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VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor vehicles for the transport of ten or more persons, including the driver

With only electric motor for propulsion

Standard EU duty
10%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
58 docs
C057C079C082Y054Y120Y121+52
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty10%—R1821/16
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 6.5%GSP+ 0%IL 0%JO 0%JP 4.6%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 1.2%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
3

Binding Tariff Information

BTI classification examples

ATgold0828-DEC

Electric low-floor bus for 10+ persons

metalGRI 1GRI 6
PLgold5-000357

Electric passenger vehicle (melex) for 14 people

metalGRI 1GRI 2aGRI 6
PLgold4-000855

Incomplete diesel van for passenger transport

metalGRI 1GRI 2aGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Fully electric buses CN 8702 40

CN code 8702 40 covers buses powered exclusively by electric motors (BEV – Battery Electric Vehicle), designed for transporting ten or more persons including the driver. Electric city buses represent the fastest-growing segment of the European bus market, driven by the Clean Vehicles Directive (2019/1161) and public transport decarbonisation targets. These vehicles are equipped with lithium-ion battery packs (LFP or NMC) with capacities from 200 to over 500 kWh, providing a range of 200 to 400 km per charge depending on operating conditions. Charging is performed via depot stations (slow overnight charging) or pantographs at stops (fast opportunity charging during operation). Electric buses must meet type-approval requirements under Regulation (EU) 2018/858, UNECE Regulation No 100 on electrical safety, and Regulation No 107 on bus construction. The Euro 7 standard addresses brake and tyre particle emissions, which also apply to electric vehicles.

Customs procedures and incentives for electric buses

Importing electric buses (CN 8702 40) from third countries requires standard customs procedures, including customs declaration, commercial and transport documentation, and payment of duties. Duty rates should be verified in TARIC/ISZTAR4 considering the country of origin. Electric buses are not subject to excise duty. VAT is charged on the customs value plus duty. In Poland, electric buses may qualify for co-financing from NFOSiGW programmes, the Low-Emission Transport Fund, and European funds (Cohesion Fund, National Recovery Plan). The Clean Vehicles Directive requires public entities to maintain a minimum share of zero-emission buses in public procurement. Regulation (EU) 2019/1242 sets a target of 100% CO2 reduction for new urban buses by 2035, making electric buses a key future technology. Bus charging infrastructure requires significant investment at depots and along routes, supported by the AFIR regulation.

European electric bus market and technology

The European electric bus market (CN 8702 40) is growing dynamically. Leading manufacturers include Solaris (Urbino Electric), BYD, Yutong, VDL (Citea Electric), Mercedes-Benz (eCitaro), MAN (Lion's City E), Volvo (7900 Electric series), and Irizar (ie bus). Polish manufacturers – particularly Solaris – hold leading positions on the European market. Key decision factors include battery capacity, charging system (depot vs. pantograph vs. inductive), vehicle kerb weight (affecting passenger capacity), and service availability. Battery technologies are developing towards higher energy density and longer lifespan, increasing range and reducing total cost of ownership. For tariff classification of electric buses, it is essential to confirm the vehicle is exclusively electric (no combustion engine) and intended for collective transport. Import of batteries as spare parts is subject to Regulation (EU) 2023/1542 with battery passport requirements.

Frequently asked questions

What funding is available for electric bus purchases in Poland in 2026?
In 2026, electric bus purchases in Poland may be co-financed through NFOSiGW programmes (Green Public Transport programme), the Low-Emission Transport Fund, the National Recovery Plan, and European funds (Cohesion Fund). Funding levels depend on the programme and may cover up to 80% of eligible costs including the vehicle and charging infrastructure. Conditions and fund availability should be checked in current calls for applications.
What is the typical range of an electric bus?
The typical range of an electric bus is 200 to 400 km per charge, depending on battery capacity, weather conditions, route topography, and passenger load. Buses with batteries exceeding 400 kWh can cover routes over 300 km. Pantograph opportunity charging at stops enables top-up charging during operation, increasing effective daily range. Cabin heating in winter can reduce range by 20-40%.
Does an electric bus meet the Clean Vehicles Directive requirements?
Yes, fully electric buses (CN 8702 40) meet the strictest Clean Vehicles Directive (2019/1161) requirements as zero-emission vehicles. They qualify for the minimum zero-emission vehicle share required in public procurement. They are also compliant with the 100% CO2 reduction target for new urban buses by 2035 under Regulation (EU) 2019/1242.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "With only electric motor for propulsion" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.