CN code 8703 32 covers passenger cars with compression-ignition engines (diesel) with cylinder capacity exceeding 1500 cc but not exceeding 2500 cc. This segment includes Europe's most popular diesel cars – from compacts (Volkswagen Golf 2.0 TDI, Skoda Octavia 2.0 TDI) through mid-size (BMW 3 Series 2.0d, Mercedes C220d) to SUVs (Volvo XC60 D4, Hyundai Tucson 2.0 CRDi). Engines of 1.6-2.0 litres (most commonly close to 2000 cc) offer 115 to 200 HP with low fuel consumption. The critical tax threshold is at 2000 cc cylinder capacity, above which excise rises from 3.1% to 18.6%. Vehicles must meet Euro 6e/Euro 7 emission standards and hold EU type-approval.

Importing diesel passenger cars of 1500-2500 cc (CN 8703 32) is subject to differentiated excise rates depending on exact cylinder capacity. Vehicles with engines up to 2000 cc (e.g., 1968 cc in many 2.0 TDI models) carry 3.1%, while vehicles over 2000 cc (e.g., 2143 cc in Mercedes 2.1 CDI models) carry 18.6%. The difference is enormous and can amount to several thousand euros. The customs duty rate from third countries should be verified in TARIC/ISZTAR4. VAT is charged on the sum of customs value, duty, and excise. For intra-EU diesel car acquisitions from Germany, France, or the Netherlands, the same excise rate applies. The importer has 14 days to submit an excise declaration from the acquisition date. Customs authorities may adjust the vehicle value to market level. Before purchasing a vehicle abroad, careful verification of exact engine cylinder capacity in technical documentation is recommended.

The diesel car segment of 1500-2500 cc (CN 8703 32) remains significant on the European market, though its share is steadily declining in favour of hybrid and electric powertrains. Cars with 2.0 TDI/CDI/BlueHDi engines continue to be a popular choice among high-mileage drivers due to lower fuel consumption compared to petrol engines. Euro 6e/Euro 7 standards require advanced exhaust treatment (DPF+SCR+EGR+DOC), increasing production and servicing costs. Low-emission zone introduction in Paris, London, Berlin, and many other cities restricts diesel vehicle access to centres, affecting residual values. Regulation (EU) 2023/851 on zero CO2 emissions from 2035 means the gradual phase-out of diesel engines. When importing used vehicles, verifying the emission standard and exhaust system condition is essential – Euro 4 and older vehicles may face registration restrictions in many EU countries.