87043100
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor vehicles for the transport of goods
Other, with only spark-ignition internal combustion piston engine - Of a gross vehicle weight not exceeding 5 tonnes
Subcodes (5)
Spark-ignition trucks up to 5 tonnes GVW CN 8704 31
CN code 8704 31 covers trucks with spark-ignition engines (petrol, gas – CNG, LNG, LPG) with GVW up to 5 tonnes. In Europe, this includes light commercial vehicles with petrol or gas engines, such as Ford Transit EcoBoost, Mercedes Sprinter petrol, and CNG delivery vehicles. On the US market, petrol-engined pick-ups (Ford F-150, Chevrolet Silverado, RAM 1500) fall under this subheading. Vehicles must meet Euro 6e for spark-ignition engines and hold EU type-approval under Regulation (EU) 2018/858. CNG/LNG vehicles require pressure vessel approval under UNECE Regulation No 110.
Import and customs clearance
Importing spark-ignition trucks up to 5 tonnes (CN 8704 31) is subject to duty and VAT. Rates in TARIC/ISZTAR4. No excise on trucks. VAT on customs value plus duty. EU type-approval required. US pick-up imports require particular attention – classification as truck (CN 8704) or passenger car (CN 8703) depends on construction and purpose. A pick-up with open cargo platform and dominant cargo capacity is classified as a truck. A double-cab pick-up with small platform may be classified as a passenger car, involving excise. Detailed specification analysis is required.
Market for light spark-ignition trucks
The light spark-ignition truck segment (CN 8704 31) in Europe is smaller than diesel but growing through CNG and LPG vehicle popularity in urban transport. Gas vehicles offer lower PM and NOx emissions, beneficial for low-emission zones. US pick-up imports with V6/V8 petrol engines are increasing. Regulation (EU) 2019/631 on CO2 for light commercial vehicles drives electrification. For CNG/LNG vehicles, refuelling infrastructure remains important – AFIR requires gas station networks along TEN-T.
Frequently asked questions
Is a US pick-up classified as a truck or passenger car?
Classification depends on construction. A pick-up with open cargo platform, dominant cargo capacity, and goods transport purpose is classified as a truck (CN 8704 31) – no excise. A double-cab pick-up with small platform and passenger transport purpose may be classified as a passenger car (CN 8703) – with 3.1% or 18.6% excise. Specification analysis is required.
Is a CNG truck classified under CN 8704 31?
Yes, a truck with CNG engine and GVW up to 5 tonnes is classified under CN 8704 31 as a spark-ignition vehicle. CNG engines are spark-ignition engines fuelled by methane. CNG pressure vessel approval under UNECE Regulation No 110 is required.
What duty applies to importing a light petrol truck?
Duty rates for light spark-ignition trucks (CN 8704 31) depend on the country of origin and should be verified in TARIC or ISZTAR4. The EU maintains trade agreements that may reduce or eliminate duty. Trucks are not subject to excise in Poland – only duty and VAT on customs value plus duty are charged.
Useful tools & resources
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