A freight handling apparatus for carriage of liquid, solid and/or bulk goods, the apparatus comprising a frame having a coupling mechanism for coupling to a motor vehicle, a container-carrying deck, a wheel suspension, an outer body in the form of a rectangular freight container, the inner space of the outer body being divided in horizontal direction by a plate to accommodate in a lower freight compartment a reusable tank having necessary control and measurement equipment, filling and drain fittings, characterized in that the container-carrying deck is multilayered as being lowered together with the frame in the places where it is technically feasible to as low as possible level that allows transportation by public roads, wherein the tank is rigid and symmetrical with respect to the longitudinal vertical plane and comprises one compartment or multiple compartments divided by transverse partitions, wherein the bottom of the tank in the longitudinal direction repeats the contour of the container-carrying deck, while the top thereof in the longitudinal direction is even and has at least one access hatch for inspection and maintenance of the tank, wherein the plate above the lower freight compartment comprises at least one closable service aperture for access to respective access hatch, wherein the width of the tank is at least 1.5 times the height of the tank, and the center of gravity of the tank, upon having been fixed on the frame, is displaced with respect to its vertical plane passing through the longitudinal axis by no more than 20 cm.