CN code 8701 22 classifies road tractors for semi-trailers equipped with compression-ignition engines (diesel) in the higher power category compared to CN 8701 21. These heavy goods vehicles are designed to handle the heaviest road combinations with a gross combination weight of up to 44 tonnes (and in some EU countries up to 60 tonnes under modular transport systems). Engines exceeding 400 HP provide adequate torque reserves for climbing gradients and accelerating under full load conditions. These vehicles must hold type-approval in accordance with Regulation (EU) 2018/858 and meet current Euro VI emission standards. Mandatory equipment includes advanced driver assistance systems (ADAS) required by Regulation (EU) 2019/2144, including pedestrian and cyclist detection in blind spots, adaptive cruise control, and tyre pressure monitoring systems. Manufacturers also offer telematics solutions enabling remote monitoring of fuel consumption and driving behaviour.

Correct classification of high-power tractor units under CN 8701 22 requires analysis of the vehicle's technical specification, particularly the engine type and power parameters. The distinction between subheadings 8701 21 and 8701 22 is based on the engine power threshold defined in the Combined Nomenclature. In case of doubt regarding the appropriate classification, it is recommended to apply for a Binding Tariff Information (BTI) from the competent customs chamber. For imports from third countries, a customs declaration must be submitted along with commercial documents (invoice, packing list, bill of lading or CMR), certificate of origin (for preferential rates), and vehicle technical documentation. The customs value is determined according to methods specified in Regulation (EU) No 952/2013 (Union Customs Code), with transport costs to the EU border and insurance included in the transaction value. Tractor units imported from certain countries may be subject to anti-dumping duties – current status should be checked in the TARIC database.

High-power tractor units (CN 8701 22) are subject to stringent technical and environmental requirements in the EU. Engines must be equipped with exhaust after-treatment systems including selective catalytic reduction (SCR), exhaust gas recirculation (EGR), and diesel particulate filter (DPF), ensuring compliance with the NOx emission limit of 0.46 g/kWh and particulate matter limit of 0.01 g/kWh under Euro VI. CO2 emission regulations for heavy-duty vehicles (Regulation (EU) 2019/1242) impose on manufacturers the obligation to reduce average CO2 emissions of vehicles sold, driving continuous improvement in fuel efficiency. Vehicles must also comply with UNECE regulations on safety, including Regulation No 13 (braking), No 43 (safety glazing), No 46 (mirrors), and No 107 (construction of buses and coaches – applicable to tractors with sleeper cabs). Importing vehicles that do not meet these requirements is not permitted, and such vehicles will not be registered within the EU.