CN code 8702 90 classifies buses and coaches with powertrains not covered by other subheadings of CN heading 8702, designed for transporting ten or more persons including the driver. This includes hydrogen fuel cell buses (FCEV – Fuel Cell Electric Vehicle), buses with other alternative powertrains, and vehicles whose powertrain configuration does not match specific subheadings 8702 10 to 8702 40. In 2026, hydrogen buses are gaining particular importance, offering zero tailpipe emissions, range up to 400 km, and refuelling times of approximately 10 minutes, making them attractive for longer routes. Buses in this category must meet type-approval requirements under Regulation (EU) 2018/858, and hydrogen vehicles are additionally subject to UNECE Regulation No 134 on hydrogen-powered vehicle safety. Body construction is governed by Regulation No 107.

Importing buses classified under CN 8702 90 from third countries requires standard customs procedures with full commercial and transport documentation. Duty rates depend on the country of origin and should be checked in TARIC/ISZTAR4. Buses are not subject to excise duty. VAT is charged on the customs value plus duty. The vehicle must hold EU type-approval. For hydrogen buses, certification of hydrogen tanks (pressure up to 700 bar) and fuel cell systems under Regulation No 134 is required. Hydrogen refuelling infrastructure is being expanded under AFIR regulation requirements, though availability in Poland remains limited in 2026. For intra-EU acquisition of a bus from another EU country, a simplified procedure applies. The customs value for non-EU imports includes the transaction price, transport, and insurance costs. Customs authorities may require detailed technical documentation confirming the powertrain type for correct tariff classification.

Hydrogen fuel cell buses classified under CN 8702 90 represent a promising zero-emission technology for public transport, particularly for routes requiring long range and short refuelling times. Manufacturers such as Toyota/Caetano (H2.City Gold), Solaris (Urbino Hydrogen), Van Hool (A330 FC), and Wrightbus (Streetdeck FCEV) offer models capable of full operation on city and suburban routes. Hydrogen buses use green hydrogen produced by water electrolysis using renewable energy, achieving zero carbon footprint on a life-cycle basis. Challenges remain in higher purchase costs compared to BEV electric buses, hydrogen production costs, and limited refuelling infrastructure. Under the Clean Vehicles Directive, hydrogen buses qualify as zero-emission vehicles. Support programmes for hydrogen buses are available from EU funds, including the Clean Hydrogen Partnership programme and National Recovery Plans.