87043200
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
Subcodes (3)
Spark-ignition trucks over 5 tonnes GVW CN 8704 32
CN code 8704 32 covers trucks with spark-ignition engines (petrol, gas – CNG, LNG, LPG) with GVW exceeding 5 tonnes. In Europe, this primarily includes CNG and LNG-powered trucks for urban transport, distribution, and waste collection. Models such as Scania L/P CNG, Iveco Stralis NP, Volvo FE CNG, and MAN TGS CNG offer low-emission propulsion with diesel-comparable range (for LNG). Gas spark-ignition engines must meet Euro VI. CNG/LNG pressure vessels comply with UNECE Regulation No 110. Type-approval under Regulation (EU) 2018/858 for N2/N3 categories.
Import and customs procedures
Importing spark-ignition trucks over 5 tonnes (CN 8704 32) follows standard customs procedures. Rates in TARIC/ISZTAR4. No excise on trucks. VAT on customs value plus duty. EU type-approval required covering engine and pressure vessels. Registration, inspection, and insurance mandatory. Transport licence for vehicles over 3.5 tonnes. ADR regulations apply when transporting trucks with CNG/LNG tanks. Intra-EU VAT settled through tax return.
Gas propulsion outlook for trucks
Gas-powered trucks (CN 8704 32) represent a transitional solution between diesel and zero-emission powertrains. LNG offers diesel-comparable range (up to 1600 km) with lower CO2 (15-20% reduction). Biomethane CNG/LNG enables near-zero life-cycle CO2. LNG and CNG infrastructure is developing along TEN-T under AFIR. Regulation (EU) 2019/1242 treats biomethane vehicles as low-emission, incentivising transport operators.
Frequently asked questions
Is a CNG/LNG truck over 5 tonnes subject to excise?
No, trucks (CN 8704) are not subject to excise in Poland regardless of powertrain or GVW. Excise applies only to passenger cars (CN 8703). Only customs duty and VAT are charged on CNG/LNG truck imports.
What is the range of an LNG truck?
LNG truck range is typically 1000-1600 km per fill, comparable to diesel. CNG trucks have shorter range – typically 400-600 km due to lower compressed gas energy density. Range depends on tank capacity, load, and driving conditions.
What requirements apply to LNG tanks in trucks?
LNG tanks are cryogenic vessels storing liquefied methane at -162°C. They must comply with UNECE Regulation No 110. Tanks undergo periodic inspections with defined service lives. Proper temperature management is required – unused LNG evaporates (boil-off), requiring regular vehicle operation or system venting.
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