CN code 8702 10 covers buses and coaches equipped with compression-ignition engines (diesel), designed for the transport of ten or more persons including the driver. This category encompasses city buses, intercity buses, tourist coaches, and minibuses. These vehicles form the foundation of public collective transport in Europe. Modern diesel buses are fitted with engines meeting Euro VI emission standards under Regulation (EC) No 595/2009, with exhaust after-treatment systems including SCR, DPF, and EGR. Type-approval is carried out under Regulation (EU) 2018/858 for vehicles of category M2 (up to 5 tonnes) and M3 (over 5 tonnes). Bus construction is governed by UNECE Regulation No 107 on the construction of buses and coaches, specifying requirements for emergency exits, spaces for disabled passengers, body structure strength, and fire resistance of materials. From 2026, new buses must meet enhanced safety requirements under Regulation (EU) 2019/2144.

Importing diesel buses (CN 8702 10) from non-EU countries requires completion of full customs procedures. The importer submits a customs declaration with documentation including a commercial invoice, transport document, customs value declaration, and certificate of origin. Duty rates depend on the country of origin and should be verified in the TARIC or ISZTAR4 system. Buses as M2/M3 category vehicles are not subject to excise duty in Poland – excise applies only to passenger cars (CN 8703). VAT is charged on the customs value plus duty. Vehicles imported from third countries must obtain EU type-approval or individual vehicle approval. For buses intended for regular passenger transport, additional approval under UNECE Regulation No 107 is required. Bus registration in Poland requires presentation of customs clearance document, type-approval, third-party and passenger liability insurance, technical inspection, and a passenger transport licence issued by the relevant district or regional authority.

The European diesel bus market (CN 8702 10) is undergoing transformation driven by public transport decarbonisation policy. The Clean Vehicles Directive (2019/1161) obliges public entities to ensure a specified share of zero-emission or low-emission vehicles in public procurement of buses. Nevertheless, diesel buses continue to form a significant part of the fleet, particularly on intercity and tourist routes where range and charging infrastructure pose limitations for electric vehicles. Major European manufacturers include Mercedes-Benz (Citaro), MAN (Lion's City), Scania (Citywide), Volvo (7000/8000/9000 series), Iveco (Crossway), Solaris, and VDL. CO2 emission standards for heavy-duty vehicles (Regulation (EU) 2019/1242) also cover urban buses, with a target of 100% CO2 reduction for new urban buses by 2035. For tariff classification of buses, it is important to distinguish them from passenger cars (CN 8703) – the decisive factors are the number of seats and the intended use for collective transport.