87044100
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor vehicles for the transport of goods
Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion - Of a gross vehicle weight not exceeding 5 tonnes
Subcodes (5)
Electric trucks up to 5 tonnes GVW CN 8704 41
CN code 8704 41 covers trucks powered exclusively by electric motors (BEV) with GVW up to 5 tonnes. This segment is growing dynamically, including electric versions of popular delivery vehicles: Mercedes eSprinter, Volkswagen e-Crafter, Ford E-Transit, Iveco eDaily, Renault Master E-Tech, MAN eTGE, and Fiat e-Ducato. Vehicles feature lithium-ion batteries of 40-110 kWh providing 150-400 km range, sufficient for most urban logistics. Charging via CCS Combo 2 (DC) or Type 2 (AC). Type-approval under Regulation (EU) 2018/858, electrical safety per UNECE Regulation No 100. Zero emissions enable operation in zero-emission zones.
Import and tax preferences
Importing electric trucks up to 5 tonnes (CN 8704 41) is subject to duty and VAT. Rates in TARIC/ISZTAR4. No excise on trucks. VAT on customs value plus duty. Electric vehicles may benefit from additional preferences: vehicle tax exemption, free parking, bus lane access. Purchase subsidies available from NFOSiGW and European programmes. Batteries subject to Regulation (EU) 2023/1542. EU type-approval required. Chinese imports may face countervailing duties.
Electric delivery vehicle market
The electric truck segment up to 5 tonnes (CN 8704 41) is the fastest-growing commercial vehicle segment in Europe. Regulation (EU) 2019/631 requires zero CO2 for new light commercial vehicles from 2035. Low-emission zones favour electric vehicles. TCO approaches diesel parity through lower energy and service costs. European and Chinese manufacturers (BYD, Maxus/SAIC, Dongfeng) compete in this market.
Frequently asked questions
What is the range of an electric truck up to 5 tonnes?
Electric truck range up to 5 tonnes is typically 150-400 km per charge, depending on battery capacity and conditions. Models with batteries over 80 kWh achieve over 300 km. Actual range depends on load, temperature, climate control, and topography. Winter range may decrease 20-40%.
Is an electric truck up to 5 tonnes subject to excise?
No, trucks (CN 8704) are not subject to excise in Poland regardless of powertrain type. This applies to diesel, petrol, and electric vehicles alike. Only customs duty (TARIC/ISZTAR4 rate) and VAT are charged on import.
What subsidies are available for electric delivery vehicles?
In 2026, electric delivery vehicle purchases may be subsidised through NFOSiGW programmes, the Low-Emission Transport Fund, regional programmes, and European funds. Subsidy levels depend on the programme and may cover 30-50% of vehicle purchase costs. Conditions and availability should be checked in current calls for applications.
Useful tools & resources
Customs calculators
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