HS 860120 Powered by electric accumulators
Quick Answer: Rail locomotives and rolling stock powered by electric accumulators imported under HS 860120 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This classification specifically covers self-propelled railway or tramway locomotives and rolling stock that derive their motive power solely from onboard electric accumulators (batteries). Importers should be aware of the significant duty rate disparities between major trading blocs. For detailed tariff information across various jurisdictions, consult comprehensive databases like CustomTariffs, which aggregates this data. Customs brokers should ensure accurate classification to avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8601200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8601200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8601200000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 860120 cover?
This subheading covers railway or tramway locomotives and rolling-stock, powered exclusively by electric accumulators (batteries). According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes electric trains, trams, and other rail vehicles that draw their motive power from onboard rechargeable batteries, distinguishing them from vehicles powered by external electric current. The key criterion is the internal storage and discharge of electrical energy from accumulators.
What falls outside HS 860120?
The following products are excluded from HS 860120: railway or tramway locomotives and rolling-stock powered by external electric current (classified under HS 860110), those powered by diesel or other fuel (classified under HS 860110), and self-propelled railway or tramway passenger carriages, wagons and trucks, not fitted with a means of propulsion, which are typically classified under HS 8602. Vehicles that use a hybrid system combining battery power with another source, unless solely powered by accumulators, would also be excluded.
What are common classification mistakes for HS 860120?
A common error is misclassifying hybrid electric vehicles that also utilize an internal combustion engine or draw power from an external source, as General Rule of Interpretation (GRI) 3(b) for composite goods or GRI 3(c) for goods described by two or more headings would apply differently. Importers may also mistakenly classify battery-powered locomotives designed for industrial use or mining operations under this heading if they are not specifically designed for railway or tramway infrastructure, overlooking the precise scope of heading 8601.
How should importers classify products under HS 860120?
The correct procedure for classifying products under HS 860120 involves a thorough examination of the vehicle's primary power source. Importers and customs brokers must confirm that the locomotive or rolling-stock is exclusively powered by onboard electric accumulators. Reviewing technical specifications, manufacturer declarations, and consulting official tariff databases such as the USITC HTS or EU TARIC is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 860120?
A battery-powered electric locomotive weighing 50 metric tons and declared at a customs value of $2,000,000 USD would attract a US duty of $100,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,000,000 USD × 5.0% = $100,000 USD). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which specifies ad valorem duties for this category.
Which trade agreements reduce duties for HS 860120?
Several free trade agreements may reduce the applicable duty rate for HS 860120, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. For goods originating from countries benefiting from the Generalized System of Preferences (GSP), a reduced rate or Free status may apply, often requiring a GSP Form A. Documentation such as a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU/UK preferences is typically required to claim these preferential rates.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 860120 (railway or tramway locomotives, powered by electric accumulators)?
The Most Favored Nation (MFN) duty rate for HS code 860120, covering railway or tramway locomotives powered by electric accumulators, is 15% ad valorem in the United States. However, preferential rates may apply under trade agreements. For example, goods from Canada or Mexico under the USMCA may have a 0% duty rate. Always verify the specific rate applicable to your country of origin and the current tariff schedule, such as the USITC Harmonized Tariff Schedule, as rates can change.
How is the import duty for HS code 860120 calculated, and can you provide an example?
The duty for HS code 860120 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a battery-powered electric locomotive is valued at $500,000 and the MFN duty rate is 15%, the import duty would be $75,000 ($500,000 × 0.15 = $75,000). Importers and customs brokers must ensure accurate valuation and apply the correct duty rate based on the origin and any applicable trade agreements.
What specific criteria distinguish a 'locomotive powered by electric accumulators' under HS 860120 from other types of rolling stock?
HS code 860120 specifically covers railway or tramway locomotives that derive their primary motive power from onboard electric accumulators (batteries). This distinguishes them from locomotives powered by external electric current (HS 860110) or by other means like diesel engines (HS 8602). Key classification criteria include the type of power source and its primary function as a locomotive for hauling or pushing railway or tramway cars.
What documentation is typically required when importing goods classified under HS code 860120?
When importing railway or tramway locomotives powered by electric accumulators (HS 860120), standard import documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is crucial for claiming preferential duty rates under trade agreements. Depending on the importing country's regulations, specific safety certifications or technical compliance documents may also be necessary. Customs brokers should verify these requirements with the importing country's customs authority.
Do trade agreements like the USMCA or EU trade deals offer preferential duty rates for HS code 860120?
Yes, trade agreements can significantly impact duty rates for HS code 860120. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods classified under HS 860120 may benefit from a 0% duty rate when imported into the US, Canada, or Mexico. Similarly, the EU has numerous trade agreements that could provide preferential treatment for these locomotives. Importers and customs brokers must consult the specific provisions of relevant trade agreements and the official tariff databases (e.g., EU TARIC, UK Trade Tariff) to confirm eligibility and applicable rates for goods originating from partner countries.