This is a carefully scaled and highly detailed 1/160 scale model of an ISO tanktainer used to carry bulk liquids.
Tanktainers like these were used throughout Europe and the United States to transport chemicals and foodstuffs by rail, road and boat.
The scale side-frame detail looks incredible and the tank would look great loaded on a European container car, single-stacked in the well of a US stack-car/flat car or perhaps just in the yard or on the back of a truck somewhere on the layout.
You can see a prototype picture here: https://www.meeberg.com/used-products/stock/mebu-107265-4/?1=1&purpose=ISO_Tanks&capacity=5000-35000
If you purchase smoothest high-detail plastic and carry out some careful finishing between the tank ribs you should be able to achieve an almost layerless finish on the tank itself.
I've put together some assembly instructions that you can read here: http://nscalenotes.com/8x8-iso-tanktainer-type-one/