CN code 8703 31 classifies passenger cars equipped with compression-ignition engines (diesel) with cylinder capacity not exceeding 1500 cc. This segment includes compact cars with small diesel engines such as the Peugeot 208 1.5 BlueHDi, Renault Clio 1.5 dCi, and Citroen C3 1.5 BlueHDi. Diesel engines up to 1.5 litres offer power outputs from 75 to 130 HP and feature low fuel consumption (3.5 to 5 l/100 km in the WLTP cycle). These vehicles must meet Euro 6e emission standards with RDE measurements and, in prospect, Euro 7. Diesel engines are equipped with diesel particulate filter (DPF), selective catalytic reduction system (SCR) with AdBlue, and exhaust gas recirculation (EGR). Type-approval follows Regulation (EU) 2018/858. In 2026, the small diesel engine segment is contracting due to rising emission compliance costs and market preference for petrol and electric powertrains.

Importing diesel passenger cars up to 1500 cc (CN 8703 31) is subject to customs duty, excise, and VAT. The duty rate should be checked in TARIC/ISZTAR4. Excise on cars with engines up to 2000 cc is 3.1% of the tax base. Import and excise procedures are identical to spark-ignition cars – the importer submits an excise declaration and pays tax before first registration. For third-country imports, the vehicle must hold EU type-approval or obtain individual approval. Technical inspection covering the exhaust cleaning system (DPF, SCR) is required. Importing vehicles with damaged or removed particulate filters violates regulations and may result in registration refusal. Used diesel car customs values are verified by authorities against market values. For intra-EU acquisitions, excise declarations must be filed within 14 days.

The small diesel engine passenger car segment (CN 8703 31) is shrinking in Europe. Many manufacturers are withdrawing diesel engines from smaller models due to rising exhaust treatment costs and consumer preferences for petrol and electric powertrains. The Dieselgate scandal permanently affected the diesel image, and low-emission zone introduction in European cities further reduces these vehicles' attractiveness. Regulation (EU) 2023/851 on zero CO2 emissions for new cars from 2035 applies to both petrol and diesel engines. During the transition, cars with small diesel engines may remain attractive for high-mileage drivers due to low fuel consumption. Diesel car residual values decline faster than petrol equivalents, which should be considered in import decisions. On the used market, diesel cars up to 1500 cc remain popular in Eastern Europe due to operating economy.