Other

Covered and closed railway goods wagons, non-self-propelled

HSN 8606 91 90 (covered and closed railway goods wagons) is subject to compulsory registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under Policy Condition no. 2 of Chapter 86, as notified by DGFT Notification 33/2015-20 dated 28-09-2020. Importers must obtain an automatic SIMS registration number online by paying a registration fee of ₹500 before the consignment arrives. Central Board of Indirect Taxes and Customs (CBIC) classification rules apply as an additional customs overlay for dual-mode road-rail vehicles.

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

1. 1
   Apply for SIMS registration online through the DGFT portal no earlier than 60 days before the expected date of arrival. Submit advance import information, pay the ₹500 registration fee, and obtain the automatic SIMS registration number, which is valid for 75 days from the date of grant.
   DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/23 dated 28-08-2023 · Policy Condition no. 2 of Chapter 86
2. 2
   Note the applicable carve-outs before filing: SIMS registration is not required for re-import of steel goods used solely for packaging purposes, nor for steel items moving between Domestic Tariff Area and Special Economic Zone (with or without value addition). Document the applicable exemption basis at the bill of entry.
   DGFT Policy Circular 38/2015-20 dated 19-01-2022
3. 3
   If the vehicle is a dual-mode unit capable of travel on both road and rail, confirm classification under Chapter 87 rather than Chapter 86, per CBIC Circular 14/2012-Cus dated 11-06-2012. Misclassification under Chapter 86 triggers re-assessment and potential duty differential recovery.
   CBIC Circular 14/2012-Cus dated 11-06-2012