87042300
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 20 tonnes
Subcodes (3)
Diesel trucks over 20 tonnes GVW CN 8704 23
CN code 8704 23 covers trucks with diesel engines and GVW exceeding 20 tonnes. These are heavy transport vehicles for large-load long-haul and construction transport. Typical models: Mercedes Actros, MAN TGX, Scania R/S, Volvo FH, DAF XF/XG, Iveco S-Way. Engines of 10-16 litres, 400-580 HP, meeting Euro VI. Type-approval under Regulation (EU) 2018/858 for N3 category. ADAS from Regulation (EU) 2019/2144 mandatory. CO2 standards under Regulation (EU) 2019/1242 require 45% reduction by 2030 and 90% by 2040.
Customs and tax procedures
Importing diesel trucks over 20 tonnes (CN 8704 23) follows standard customs procedures. Rates in TARIC/ISZTAR4. No excise. VAT on customs value plus duty. EU type-approval or individual approval required. Registration, inspection, insurance mandatory. Transport licence required for carriers. Driver needs category C licence, competence certificate, and driver card. US or Asian imports require adaptation to European standards – lighting, side underrun protection, tachograph system.
European heavy truck market
The European diesel truck market over 20 tonnes (CN 8704 23) is dominated by Mercedes-Benz, MAN, Scania, Volvo, DAF, and Iveco. In 2026 the sector faces decarbonisation pressure – Regulation (EU) 2019/1242 requires significant CO2 reductions. Manufacturers develop alternative powertrains (electric, hydrogen, LNG) but diesel dominates long-haul. Low-emission zones affect last-mile logistics but not directly long-haul. Emission standard and safety equipment verification is important for imports.
Frequently asked questions
Is a truck over 20 tonnes subject to excise in Poland?
No, trucks (CN 8704) are not subject to excise in Poland regardless of GVW. Excise applies only to passenger cars (CN 8703). Customs duty (TARIC/ISZTAR4 rate) and VAT are charged on import. No excise tax is a significant difference from passenger cars.
What emission standards must a truck over 20 tonnes meet?
In 2026, new trucks over 20 tonnes must meet at least Euro VI (step E). Required systems: SCR with AdBlue, DPF, EGR. Euro 7 preparation (Regulation (EU) 2024/1257) is ongoing – full application for heavy vehicles planned from 2028.
Does importing a truck from the USA require modifications?
Yes, US trucks require adaptation to European standards: lighting changes (UNECE regulations), side underrun protection and rear energy-absorbing bumpers, digital tachograph installation, Euro VI emission compliance (US EPA vehicles are not automatically compliant). Modification costs can be significant and should be factored into calculations.
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