CN code 8701 24 covers road tractors equipped with electric motors that are not classified under subheading 8701 23. This category includes electric-powered vehicles designed to tow trailers (not semi-trailers), as well as electric road tractors with specific technical parameters distinguished in the Combined Nomenclature. These vehicles find application in distribution transport, urban logistics, and port operations, where zero exhaust emissions and low noise levels constitute significant operational advantages. Electric road tractors in this category are equipped with electric motors rated from 150 to 500 kW, powered by lithium-ion or lithium iron phosphate (LFP) battery packs. Type-approval is carried out under Regulation (EU) 2018/858, and electrical safety must comply with UNECE Regulation No 100. In 2026, charging standards are gaining importance – vehicles may use CCS Combo 2 connectors or the MCS system for high-power charging.

Importing electric road tractors (CN 8701 24) from non-EU countries requires standard customs procedures including submission of a declaration in the AIS/IMPORT system, presentation of commercial and transport documents, and payment of customs duties and taxes. Current duty rates should be checked in the TARIC or ISZTAR4 system, as they may vary by country of origin. These vehicles are not subject to excise duty as road tractors. VAT is charged on the customs value plus duty. The vehicle must obtain EU type-approval or individual vehicle approval issued by the Transport Technical Supervision authority. A technical inspection confirming the condition of the electrical system, braking system, and lighting is required. The battery pack is subject to Regulation (EU) 2023/1542 on batteries, including requirements for battery passport and carbon footprint declaration. During maritime transport, lithium-ion batteries are classified as Class 9 dangerous goods under the IMDG Code.

Electric road tractors classified under CN 8701 24 find growing application in last-mile logistics, urban distribution, and terminal operations. Zero exhaust emissions enable their operation in Low Emission Zones (LEZ) and Zero Emission Zones (ZEZ) being introduced in many European cities. Lower noise levels allow night-time deliveries, increasing logistics efficiency. The AFIR regulation obliges EU Member States to ensure adequate heavy vehicle charging infrastructure along the TEN-T network. In Poland, the charging station development programme covers transport corridors and logistics centres. When calculating the total cost of ownership (TCO) of electric road tractors, lower energy costs compared to diesel fuel, reduced maintenance needs, and potential revenue from zero-emission certificates should be considered. The residual value of these vehicles depends significantly on battery condition, which is an important factor in leasing decisions.