87045200
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)
Diesel-electric hybrid trucks over 5 tonnes CN 8704 52
CN code 8704 52 covers trucks with diesel engine and electric motor with GVW exceeding 5 tonnes. This includes medium and heavy hybrid trucks for urban distribution, waste transport, and regional logistics. Manufacturers such as Volvo (FE Hybrid), Scania (Hybrid), and Mercedes-Benz offer models combining Euro VI diesel with electric drive for zero-emission urban driving. Vehicles feature batteries of 30-90 kWh providing 30-80 km electric range. Type-approval under Regulation (EU) 2018/858 for N2/N3. CO2 standards under Regulation (EU) 2019/1242 account for hybrid vehicles in fleet average calculations.
Import procedures
Importing diesel-electric hybrid trucks over 5 tonnes (CN 8704 52) follows standard customs procedures with duty and VAT. No excise. Rates in TARIC/ISZTAR4. EU type-approval for both powertrains required. Batteries subject to Regulation (EU) 2023/1542. Registration, inspection, insurance mandatory. Transport licence for vehicles over 3.5 tonnes. Drivers need category C licence and competence certificate.
Medium and heavy hybrid truck outlook
Diesel-electric hybrid trucks over 5 tonnes (CN 8704 52) represent transitional technology towards full heavy transport electrification. They offer reduced CO2 and electric-mode capability in low-emission zones. However, Regulation (EU) 2019/1242 with 90% CO2 reduction targets by 2040 points to zero-emission vehicle dominance. During transition, hybrids may attract operators needing vehicles for both urban and long-haul operations.
Frequently asked questions
What operational benefits does a hybrid truck over 5 tonnes offer?
A hybrid truck over 5 tonnes offers: 15-25% lower fuel consumption in urban conditions, electric mode in low-emission zones (30-80 km electric range), lower noise for night deliveries, potentially lower road tolls in countries with emission-based toll systems, and Clean Vehicles Directive compliance as a low-emission vehicle.
Is a hybrid truck over 5 tonnes subject to excise?
No, trucks (CN 8704) are not subject to excise in Poland regardless of GVW or powertrain. No excise applies to diesel, hybrid, or electric vehicles. Only customs duty and VAT are charged on import.
What is the electric range of a hybrid truck over 5 tonnes?
Electric range of diesel-electric hybrid trucks over 5 tonnes is typically 30-80 km, depending on battery capacity and driving conditions. This is sufficient for zero-emission city centre delivery routes. On extra-urban routes, the vehicle automatically switches to diesel. The battery is charged through regenerative braking and/or from an external source (plug-in).
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