CN code 8702 20 classifies buses equipped with an electric motor assisted by a combustion engine, i.e., hybrid vehicles designed for transporting ten or more persons including the driver. This category covers mild hybrid and full hybrid buses where the electric motor works together with a combustion engine (usually diesel) to reduce fuel consumption and exhaust emissions. These vehicles represent a transitional solution between purely combustion and fully electric buses, offering reduced emissions without requiring charging infrastructure. Hybrid buses must meet type-approval requirements under Regulation (EU) 2018/858 for both power sources. The combustion engine is subject to Euro VI standards, while the electrical system must comply with UNECE Regulation No 100 on battery electric vehicle safety. Body construction is governed by Regulation No 107. In 2026, manufacturers offer advanced energy management systems optimising the use of both powertrains depending on driving conditions.

Correct classification of hybrid buses under CN 8702 20 requires analysis of the powertrain configuration – the key factor is whether the vehicle has both electric and combustion engines. Standard documents are required for customs clearance: commercial invoice, transport document, customs value declaration, and certificate of origin. Duty rates should be verified in TARIC or ISZTAR4. Hybrid buses are not subject to excise duty in Poland. VAT is charged on the customs value plus duty. The vehicle must hold EU type-approval covering both powertrain systems. For plug-in hybrid buses, additional certification of the external charging system is required. Import of batteries as spare parts is subject to Regulation (EU) 2023/1542 on batteries. For intra-EU acquisition of a hybrid bus from another EU country, a simplified procedure with VAT settlement through the tax return applies.

Hybrid buses (CN 8702 20) offer fuel consumption reductions of 20-35% compared to purely combustion buses, with the greatest savings achieved in urban driving with frequent braking and starting, thanks to kinetic energy recovery. CO2 emissions are proportionally lower, improving assessment under the Clean Vehicles Directive (2019/1161). Limitations include higher purchase costs compared to diesel buses and servicing complexity arising from the presence of two powertrain systems. In regulatory terms, hybrid buses are treated as low-emission but not zero-emission vehicles – they therefore do not meet the strictest requirements for zero-emission zones and the 100% zero-emission urban bus targets by 2035. On the European market, hybrid buses are offered by Volvo, Mercedes-Benz, MAN, Scania, and Solaris. When selecting a hybrid bus, comparison of total cost of ownership (TCO) with diesel and fully electric alternatives is essential.