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Railway tank wagons and similar goods wagons (non-self-propelled)

SIMS CLEARANCE

HSN 8606 10 90 (tank wagons and the like, other) requires compulsory advance registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT), per Policy Condition 2 of Chapter 86 of the ITC (HS). Importers must obtain an automatic SIMS registration number before the consignment arrives, with a registration fee of ₹500 and a validity window of 75 days.

What this is
HSN code
8606 10 90
Chapter
86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings
Primary regulator
SIMS · ITC (HS) Policy Condition 2 of Chapter 86, DGFT Notification 33/2015-20
Customs documentation
  • SIMS registration number from DGFT
  • ITC (HS) policy compliance from DGFT
  • Classification confirmation from CBIC
Applicable Partner Government Agencies
SIMSSIMS·Steel Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Apply for SIMS registration through the DGFT online portal no earlier than 60 days before the expected date of arrival of the import consignment, paying the registration fee of ₹500. The automatic registration number issued is valid for 75 days; the earlier requirement of a minimum 15-day advance registration has been abolished.
    DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022 · Policy Condition 2 of Chapter 86 of ITC (HS)
  2. 2
    Confirm at classification stage that the goods travel exclusively on rail; dual-mode vehicles capable of travelling on both road and rail are classifiable under Chapter 87, not Chapter 86, per the CBIC clarification. Misclassification under 8606 10 90 exposes the consignment to re-assessment and consequential duty demand.
    CBIC Circular 14/2012-Cus dated 11-06-2012
  3. 3
    If the steel content of the wagons is being re-imported from a Special Economic Zone or re-imported for packaging purposes without value addition, confirm that the SIMS registration exemption applies. Steel re-imported for packaging only and DTA-to-SEZ movements without value addition are outside the SIMS scope per the DGFT clarification.
    DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
A word of counsel

The most frequent error on this tariff line is filing the bill of entry before the SIMS registration number has been obtained, treating SIMS as a post-arrival formality. The registration must precede the arrival of the consignment, and a bill of entry filed without a valid SIMS number — or filed after the 75-day validity has lapsed — attracts detention and a fresh registration obligation before out-of-charge can be granted.

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Frequently asked
Does HSN 8606 10 90 require BIS certification?
No, no BIS Quality Control Order covers railway goods wagons under this tariff line. Import is governed by the compulsory Steel Import Monitoring System registration administered by the Directorate General of Foreign Trade under Policy Condition 2 of Chapter 86 of the ITC (HS).
How far in advance must the SIMS registration be obtained for this HSN?
The importer may apply from the 60th day before the expected date of arrival; the automatic registration number is valid for 75 days. The earlier mandatory minimum of 15 days' advance registration has been abolished per DGFT Notification 19/2015-20 dated 07-07-2022.
Do re-imports of steel wagons from an SEZ require SIMS registration?
No. Per DGFT Policy Circular 38/2015-20 dated 19-01-2022, DTA-to-SEZ movements reimported into the DTA — whether with or without value addition — and re-imports of steel for packaging purposes are outside the SIMS registration requirement.
Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittingsHSNRAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLEDHSNTank wagons and the like :