87059000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
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Classification of special purpose vehicles CN 870590
CN code 870590 covers special purpose motor vehicles not classified under other subheadings of heading 8705. This includes concrete mixer trucks, street cleaning vehicles, breakdown lorries, mobile diagnostic stations, geophysical survey vehicles, and other vehicles built on motor vehicle chassis but designed for purposes other than transporting persons or goods. Tariff classification requires careful analysis of the vehicle's primary function – the determining factor is its intended purpose rather than the mere fact of being mounted on a truck chassis. Importers should prepare technical documentation confirming the vehicle's special application. Duty rates must be verified in the TARIC or ISZTAR database, as they depend on the detailed classification at the 8- or 10-digit TARIC code level. Special purpose vehicles are also subject to EU type-approval requirements under Regulation 2018/858 when intended for road use.
Import requirements for special purpose vehicles
Importing special purpose vehicles under CN code 870590 into the European Union requires compliance with several regulatory requirements. These vehicles must hold EU type approval or a certificate of conformity, unless imported as non-road machinery. Vehicles intended for public road use must meet the Euro emission standards applicable in 2026. UNECE safety regulations must also be satisfied, including requirements for braking, lighting, and visibility. The customs declaration requires an accurate customs value covering the purchase price, international transport costs, and insurance. Special purpose vehicles may qualify for reduced duty rates under preferential trade agreements, provided the appropriate certificate of origin is presented. The classification must clearly distinguish these vehicles from standard cargo vehicles to avoid misclassification and potential duty reassessment by customs authorities.
Industrial applications and special vehicle market
Special purpose vehicles classified under CN code 870590 serve numerous economic sectors. The construction industry uses concrete mixers, concrete pumps, and vehicles with self-propelled cranes. Municipal services rely on street sweepers, water sprinklers, and snow removal vehicles. The energy sector employs mobile laboratories, power line inspection vehicles, and lighting towers on automotive chassis. The European special vehicle market shows steady growth, driven by infrastructure modernization and tightening environmental standards. Manufacturers increasingly offer electric or hybrid versions, which affects tariff classification and potential tax incentives. When importing used special purpose vehicles, it is important to verify the year of manufacture and compliance with current emission standards, as older vehicles may not meet the registration requirements applicable in 2026. Custom-built vehicles require individual type approval.
Frequently asked questions
Are special purpose vehicles under CN 870590 subject to excise duty?
In most EU member states, excise duty applies to passenger cars rather than special purpose vehicles. Vehicles classified under CN 870590 are generally exempt from excise duty because they are not designed for passenger transport. However, the classification in registration documents is decisive. If a special purpose vehicle is reclassified as a passenger car by national authorities, excise duty may apply. It is advisable to obtain a Binding Tariff Information (BTI) ruling before import to confirm the correct classification and applicable duties.
What documents are needed to import a special purpose vehicle from outside the EU?
Importing a special purpose vehicle requires a commercial invoice with a detailed technical description, transport documents (CMR, bill of lading), a certificate of origin if claiming preferential duty rates, technical documentation confirming the vehicle's purpose, and potentially a type-approval certificate. The customs declaration must include the vehicle's weight, engine capacity, year of manufacture, and VIN number. Additional certificates may be required depending on the specific application, such as ADR certification for hazardous material handling vehicles.
How to distinguish a special vehicle CN 870590 from a cargo vehicle CN 8704?
The key classification criterion is the vehicle's primary purpose. A cargo vehicle (CN 8704) is mainly designed for transporting goods, while a special purpose vehicle (CN 8705) is engineered to perform a specific function other than transport. If the vehicle has specialized equipment permanently mounted on the chassis and its main task is performing technical operations, it is classified as a special purpose vehicle. Disputes are resolved by analyzing the vehicle's construction and the proportion of cargo space to specialized equipment.
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