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87053000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)

Fire fighting vehicles

Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
57 docs
C057C079C082Y054Y120Y121+51
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.7%—R2261/98
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Fire fighting vehicles CN 8705 30

CN code 8705 30 covers fire fighting vehicles – special vehicles for firefighting and rescue operations. This includes pumper trucks (with pump and water/foam tank), rescue-firefighting vehicles, aerial ladder trucks, technical rescue vehicles, and other specialist fire brigade vehicles. European manufacturers – Rosenbauer (Austria), Magirus (Germany/Iveco), Ziegler (Germany), Bronto Skylift (Finland), and Metz (Germany) – offer vehicles on MAN, Mercedes-Benz, Scania, Volvo, and Iveco chassis. Chassis must meet Euro VI and hold type-approval under Regulation (EU) 2018/858. Fire body must comply with EN 1846 standards (general requirements and safety of fire vehicles) and pressure/lifting equipment directives.

Import and regulatory requirements

Importing fire fighting vehicles (CN 8705 30) from non-EU countries requires standard customs procedures. Rates in TARIC/ISZTAR4. Special vehicles not subject to excise. VAT on customs value plus duty – however, vehicles acquired by fire protection units may benefit from preferential rates or exemptions. Fire vehicles for public rescue services may qualify for duty relief under Regulation (EU) No 1186/2009. Chassis type-approval and fire body certification required. Special vehicle registration. Fire equipment subject to EN certification and national requirements.

Market and standards for fire vehicles

The European fire vehicle market (CN 8705 30) is regulated by EN 1846-1, EN 1846-2, and EN 1846-3 standards for categorisation, equipment, and safety. Procurement follows public procurement directives (2014/24/EU). The market ranges from light rescue vehicles on 3.5-tonne chassis to heavy aerial ladders on 18+ tonne chassis. Urban fire vehicle electrification is a growing trend – Rosenbauer (RT concept) offers electric fire trucks for low-emission zone operations. For classification, confirming the fire-fighting purpose is essential – presence of fire pump, extinguishing agent tank, and specialist rescue equipment.

Frequently asked questions

Is a fire fighting vehicle subject to excise in Poland?
No, fire fighting vehicles (CN 8705 30) are not subject to excise in Poland as special vehicles. Additionally, vehicles acquired by volunteer or state fire services may benefit from duty and tax exemptions under fire protection legislation.
What standards must a fire vehicle meet in the EU?
EU fire vehicles must meet EN 1846-1 (terminology and categorisation), EN 1846-2 (general safety and performance requirements), and EN 1846-3 (permanently installed equipment). Chassis must hold EU type-approval. Pressure equipment is subject to the Pressure Equipment Directive. Ladders and platforms follow EN 14043/14044 and Technical Supervision requirements.
Is a fire vehicle purchase by a volunteer fire brigade subject to VAT?
Fire vehicle purchases by volunteer fire brigades are subject to standard VAT rules, but brigades as public benefit organisations may receive subsidies covering purchase costs including VAT. Vehicle funding comes from interior ministry budgets, environmental funds, local government, and EU programmes. VAT deduction may be possible in some cases.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Fire fighting vehicles" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.