87042200
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor vehicles for the transport of goods
Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
Subcodes (3)
Diesel trucks 5-20 tonnes GVW CN 8704 22
CN code 8704 22 covers motor vehicles for goods transport with diesel engines and GVW from 5 to 20 tonnes. This segment includes medium trucks used in distribution transport, construction, municipal services, and regional logistics. Typical models include Mercedes Atego, MAN TGL/TGM, DAF LF, Volvo FL/FE, Iveco Eurocargo, and Scania L/P. Vehicles feature diesel engines of 150 to 350 HP meeting Euro VI. Type-approval under Regulation (EU) 2018/858 for N2 and N3 categories. Mandatory ADAS includes AEB, lane departure warning, and blind spot detection. Vehicles are subject to CO2 standards under Regulation (EU) 2019/1242.
Customs clearance and regulatory requirements
Importing diesel trucks 5-20 tonnes (CN 8704 22) from third countries requires standard customs procedures. Duty rates in TARIC/ISZTAR4. No excise duty on trucks. VAT on customs value plus duty. EU type-approval or individual approval required. Registration requires technical inspection, insurance, and transport licence for vehicles over 3.5 tonnes. Drivers need category C licence, professional competence certificate, and tachograph card. For intra-EU acquisitions, VAT settled through tax return.
Medium truck market and electrification
The medium diesel truck segment 5-20 tonnes (CN 8704 22) is important in the European commercial vehicle market. Demand is driven by distribution, construction, and municipal sectors. Regulation (EU) 2019/1242 sets CO2 reduction targets driving alternative powertrain development. Manufacturers increasingly offer electric and hybrid models in this weight class. Low-emission zones restrict diesel access in cities. Emission standard and exhaust system verification is important for used vehicle imports.
Frequently asked questions
Is a 5-20 tonne truck subject to excise?
No, trucks classified under CN 8704 are not subject to excise in Poland regardless of weight or powertrain. Excise applies only to passenger cars (CN 8703). Only customs duty (TARIC/ISZTAR4 rate) and VAT on customs value plus duty are charged.
What qualifications are needed to drive a 5-20 tonne truck?
Driving a 5-20 tonne truck requires a category C licence (or C1 for up to 7.5 tonnes). Professional drivers additionally need a professional competence certificate, digital tachograph driver card, and current medical and psychological examinations.
Is importing a used Euro 5 truck permitted?
Importing a used Euro 5 truck to Poland is permitted – there is no import ban on vehicles with lower emission standards. However, Euro 5 vehicles may face restrictions in low-emission zones in an increasing number of European cities. Residual values of lower-emission-standard vehicles are declining, which should be factored into import feasibility calculations.
Useful tools & resources
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