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87049000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor vehicles for the transport of goods

Other

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%—R2658/87
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%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
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

NLgold024-0095

4-wheel electric utility vehicle for goods transport

aluminiumGRI 1GRI 6
CZgold00-04/01

Off-road dump truck with gasoline engine

metalGRI 1GRI 6
ROgold5/005168

Three-wheeled electric cargo vehicles

metalGRI 1GRI 6
DEgold908/24-1

Incomplete truck chassis with cab (carrier vehicle)

metalGRI 1GRI 2aGRI 3cGRI 6
PLgold5-000366

Used diesel truck chassis with cab

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.

Other goods transport vehicles CN 8704 90

CN code 8704 90 classifies goods transport vehicles with powertrains not covered by other subheadings of CN 8704. This includes vehicles with alternative drives such as LPG-only engines, non-diesel-electric hybrids (e.g., petrol-electric trucks), biofuel vehicles, and other atypical configurations. This is a residual code. Vehicles must hold EU type-approval and meet emission standards appropriate to the powertrain. As trucks, they are not subject to excise in Poland.

Tariff classification and customs

Correct classification under CN 8704 90 requires powertrain analysis confirming the vehicle does not fit more specific subheadings. Rates in TARIC/ISZTAR4. No excise. VAT on customs value plus duty. EU type-approval or individual approval required. BTI recommended for classification uncertainties. Powertrain technical documentation required at customs clearance.

Future of alternative truck powertrains

The alternative powertrain truck segment (CN 8704 90) includes niche technologies. Biofuel, e-fuel, or synthetic fuel vehicles may complement electrification. Regulation (EU) 2019/1242 requires significant CO2 reductions for all powertrains. Precise powertrain documentation is critical for tariff and tax purposes.

Frequently asked questions

What vehicles are classified under CN 8704 90?
CN 8704 90 is residual and covers trucks with powertrains not in subheadings CN 8704 21-52 and 8704 60. These may include LPG-only vehicles, petrol-electric hybrids, biofuel, and e-fuel vehicles. Classification depends on technical specification.
Is a truck under CN 8704 90 subject to excise?
No, trucks (CN 8704) are not subject to excise in Poland regardless of subheading or powertrain. Excise applies only to passenger cars (CN 8703). Only customs duty and VAT are charged on truck imports.
How to obtain correct tariff classification for an atypical truck?
For trucks with atypical powertrains, applying for a Binding Tariff Information (BTI) from the competent customs chamber is recommended. Detailed powertrain technical documentation is required. BTI provides legal certainty for three years and is binding on EU customs authorities.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.