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Not true. The EU publishes Directives and Regulations. What you say about Directives is correct but an EU Regulation is automatically law in every Member State.
The EU rate of customs duty on DMUs and EMUs is 1.7%. It is the same rate for most rolling stock parts (although axles and wheels attract a rate of 2.7%). So, assuming that post-Brexit we mirror the EU tariff (not a certainty of course) then importing finished vehicles or parts for assembly from...
Yes, public transport is zero-rated under Schedule 8 Group 8 Item 4(a) of the VAT Act 1994. You are confusing excise duty (which is lower on "red" diesel than on on-road diesel) with VAT. VAT on costs is reclaimable by a business if it relates to a standard-rated, zero-rated or reduced-rated...
The excise duty rate you quote is correct for "red" (off-road) diesel, but the supply of public transport is not VAT exempt, it is zero-rated. This means (as Ediswan has posted) that a TOC can claim back the VAT incurred on its costs. If it were VAT exempt the TOC could not claim back the VAT.