Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes
Open bogie eight-wheeler railway wagons, payload up to 60 tonnes
HSN 8606 92 10 (Bogie eight-wheeler wagons of payload not exceeding 60 tonnes) requires 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 importer must obtain an automatic SIMS registration number, valid for 75 days, by paying a fee of ₹500 through the SIMS online portal before the consignment arrives. Central Board of Indirect Taxes and Customs (CBIC) classification controls apply as an additional overlay, particularly for dual-mode road-rail vehicles.
- 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.
- 1Register on the SIMS online portal and obtain an automatic registration number before the consignment's expected date of arrival. The application may be filed no earlier than the 60th day before arrival; the registration number is valid for 75 days and the ₹500 registration fee is payable at the time of application.DGFT Notification 28/2023-24 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition 2 of Chapter 86
- 2Verify that the SIMS registration covers the steel content of the wagon. Re-imports of steel used solely for packaging and DTA-to-SEZ-to-DTA movements (with or without value addition) are exempt from SIMS registration; document the basis for any claimed exemption at the bill of entry.DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 19/2015-20 dated 07-07-2022
- 3Confirm the wagons are not dual-mode road-and-rail vehicles before classifying under Chapter 86. Vehicles capable of travelling on both road and rail are classifiable under Chapter 87, not Chapter 86; misclassification invites re-assessment, duty demand, and penalty under the Customs Act, 1962.CBIC Circular 14/2012-Cus dated 11-06-2012
The most common error on this tariff line is filing the bill of entry without a live SIMS registration number — either because the application was lodged too close to the vessel's arrival, leaving insufficient time for the 75-day window to be active, or because the importer incorrectly assumed a DTA-SEZ movement triggered a blanket SIMS exemption. The exemption under DGFT Policy Circular 38/2015-20 is narrow: it covers only re-imports for packaging and specific DTA-SEZ flows, not general steel-content wagon imports; a consignment arriving without a valid registration number is liable to detention at the port of entry.