87045100
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor vehicles for the transport of goods
Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion - Of a gross vehicle weight not exceeding 5 tonnes
Subcodes (5)
Diesel-electric hybrid trucks up to 5 tonnes CN 8704 51
CN code 8704 51 classifies trucks equipped with a diesel engine and electric motor with GVW up to 5 tonnes. This includes hybrid and plug-in hybrid versions of light delivery vehicles, combining diesel with electric drive to reduce fuel consumption and emissions. These vehicles serve urban logistics where electric mode eliminates emissions in low-emission zones while diesel provides range for extra-urban routes. Type-approval under Regulation (EU) 2018/858 for both powertrains. Diesel must meet Euro 6e, electrical system per UNECE Regulation No 100.
Import and taxation
Importing diesel-electric hybrid trucks up to 5 tonnes (CN 8704 51) is subject to duty and VAT. Rates in TARIC/ISZTAR4. No excise on trucks. EU type-approval covering both powertrains required. Batteries subject to Regulation (EU) 2023/1542. Intra-EU VAT settled through tax return. Hybrid vehicles may benefit from low-emission vehicle tax preferences.
Market position of light hybrid trucks
Light diesel-electric hybrid trucks (CN 8704 51) are a transitional solution. Regulation (EU) 2019/631 requires zero CO2 for new light commercial vehicles from 2035, meaning BEV dominance in future. During transition, hybrids offer a compromise between diesel range and electric benefits. TCO is higher than diesel but lower than BEV due to smaller battery. Manufacturers are gradually expanding offerings.
Frequently asked questions
Is a diesel-electric hybrid 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, hybrid, and electric vehicles alike. Only customs duty (TARIC/ISZTAR4 rate) and VAT on customs value plus duty are charged on import.
What benefits does a hybrid truck offer versus diesel?
A diesel-electric hybrid truck offers 15-30% lower fuel consumption in urban conditions through regenerative braking, electric mode capability in low-emission zones, lower noise for night-time operations, and potentially lower road tolls in countries with CO2-based toll differentiation.
Does a hybrid truck require a special driving licence?
No, a hybrid truck requires the same licence as a conventional vehicle of the same GVW. For vehicles up to 3.5 tonnes, category B is sufficient; above 3.5 to 7.5 tonnes – category C1; above 7.5 tonnes – category C. The presence of electric drive does not affect required driver qualifications.
Useful tools & resources
Customs calculators
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