Other
Open railway goods wagons with high non-removable sides
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.
- SIMS registration number from DGFT
- ITC (HS) policy declaration from DGFT
- Chapter 86 classification confirmation from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Apply 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
- 2Confirm 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
- 3Verify 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
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.