Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tonnes
Metre gauge eight-wheeler covered wagons, payload up to 38 tonnes
HSN 8606 91 10 (metre gauge eight-wheeler covered wagons of payload not exceeding 38 tonnes) requires compulsory advance registration under the Steel Import Monitoring System (SIMS) per Policy Condition 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) policy overlay for this tariff line, with Central Board of Indirect Taxes and Customs (CBIC) classification guidance applicable where dual-mode road-rail capability is in question.
- SIMS registration number from DGFT
- Registration fee receipt from SIMS portal
- ITC (HS) policy compliance from DGFT
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 on 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 remains valid for 75 days; file the bill of entry within that window.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition 2 of Chapter 86
- 2Confirm that the SIMS registration number is referenced on the bill of entry before customs out-of-charge. Note that the earlier requirement of a minimum 15-day advance registration window before arrival has been abolished; the 60-day outer limit and the 75-day validity of the registration number remain operative.DGFT Notification 19/2015-20 dated 07-07-2022 · DGFT Notification 28/2023 dated 28-08-2023
- 3Where the wagon is capable of travelling on both road and rail, verify that the consignment is classifiable under Chapter 86 and not Chapter 87. CBIC Circular 14/2012-Cus dated 11-06-2012 governs the classification of dual-mode road-rail vehicles; misclassification under Chapter 87 invites re-assessment, duty demand, and interest.CBIC Circular 14/2012-Cus dated 11-06-2012
The most frequent error on this tariff line is allowing the SIMS registration number to expire before the consignment arrives — the 75-day validity window is shorter than many importers assume, and a vessel delayed en route can render a valid registration number stale by the time the bill of entry is filed. A lapsed SIMS registration at the bill-of-entry stage results in customs detention and the cost of obtaining a fresh registration, with no provision for extending the original number; recalculate arrival windows at the time of vessel departure confirmation, not at the time of purchase order.