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HomeHSNChapter 86HSN 8606 92 90

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Open railway goods wagons with high non-removable sides

SIMS CLEARANCE

HSN 8606 92 90 (open railway goods wagons with non-removable sides exceeding 60 cm) is subject to compulsory registration under the Steel Import Monitoring System (SIMS) pursuant to Policy Condition No. 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020. The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) apply concurrent policy overlays governing classification and registration obligations at the bill-of-entry stage. Importers must obtain a SIMS automatic registration number — valid for 75 days — before the consignment arrives.

What this is
HSN code
8606 92 90
Chapter
86 · Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings
Primary regulator
SIMS · Steel Import Monitoring System, Policy Condition No. 2 of Chapter 86
Customs documentation
  • SIMS registration number from DGFT
  • ITC (HS) policy declaration from DGFT
  • Chapter 86 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 online portal no earlier than 60 days before the expected date of arrival of the import consignment. Pay the registration fee of ₹500 to obtain the automatic registration number, which is valid for 75 days from the date of 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
  2. 2
    Confirm the goods are classifiable under Chapter 86 and not Chapter 87. Dual-mode vehicles capable of travelling on both road and rail are classifiable under Chapter 87 per CBIC Circular 14/2012-Cus dated 11-06-2012 and fall outside this CTI; a misclassification exposes the consignment to re-assessment, demand of differential duty, and detention.
    CBIC Circular 14/2012-Cus dated 11-06-2012
  3. 3
    Verify whether any SIMS exemption applies: re-import of steel goods for packaging purposes only and DTA-SEZ-DTA movements (with or without value addition) do not require SIMS registration. Document the exemption basis in the bill of entry to prevent a mis-routed SIMS query.
    DGFT Policy Circular No. 38/2015-20 dated 19-01-2022
A word of counsel

The most frequent error on this tariff line is applying for SIMS registration too late or assuming the former 15-day advance-registration minimum still applies. DGFT Notification 19/2015-20 dated 07-07-2022 abolished that minimum; however, the 75-day validity window means that registration obtained more than 75 days before arrival will have lapsed by the time of bill-of-entry filing, triggering a lapsed-registration deficiency and consequent customs hold. Calculate the application window precisely against the expected date of arrival.

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Frequently asked
Does HSN 8606 92 90 require BIS certification?
No, open railway goods wagons are not covered by any BIS Quality Control Order. Import is governed by compulsory registration under the Steel Import Monitoring System pursuant to Policy Condition No. 2 of Chapter 86 and DGFT Notification 33/2015-20 dated 28-09-2020.
How long is the SIMS registration number valid and when can the application be filed?
The automatic SIMS registration number is valid for 75 days from grant, and the application may be filed no earlier than 60 days before the expected date of arrival of the consignment, per DGFT Notification 28/2023 dated 28-08-2023.
Are all imports of steel railway wagons under this HSN required to register under SIMS?
No. Re-imports of steel goods solely for packaging purposes and DTA-SEZ-DTA movements (with or without value addition) are exempt from SIMS registration, per DGFT Policy Circular No. 38/2015-20 dated 19-01-2022.
Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.
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