Other
Non-self-propelled railway or tramway goods wagons, other types
HSN 8606 99 00 (railway or tramway goods vans and wagons, not self-propelled) is subject to compulsory advance 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 and DGFT Notification 33/2015-20 dated 28-09-2020. Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply, including a classification advisory on dual-mode road-rail vehicles.
- SIMS registration number from DGFT
- ITC (HS) policy declaration from DGFT
- Classification ruling 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 consignment on the SIMS online portal to obtain an automatic registration number before the expected date of arrival. The application may be filed no earlier than the 60th day before expected arrival; the registration number remains valid for 75 days. The earlier minimum 15-day advance-registration requirement has been abolished.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 19/2015-20 dated 07-07-2022
- 2Pay the SIMS registration fee of ₹500 at the time of online registration and retain the automatic registration number for presentation at the bill-of-entry stage. Confirm applicability: re-imports of steel for packaging only, and DTA-to-SEZ-to-DTA movements without value addition, are not covered under SIMS.DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
- 3Verify at the classification stage that the goods are not dual-mode vehicles capable of travelling on both road and rail, which are classifiable under Chapter 87, not Chapter 86. Misclassification under Chapter 86 for such vehicles risks post-clearance reassessment 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 valid SIMS registration number — either because the registration was obtained more than 75 days before arrival and has lapsed, or because the importer assumed the abolished 15-day minimum advance requirement still defines the permissible window. The 75-day validity clock runs from the registration date, not from arrival; plan the registration window accordingly to avoid consignment detention at the port pending a fresh SIMS registration.