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87035000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

Standard EU duty
10%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
68 docs
C057C079C082Y054Y120Y121+62
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty10%—R1821/16
Preferences
AD 0%AL 0%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 6.5%GSP+ 0%IL 0%JO 0%JP 1.3%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 1.2%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Used end-of-life diesel passenger car

metalGRI 1GRI 2aGRI 6
SEgold24-18570

Electric mobility scooter for elderly/disabled

aluminiumGRI 1GRI 6
ROgold4/004684

Three-wheeled electric vehicle

metalGRI 1GRI 6
PLgold5-000376

New mild hybrid passenger car (MHEV)

metalGRI 1GRI 6
PLgold5-000409

New mild hybrid diesel passenger car (MHEV)

metalGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Plug-in hybrid diesel cars CN 8703 50

CN code 8703 50 classifies passenger cars equipped with a compression-ignition engine (diesel) and an electric motor, with external charging capability (plug-in hybrid diesel). This segment is smaller than petrol plug-in hybrids (CN 8703 40) but includes models such as Mercedes GLE 350de, BMW X5 xDrive45d PHEV, and some Peugeot and Citroen models with diesel-electric hybrid powertrains. These vehicles combine diesel engine economy (low motorway fuel consumption) with zero-emission electric driving in cities. Batteries of 10-30 kWh provide electric range of 40-100 km. The diesel engine must meet Euro 6e/Euro 7, and the electrical system UNECE Regulation No 100. Type-approval covers both powertrains under Regulation (EU) 2018/858. CO2 is measured under WLTP accounting for hybrid mode.

Import procedures and taxation

Importing diesel plug-in hybrid cars (CN 8703 50) follows identical customs and tax procedures to other passenger cars. Duty rates are verified in TARIC/ISZTAR4. Excise depends on diesel engine cylinder capacity – 3.1% for up to 2000 cc, 18.6% for over 2000 cc. Vehicles with 1950 cc diesel engines (typical 2.0 diesel) carry the lower rate, while 3.0 diesel models carry the higher rate. VAT is calculated in cascade. The importer files an excise declaration before first registration. EU type-approval covering both diesel engine and electrical system is required. Batteries are subject to Regulation (EU) 2023/1542. Intra-EU acquisitions have a 14-day excise declaration deadline.

Market position of diesel plug-in hybrids

Diesel plug-in hybrid cars (CN 8703 50) occupy a niche market segment. Combining diesel and electric powertrains potentially offers the lowest fuel consumption among all hybrid types – diesel provides motorway efficiency while electric drive eliminates city emissions. However, technical complexity and service costs exceed petrol hybrids, limiting consumer appeal. Manufacturers are gradually withdrawing diesel plug-in hybrids, focusing on petrol hybrids and fully electric vehicles. Regulatorily, these vehicles are treated as low-emission (not zero-emission) and follow the same rules as petrol plug-in hybrids for low-emission zones and tax preferences. When importing, attention should be paid to the diesel exhaust treatment system (DPF, SCR) and traction battery condition.

Frequently asked questions

What is the difference between CN 8703 40 and CN 8703 50?
CN 8703 40 classifies plug-in hybrid cars with spark-ignition (petrol) engines, while CN 8703 50 covers those with compression-ignition (diesel) engines. In both cases the vehicle must have external charging capability (plug-in). The excise rate in Poland depends on combustion engine cylinder capacity, regardless of ignition type.
Is a diesel plug-in hybrid more economical than a petrol one?
In extra-urban driving (highways), diesel plug-in hybrids offer lower fuel consumption due to higher diesel engine efficiency. In cities, both hybrids operate in electric mode with minimal difference. Total cost of ownership (TCO) for diesel hybrids may be higher due to costlier diesel engine and exhaust treatment servicing. The choice depends on the user's driving profile.
What requirements apply to PHEV batteries?
Traction batteries in plug-in hybrid cars are subject to Regulation (EU) 2023/1542 on batteries, covering carbon footprint declaration, minimum recycled material content, and battery passport requirements. Battery safety is regulated by UNECE Regulation No 100. Manufacturer warranty on traction batteries typically covers 8 years or 160,000 km. Battery condition significantly affects vehicle residual value.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.