Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes
Broad gauge bogie eight-wheeler open railway wagons
HSN 8606 92 20 covers broad gauge bogie eight-wheeler wagons with non-removable sides and payload exceeding 60 tonnes but not exceeding 67 tonnes, and import under this tariff item requires compulsory prior registration under the Steel Import Monitoring System (SIMS) per Policy Condition No. 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, and the Central Board of Indirect Taxes and Customs (CBIC) applies classification guidance distinguishing rail wagons from dual-mode road-rail vehicles.
- SIMS automatic registration number from DGFT
- ITC (HS) policy declaration from DGFT
- Classification confirmation from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register the import on the SIMS online portal and obtain the automatic SIMS registration number before the consignment arrives. The registration fee is ₹500, the application window opens no earlier than 60 days before the expected date of arrival, and the registration number remains valid for 75 days from grant.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition No. 2 of Chapter 86
- 2Confirm at the bill-of-entry stage that the SIMS registration number is quoted and that the 15-day advance registration requirement no longer applies — it was abolished by DGFT Notification 19/2015-20 dated 07-07-2022. Ensure the product is a dedicated rail wagon and not a dual-mode road-and-rail vehicle; dual-mode vehicles are classifiable under Chapter 87, per CBIC Circular 14/2012-Cus dated 11-06-2012.DGFT Notification 19/2015-20 dated 07-07-2022 · CBIC Circular 14/2012-Cus dated 11-06-2012
The most common error on this tariff line is failing to time the SIMS application correctly: importers who apply after the consignment has already sailed lose the 60-day window and face a registration-number validity gap at port, resulting in consignment detention and accumulating demurrage. Note also that SIMS registration is not required for re-import of steel items for packaging purposes under DGFT Policy Circular 38/2015-20 dated 19-01-2022 — but that carve-out does not extend to rail wagons procured for rolling-stock use.