CN code 870790 covers bodies (including cabs) intended for motor vehicles other than passenger cars. In practice, this applies to bodies for trucks, buses, special purpose vehicles, and other commercial vehicles. The classification includes both complete bodies ready for mounting on a chassis and driver cabs supplied separately. For trucks, the main imports are day cabs and sleeper cabs, as well as cargo boxes and specialist superstructures. Bus bodies include double-decker, articulated, and low-floor designs. This import category is significant for commercial vehicle manufacturers who assemble vehicles from components sourced from various suppliers. Duty rates for this code should be verified in the current TARIC or ISZTAR database, as they depend on the detailed subclassification at the 8-digit or 10-digit level.

Importing bodies classified under CN code 870790 requires a standard customs declaration specifying the exact description of goods, customs value, and country of origin. Bodies for commercial vehicles are subject to compliance checks with EU safety standards. Driver cabs must meet UNECE regulation requirements for structural strength against collision and vehicle rollover. Specialist superstructures such as tankers, refrigerated units, and swap bodies may require additional certificates depending on their purpose. Importers using EU preferential trade agreements with third countries may apply reduced duty rates upon presenting a certificate of origin. The inward processing procedure is commonly used by vehicle manufacturers importing bodies for assembly of complete vehicles destined for export, allowing temporary suspension of customs duties and VAT.

The commercial vehicle body market is undergoing transformation driven by transport electrification. Manufacturers are designing new body platforms adapted to electric drivetrains, incorporating battery placement and thermal management systems. Driver cabs in modern trucks offer increasingly higher comfort and advanced safety systems, including autonomous emergency braking and lane-keeping assistance. In the bus segment, demand is growing for low-floor and articulated bodies adapted for hydrogen propulsion. Imports from Asia represent a significant share of the European market, particularly in the electric bus segment. European manufacturers focus on premium bodies and solutions tailored to specific customer requirements. End-of-life vehicle recycling of commercial bodies is regulated by EU Directive 2000/53/EC, with increasing emphasis on circular economy principles and material recovery rates.