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87046000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOFMotor vehicles for the transport of goods

Other with only electric motor for propulsion

Standard EU duty
10%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
67 docs
C057C079C082Y054Y120Y121+61
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty10%R1832/21
Preferences
AD 0%AL 0%BA 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%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
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

ROgold5/005168

Three-wheeled electric cargo vehicles

metalGRI 1GRI 6
DEgold509/24-1

Electric golf cart, unassembled

titaniumGRI 1GRI 6
SEgold24-12415

Four-wheeled electric utility vehicle

metalGRI 1GRI 6
ROgold5/004916

Three-wheeled electric cargo vehicle

metalGRI 1GRI 6
DEgold222/25-1

Electric battery-powered wheelbarrow

steelGRI 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.

Hydrogen fuel cell trucks CN 8704 60

CN code 8704 60 covers trucks powered by hydrogen fuel cells (FCEV). These vehicles generate electricity from hydrogen-oxygen reaction, emitting only water. This segment develops as a BEV alternative for long-haul, offering 400-800 km range and 10-15 minute refuelling. Manufacturers include Hyundai (XCIENT Fuel Cell), Nikola (Tre FCEV), Toyota, and Daimler Truck. Vehicles feature 700-bar hydrogen tanks and PEM fuel cells. Type-approval under Regulation (EU) 2018/858, hydrogen safety per UNECE Regulation No 134, electrical safety per No 100. Regulation (EU) 2019/1242 treats FCEV as zero-emission with favourable CO2 fleet multiplier.

Import and regulatory requirements

Importing FCEV trucks (CN 8704 60) is subject to duty and VAT. No excise. Rates in TARIC/ISZTAR4. EU type-approval covering fuel cell and 700-bar tanks required. Tank certification per Regulation No 134 and ISO standards. ADR applies to vehicles with full hydrogen tanks. Hydrogen infrastructure developing along TEN-T under AFIR but limited in Poland in 2026. Support from EU funds (Clean Hydrogen Partnership) and national programmes.

Hydrogen truck outlook

FCEV trucks (CN 8704 60) represent promising zero-emission technology for long-haul heavy transport where BEV range and charging time limitations may be barriers. Advantages include long range, short refuelling, and temperature-independent performance. Challenges: higher purchase cost than BEV, green hydrogen production cost, limited infrastructure. European hydrogen corridor initiatives support deployment. Long-term, hydrogen trucks may coexist with BEV – FCEV for long-haul, BEV for urban distribution.

Frequently asked questions

What is the range of a hydrogen truck?
FCEV truck range is typically 400-800 km per fill depending on tank capacity and conditions. Hyundai XCIENT Fuel Cell offers approximately 400 km, newer models target 800 km. Refuelling takes 10-15 minutes. Range is stable regardless of temperature, an advantage over BEV in winter conditions.
Is a hydrogen truck subject to excise?
No, trucks (CN 8704) are not subject to excise in Poland regardless of powertrain. Hydrogen FCEV trucks are exempt just like diesel or electric trucks. Only customs duty (TARIC/ISZTAR4 rate) and VAT are charged on import.
What is the availability of hydrogen stations for trucks in Poland?
In 2026, hydrogen station availability for trucks in Poland is limited and under development. AFIR requires Member States to build hydrogen stations every 200 km along TEN-T by 2030. Planned investments cover major transport corridors. Truck stations require 350-bar (some 700-bar) dispensing capability with flow rates enabling rapid refuelling.