CN code 8703 40 covers passenger cars equipped with a spark-ignition engine (petrol) and an electric motor, with the ability to charge the battery from an external energy source (plug-in hybrid – PHEV). This segment is growing dynamically, offering models such as BMW 330e, Mercedes C300e, Volkswagen Golf GTE, Toyota RAV4 Plug-in, Volvo XC60 Recharge, and Hyundai Tucson PHEV. These vehicles combine advantages of both powertrains – the electric motor provides zero-emission urban driving (typical range 50-100 km), while the petrol engine ensures unlimited range for long-distance travel. Batteries of 10-25 kWh are charged from standard outlets or AC/DC charging stations. Type-approval follows Regulation (EU) 2018/858, with CO2 measurement accounting for hybrid mode (WLTP with weighted fuel and electricity consumption). Vehicles must meet Euro 6e/Euro 7 for the combustion engine and UNECE Regulation No 100 for the electrical system.

Importing plug-in hybrid cars with petrol engines (CN 8703 40) is subject to customs duty, excise, and VAT. Duty rates should be checked in TARIC/ISZTAR4. Excise depends on combustion engine cylinder capacity – 3.1% for engines up to 2000 cc or 18.6% for engines over 2000 cc. In Poland, plug-in hybrid passenger cars may benefit from tax reliefs including vehicle tax exemptions and preferential depreciation rates for businesses. The customs value of a PHEV includes both the combustion engine and electric system with battery. For intra-EU acquisitions, the same excise procedure applies – declaration within 14 days, payment before registration. EU type-approval covering both powertrain systems is required.

Plug-in hybrid cars (CN 8703 40) represent an important transitional segment between combustion and electric vehicles. Under manufacturer fleet CO2 standards (Regulation (EU) 2023/851), PHEV vehicles benefit from lower WLTP-measured CO2 values, helping manufacturers meet reduction targets. However, the European Commission is considering tightening PHEV emission measurement methodology to account for real-world usage patterns (utility factor). The Clean Vehicles Directive does not classify PHEVs as zero-emission vehicles but as low-emission. Low-emission zones generally admit PHEVs, though some cities plan restrictions for hybrids too. When importing PHEVs, battery capacity and electric range verification is important – these values affect resale attractiveness and potential tax benefits. Batteries are subject to Regulation (EU) 2023/1542.