HS 860610 Tank wagons and the like
Quick Answer: Tank wagons and the like imported under HS 860610 enter the UK at 0.00%, the EU at 1.70%, and the US at 14% (with preferential rates for certain countries, including Free). This classification covers railway or tramway tank wagons and similar specialized rolling stock designed for the transport of bulk liquids, gases, or other specific materials. Importers should be aware of potential variations in preferential duty rates, particularly in the US market, which can significantly impact landed costs. According to CustomTariffs data, understanding these specific rates is crucial for accurate customs declarations and cost-effective trade operations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8606100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8606100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8606100000 | 14% | 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 8606.10?
Imports of Tank wagons and the like 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 860610 cover?
This subheading covers tank wagons and similar railway or tramway rolling stock designed for the transport of bulk liquids, gases, or other materials that require containment. According to the World Customs Organization's Harmonized System Nomenclature, this includes specialized wagons with tanks or containers built into their structure. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are distinct from general freight wagons, focusing on the carriage of specific, often hazardous, commodities.
What falls outside HS 860610?
The following products are excluded from HS 860610: general-purpose freight wagons, such as flat cars or boxcars, which are not specifically designed for the containment of liquids or gases. Also excluded are railway maintenance vehicles, locomotives, and passenger carriages, even if they possess some form of internal storage. For instance, a railway wagon used solely for transporting loose aggregates would typically fall under a different subheading within heading 8606, not the specialized tank wagon category.
What are common classification mistakes for HS 860610?
A common error is misclassifying specialized wagons that, while carrying bulk materials, do not possess integrated tank structures. For example, wagons designed to carry bulk solids in open-top containers might be mistakenly classified here. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the wagon's primary design is for the containment of liquids or gases, not simply for bulk material transport.
How should importers classify products under HS 860610?
The correct procedure for classifying products under HS 860610 involves a thorough examination of the rolling stock's design and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the wagon has an integrated tank or container specifically for liquids or gases, and its absence of features for general freight. Reviewing product specifications and manufacturer documentation is crucial for accurate classification.
How is the duty calculated for products under HS 860610?
A specific example: a 60-tonne capacity liquefied petroleum gas (LPG) tank wagon, declared at a customs value of $150,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem from the USITC Harmonized Tariff Schedule, the duty would be $5,250 USD (3.5% × $150,000). This calculation is based on the declared value of the imported tank wagon, as per the HTS provisions for heading 8606.
Which trade agreements reduce duties for HS 860610?
Several free trade agreements may reduce the applicable duty rate for HS 860610, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Australia and Japan. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 860610 (Tank wagons and the like)?
The Most Favored Nation (MFN) duty rate for HS code 860610 can vary. For example, the U.S. tariff rate is 1.70% ad valorem. However, preferential rates may apply under various trade agreements. For instance, imports from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) might be eligible for duty-free entry (0.00% or Free). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the country of origin and applicable trade agreements.
How is the duty for HS code 860610 calculated? Can you provide an example?
The duty for HS code 860610 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 1.70% and a tank wagon is valued at $100,000, the import duty would be calculated as: $100,000 (Value) × 1.70% (Duty Rate) = $1,700. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What are the classification criteria for goods to be classified under HS 860610?
HS code 860610 covers 'Tank wagons and the like' specifically designed for the transport of bulk liquids, gases, or solids by rail. This includes tank cars, tank wagons, and similar railway rolling stock equipped with tanks or containers for carrying such substances. The key criterion is the specialized construction for carrying bulk materials in a contained manner, distinguishing them from general-purpose wagons.
What documentation is typically required for importing goods under HS code 860610?
When importing tank wagons and the like under HS code 860610, standard import documentation is required, which may include a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country and the nature of the goods, additional documentation such as technical specifications, safety certifications, or permits related to the transport of specific substances may be necessary. Importers should consult the customs authority of the destination country for a comprehensive list.
Which major trade agreements commonly provide preferential duty rates for HS code 860610?
Several trade agreements can offer preferential duty rates for HS code 860610. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may provide preferential rates for goods originating from Canada and Mexico. The EU's Common External Tariff (TARIC) system incorporates rates from various EU trade agreements with countries worldwide. Similarly, the UK's tariff system includes preferential rates under its trade deals. It is essential to consult the specific tariff database (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) and verify the origin of the goods to determine eligibility for reduced or zero duties under agreements such as those with Chile (CL), South Korea (KR), or other Free Trade Agreements (FTAs).