CN code 8701 23 covers road tractors for towing semi-trailers equipped with an electric motor as the sole power source. These are zero-emission vehicles of category N3, representing the transport industry's response to tightening CO2 emission standards for heavy-duty vehicles. Electric tractor units are fitted with lithium-ion battery packs with capacities ranging from 300 to over 600 kWh, providing a range of 200 to 500 km on a single charge depending on load and driving conditions. Charging is performed using stations with power output from 150 kW (CCS) to over 1 MW (Megawatt Charging System – MCS), enabling charging during mandatory driver rest breaks. These vehicles must meet type-approval requirements under Regulation (EU) 2018/858 and UNECE regulations on electrical safety, particularly Regulation No 100 concerning battery electric vehicle safety. The Euro 7 standard (Regulation (EU) 2024/1257) also includes requirements for brake and tyre particle emissions applicable to electric vehicles.

Electric tractor units classified under CN 8701 23 may benefit from regulatory and tax preferences resulting from the EU's transport decarbonisation policy. Import duty rates from third countries should be verified in the TARIC system, noting that the EU may apply reduced rates or exemptions for zero-emission vehicles under trade agreements. In Poland, electric vehicles benefit from tax reliefs including reduced vehicle tax rates and environmental fee exemptions. These vehicles are not subject to excise duty as they are not passenger cars. VAT is charged on the customs value plus duty upon import. For transport companies investing in electric fleets, financial support programmes are available, including grants from the National Fund for Environmental Protection and Water Management and EU Modernisation Fund resources. The AFIR regulation (Alternative Fuels Infrastructure Regulation) obliges Member States to develop heavy vehicle charging infrastructure along the TEN-T network by 2026.

The market for electric tractor units (CN 8701 23) in Europe is developing rapidly. Manufacturers such as Mercedes-Benz (eActros 600), Volvo (FH Electric), MAN (eTGX), DAF (XF Electric), and Tesla (Semi) already offer models capable of long-haul operations. The key challenge remains the higher purchase cost compared to diesel vehicles, partially offset by lower operating costs (energy and maintenance) and the increasing value of CO2 allowances in the emissions trading system. Regulation (EU) 2019/1242 on CO2 standards for heavy-duty vehicles treats zero-emission vehicles as a multiplier reducing the manufacturer's average fleet emissions, providing a strong incentive for this segment's development. For tariff classification of electric tractor units, it is essential to confirm that the vehicle is intended exclusively for towing semi-trailers – otherwise it may be classified under a different code. Import of lithium-ion batteries as spare parts is subject to separate regulations, including Regulation (EU) 2023/1542 on batteries and waste batteries.