8601 Rail locomotives powered from an external source of electricity or by electric accumulators
Rail locomotives powered from an external source of electricity or by electric accumulators:
Duty rate for goods from outside the EU
1.7% of the customs value
Valid since 1 January 1999
Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.
Import VAT, standard rate
- Netherlands: 21%
- Germany: 19%
- France: 20%
- Belgium: 21%
Standard rate. A reduced rate can apply to some goods.
Codes below this level
- 8601 10 00 Powered from an external source of electricity
- 8601 20 00 Powered by electric accumulators
Notes of the nomenclature
Section XVII: Notes
1. This section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like of heading 9506.
2. The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
(a) joints, washers and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);
(b) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) articles of Chapter 82 (tools);
(d) articles of heading 8306;
(e) machines or apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
(f) electrical machinery or equipment (Chapter 85);
(g) articles of Chapter 90;
(h) articles of Chapter 91;
(ij) arms (Chapter 93);
(k) luminaires and lighting fittings and parts thereof of heading 9405;
(l) brushes of a kind used as parts of vehicles (heading 9603).
3. References in Chapters 86 to 88 to ‘parts’ or ‘accessories’ do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4. For the purposes of this section:
(a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
(b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
5. Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
(a) in Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) in Chapter 87 if designed to travel over land or over both land and water;
(c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing stages or also able to travel over ice.
Section XVII: Additional notes
1. Subject to the provisions of additional note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are also to be classified therewith, if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.
2. The provisions of general rule 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to goods of headings 8608, 8805, 8905 and 8907 imported in split consignments.
Chapter 86: Notes
1. This chapter does not cover:
(a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810);
(b) railway or tramway track construction material of iron or steel of heading 7302; or
(c) electrical signalling, safety or traffic control equipment of heading 8530.
2. Heading 8607 applies, inter alia, to:
(a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) frames, underframes, bogies and bissel-bogies;
(c) axle-boxes; brake gear;
(d) buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) coachwork.
3. Subject to the provisions of note 1 above, heading 8608 applies, inter alia, to:
(a) assembled track, turntables, platform buffers, loading gauges;
(b) semaphores, mechanical signal discs, level-crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
Indicative only. The binding ruling comes from customs.
Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).
European Commission data, reused under Commission Decision 2011/833/EU.
Two questions about your own operation
How many of your articles sit in a pick location they empty less than once a month?
Part one: Laying out a warehouse does not start with the racking
After your last integration, how many systems hold a stock quantity for the same item? Name them.