment does not constitute a dual-mode road-and-rail vehicle classifiable under Chapter 87 per CBIC Circular 14/2012-Cus dated 11-06-2012. Misclassification of a dual-mode vehicle under Chapter 86 results in reclassification, re-assessment of duty, and potential detention.CBIC Circular 14/2012-Cus dated 11-06-2012
- 3If the steel component is being re-imported for packaging purposes only, or if the transaction is a DTA-to-SEZ-to-DTA movement, confirm that SIMS registration is not required for those transactions. Document the basis of the exemption claim at the bill of entry.DGFT Policy Circular 38/2015-20 dated 19-01-2022
The most common error on this tariff line is missing the SIMS registration window: the application must be filed no more than 60 days before expected arrival, and the 75-day validity window means that delayed shipments departing after the window has lapsed require a fresh registration. A consignment arriving without a valid SIMS registration number is detained at the port of entry pending post-facto compliance, attracting demurrage and ground rent; no retrospective SIMS registration is granted once the vessel has berthed.