VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

Chapter 87 of the Combined Nomenclature covers non-rail vehicles and their parts and accessories. It is one of the most important chapters of the customs tariff in terms of the value of automotive trade. The chapter includes: agricultural and road tractors (8701), passenger cars and other vehicles for the transport of persons (8703), vehicles for the transport of goods (8704), special-purpose vehicles, including fire engines, cranes and concrete mixers (8705), chassis fitted with engines (8706), bodies (8707), parts and accessories for vehicles (8708), electric vehicles not designed for use on roads (8709), tanks and other armoured fighting vehicles (8710), motorcycles and mopeds (8711), bicycles (8712), invalid carriages (8713), parts for bicycles and invalid carriages (8714), and baby carriages (8715). The import of passenger cars into Poland and the EU is subject not only to customs duty but also to excise duty, the rate of which depends on engine capacity and CO2 emissions. For passenger cars with engines exceeding 2000 cm3, excise duty in Poland amounts to 18.6% of the value, while for smaller engines it is 3.1%. Electric vehicles benefit from preferential excise rates. The import of cars also requires a type-approval certificate and compliance with Euro emission standards.

Customs duty rates on vehicles under Chapter 87 range from 0% to 22%. Passenger cars (8703) are subject to a 6.5% duty, which is one of the key rates in EU trade. Lorries and trucks (8704) carry rates of 6.5-22%, with the highest rates applying to vehicles with a mass not exceeding 5 tonnes. Tractors are subject to rates of 0-7%. Parts and accessories for vehicles (8708) are subject to duties of 2.5-4.5%. Motorcycles carry rates of 6-8%. Bicycles are subject to duties of 14-15%. In addition to customs duty, the import of passenger cars into Poland is subject to excise duty of 3.1% or 18.6% depending on engine capacity.

When classifying vehicles under Chapter 87, the key distinction is between passenger vehicles (8703) and goods vehicles (8704), as they carry different customs duty and tax rates. Pick-up type vehicles may be classified under either heading depending on their construction. The type of propulsion (combustion engine, electric, hybrid) affects the CN subheading and excise duty rate. New and used vehicles are classified under the same headings, but import regulations may differ. Vehicle parts are classified under 8708 unless they constitute articles of general use.