HS 860310 Powered from an external source of electricity
Quick Answer: Self-propelled railway or tramway coaches, wagons and trucks imported under HS 860310 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at 5% ad valorem, with preferential rates available for certain trading partners. This code specifically covers self-propelled vehicles designed for use on railways or tramways that are powered by an external source of electricity, such as electric trams or self-propelled electric passenger coaches. Importers should be aware of potential variations in preferential duty rates and ensure accurate product descriptions for customs declarations. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8603100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8603100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8603100000 | 5% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8603.10?
Imports of Powered from an external source of electricity may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 860310 cover?
This subheading covers self-propelled railway or tramway coaches, wagons and trucks that are powered from an external source of electricity. According to the World Customs Organization's Harmonized System Nomenclature, this includes electric locomotives and electric railcars designed for passenger or freight transport. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key defining characteristic is the reliance on an external electrical supply for propulsion, distinguishing them from self-generating electric vehicles.
What falls outside HS 860310?
The following products are excluded from HS 860310: self-propelled railway or tramway vehicles powered by internal combustion engines (classified under 860390), electric railway or tramway rolling stock that is not self-propelled (e.g., trailers, classified under 860500), and electric vehicles not intended for use on railway or tramway tracks, such as electric road vehicles (classified under Chapter 87). Also excluded are electric signaling apparatus for railways or tramways, which fall under Chapter 860800.
What are common classification mistakes for HS 860310?
A common error is misclassifying hybrid vehicles that can operate on both external electricity and an internal power source. According to General Interpretative Rule 3(b) of the Harmonized System, if goods are classifiable under two or more headings, the heading which describes the essential character of the goods shall be taken. For HS 860310, the essential character must be derived from the external electrical power source. Another mistake is classifying non-self-propelled electric railcars, which are typically found under HS 860500.
How should importers classify products under HS 860310?
The correct procedure for classifying products under HS 860310 involves a thorough examination of the product's propulsion system and intended use. Importers and customs brokers must verify that the railway or tramway vehicle is self-propelled and exclusively relies on an external source of electricity for its motive power. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 860310?
A Siemens Vectron electric locomotive weighing 83,000 kg and declared at a customs value of $4,500,000 USD would attract a US duty of $225,000.00. This is calculated using the Most Favored Nation (MFN) rate of 5.00% ad valorem, applied to the declared value ($4,500,000 × 0.05 = $225,000.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 860310?
Several free trade agreements may reduce the applicable duty rate for HS 860310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty-free status for qualifying originating goods from Canada and Mexico. The EU's preferential trade agreements with certain countries may also offer reduced or free entry. Documentation required to claim preference typically includes a self-certified origin declaration for USMCA or an EUR.1 movement certificate for certain EU agreements, depending on the exporting country and the specific agreement's provisions.
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FAQ
What are the typical import duty rates for HS code 860310, 'Self-propelled railway or tramway coaches, not fitted with a device for locomotion on roads', specifically for those powered from an external source of electricity?
The Most Favored Nation (MFN) duty rate for HS code 860310 can vary significantly by country. For example, in the United States, the rate is 1.70% ad valorem. In the European Union, under the TARIC system, the rate is 0.00% ad valorem for most favored nations. The United Kingdom's Trade Tariff also lists a duty rate of 0.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How are preferential duty rates applied to HS code 860310 for imports from countries with trade agreements?
Many countries offer preferential duty rates for goods imported from countries with which they have Free Trade Agreements (FTAs) or other preferential trade arrangements. For HS code 860310, these rates can be as low as Free (0.00%) ad valorem. Examples of countries that may benefit from preferential rates include Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), among others, depending on the specific trade agreement in force with the importing country. To claim these preferential rates, importers must typically provide a Certificate of Origin or other proof of preferential status as required by the importing country's customs authority.
What are the key classification criteria for goods to be classified under HS code 860310, specifically for electrically powered units?
HS code 860310 covers self-propelled railway or tramway coaches that are not fitted with a device for locomotion on roads. The critical distinguishing factor for this specific subheading (860310) is that the vehicle is powered from an external source of electricity, such as overhead lines or a third rail. This differentiates it from other self-propelled coaches that might use internal combustion engines or batteries. The vehicle must be designed for use on railway or tramway tracks.
Can you provide an example of how import duty is calculated for HS code 860310?
Certainly. Let's assume a shipment of self-propelled electric tramway coaches (HS 860310) is imported into the United States. The MFN duty rate is 1.70% ad valorem. If the declared customs value of the shipment is $1,000,000 USD, the import duty would be calculated as follows: Duty = Customs Value × Duty Rate. Duty = $1,000,000 USD × 1.70% = $17,000 USD. Therefore, the total import duty payable would be $17,000 USD.
What documentation is typically required when importing goods under HS code 860310, especially for claiming preferential treatment?
Standard documentation for importing goods under HS code 860310 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. To claim preferential duty rates under a Free Trade Agreement (FTA), importers must provide a valid Certificate of Origin (COO) issued by the exporting country's competent authority or a declaration of origin completed by the exporter, meeting the specific requirements of the relevant trade agreement. The customs broker or importer should also be prepared to provide technical specifications or brochures that confirm the vehicle's self-propulsion and its reliance on external electricity sources for classification purposes.