CN code 8703 10 covers vehicles specially designed for travelling on snow (snowmobiles) and golf cars. Snowmobiles are vehicles equipped with combustion or electric engines, driven by tracks and steered by skis, designed for travel on snow-covered surfaces. Golf cars are small, slow-moving electric or combustion vehicles designed for transporting persons and equipment on golf courses. Both vehicle types are classified under CN heading 8703 as vehicles for the transport of persons, which has significant tax implications – in Poland, passenger cars (CN 8703) are subject to excise duty. However, golf cars and snowmobiles may be exempt from excise if they do not meet the definition of a passenger car under the excise duty act. Type-approval depends on intended use – vehicles for road use require vehicle type-approval, while vehicles intended exclusively for off-road use may fall under the Machinery Directive.

When importing snow vehicles and golf cars (CN 8703 10) from non-EU countries, standard customs procedures apply. The importer presents a commercial invoice, transport document, customs value declaration, and certificate of origin. Duty rates should be checked in TARIC/ISZTAR4. Due to classification under CN heading 8703, these vehicles may be subject to excise duty in Poland – excise status should be verified considering the vehicle's specific purpose and the passenger car definition in the excise duty act. VAT is charged on the customs value plus duty and any excise. Snowmobiles with combustion engines are subject to emission standards – depending on classification, these may be standards for road vehicles or non-road mobile machinery engines. Electric golf cars are not subject to exhaust emission standards, but their batteries may be subject to Regulation (EU) 2023/1542 on batteries.

The European snowmobile market is served primarily by manufacturer BRP (Ski-Doo, Lynx) and Polaris and Arctic Cat. These vehicles find application in winter tourism, mountain rescue, forestry, and transport in Arctic regions. The golf car market is dominated by Club Car (Ingersoll Rand), E-Z-GO (Textron), and Yamaha. For tariff classification, it is essential to confirm the vehicle's special purpose – for snow travel or golf course use. Similarly constructed vehicles intended for general passenger transport may be subject to different classification. Snowmobiles intended for public road use (in countries where this is permitted) require type-approval and registration. In Poland, snowmobiles are generally not permitted on public roads, except on designated sections. Golf cars operate exclusively on golf courses and private grounds, not requiring road registration.