China Updates Railway Locomotive HS Codes Export Tax Rebates

This article provides a detailed analysis of various HS codes for locomotives and their corresponding export tax rebate rates, including types such as electric and diesel locomotives. The information helps businesses enhance their market understanding, optimize goods trading processes, and refine export strategies to improve competitiveness and economic benefits.

In modern freight transportation, railway locomotives serve as crucial transport vehicles, with their associated Harmonized System (HS) codes and export rebate policies drawing significant attention. Understanding these classifications can help businesses optimize their trade processes and capitalize on market opportunities.

This guide provides a detailed breakdown of HS codes and export rebate rates for various types of railway locomotives, from computer-controlled electric models to diesel-electric hybrids, along with relevant regulatory information.

Railway Locomotive HS Codes Classification

1. Electric-Powered Railway Locomotives

Computer-controlled DC electric locomotives :
HS Code: 8601101100
Unit: per unit/kg
Export rebate rate: 13%
Other DC electric locomotives :
HS Code: 8601101900
Unit: per unit/kg
Export rebate rate: 13%
AC electric locomotives :
HS Code: 8601102000
Unit: per unit/kg
Export rebate rate: 13%
Other externally powered electric locomotives :
HS Code: 8601109000
Unit: per unit/kg
Export rebate rate: 13%
Battery-powered electric locomotives :
HS Code: 8601200000
Unit: per unit/kg
Export rebate rate: 13%

2. Diesel-Electric Railway Locomotives

Computer-controlled diesel-electric locomotives :
HS Code: 8602101000
Unit: per unit/kg
Export rebate rate: 13%
Other diesel-electric locomotives :
HS Code: 8602109000
Unit: per unit/kg
Export rebate rate: 13%

3. Other Types of Locomotives

Other railway locomotives and tenders :
HS Code: 8602900000
Unit: per unit/kg
Export rebate rate: 13%

4. Auxiliary Vehicles

Electrically powered railcars for passengers or freight :
HS Code: 8603100000
Unit: per unit/kg
Export rebate rate: 13%
Other self-propelled railway passenger/freight cars :
HS Code: 8603900000
Unit: per unit/kg
Export rebate rate: 13%

5. Inspection and Maintenance Vehicles

Tunnel clearance inspection vehicles :
HS Code: 8604001100
Unit: per unit/kg
Export rebate rate: 13%
Rail grinding trains :
HS Code: 8604001200
Unit: per unit/kg
Export rebate rate: 13%
Other railway inspection vehicles :
HS Code: 8604001900
Unit: per unit/kg
Export rebate rate: 13%
Overhead line equipment installation vehicles :
HS Code: 8604009100
Unit: per unit/kg
Export rebate rate: 13%
Other railway maintenance vehicles :
HS Code: 8604009900
Unit: per unit/kg
Export rebate rate: 13%

6. Non-Powered Vehicles

Railway passenger coaches (non-powered) :
HS Code: 8605001000
Unit: per unit/kg
Export rebate rate: 13%
Tramway passenger/luggage cars (non-powered) :
HS Code: 8605009000
Unit: per unit/kg
Export rebate rate: 13%

7. Tank Wagons and Others

Railway tank wagons (non-powered) :
HS Code: 8606100000
Unit: per unit/kg
Export rebate rate: 13%
Railway dump wagons (non-powered) :
HS Code: 8606300000
Unit: per unit/kg
Export rebate rate: 13%
Railway covered/closed wagons (non-powered) :
HS Code: 8606910000
Unit: per unit/kg
Export rebate rate: 13%

Key Takeaways

This comprehensive classification of railway locomotives and their corresponding HS codes reveals that electric and diesel-electric locomotives maintain significant market positions. Businesses can leverage this information to enhance trade planning and operational efficiency, potentially increasing economic benefits. Staying informed about relevant policy developments enables companies to dynamically adjust their export strategies and maintain competitive advantages in the global marketplace.