8703 60Select TARIC subcode
Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
Available TARIC subcodes: 4
Fully electric passenger cars CN 8703 60
CN code 8703 60 covers passenger cars powered exclusively by battery electric motors (BEV – Battery Electric Vehicle). This segment includes vehicles such as Tesla Model 3/Y/S, Volkswagen ID.3/ID.4, BMW iX/i4, Mercedes EQA/EQC/EQS, Hyundai Ioniq 5/6, Kia EV6/EV9, Audi Q4 e-tron, Porsche Taycan, and Volvo EX30/EX90. Electric cars feature lithium-ion battery packs (NMC, LFP, or NCA) with capacities from 40 to over 100 kWh, providing ranges of 300 to over 600 km under WLTP. Charging uses CCS Combo 2 (DC) or Type 2 (AC) connectors at 7 kW to over 250 kW. Vehicles must meet type-approval under Regulation (EU) 2018/858, UNECE Regulation No 100 on electrical safety, and Regulation No 153 on battery safety. Euro 7 addresses brake and tyre particle emissions applicable to EVs.
Excise, customs, and tax preferences
Importing BEV electric cars (CN 8703 60) to Poland follows specific tax rules. Duty rates should be checked in TARIC/ISZTAR4. Regarding excise, BEV cars in Poland benefit from excise duty exemption or significant reduction under electromobility promotion legislation. This is a major preference compared to combustion vehicles (3.1% or 18.6% excise). VAT is charged on customs value plus duty. Electric cars receive additional preferences: higher tax depreciation limit for businesses (PLN 225,000), vehicle tax exemption, free parking in paid zones in many cities, bus lane access, and no low-emission zone restrictions. EV purchase subsidies are available from NFOSiGW and European funds. Batteries are subject to Regulation (EU) 2023/1542.
European electric car market
The European BEV market (CN 8703 60) is growing dynamically, driven by emission regulations and consumer preferences. Regulation (EU) 2023/851 requires zero CO2 for new cars from 2035, making BEV the dominant future technology. Major manufacturers offer models across price segments – from city cars (Dacia Spring, Fiat 500e) to luxury (Mercedes EQS, BMW iX). Chinese manufacturers (BYD, NIO, XPeng, MG) are entering the European market with competitive pricing, prompting the EU to impose additional countervailing duties on Chinese EV imports. Current duty rates for Chinese EVs should be verified in TARIC. Charging infrastructure is developing under AFIR, requiring public stations every 60 km along TEN-T. When importing BEVs, checking charging system compatibility with European CCS Combo 2 standard is essential.
Frequently asked questions
Is a BEV electric car subject to excise duty in Poland?
BEV electric cars in Poland benefit from excise duty exemption or significant reduction under electromobility promotion legislation. This is a major preference compared to 3.1% or 18.6% rates for combustion vehicles. The exact exemption status and conditions should be checked in current excise duty legislation, as regulations may change.
What additional duties apply to electric cars from China?
The EU has imposed additional countervailing duties on Chinese electric car imports to address unfair subsidies. Rates vary by manufacturer and can reach several tens of percent. Current rates should be verified in the TARIC system as they are subject to changes and negotiations. These duties are charged in addition to the standard customs duty rate.
What is the range of a typical electric car in 2026?
In 2026, a typical electric car's range is 350 to 600 km under WLTP, depending on segment and battery capacity. Models with batteries over 80 kWh achieve ranges exceeding 500 km. Actual range depends on driving conditions – speed, temperature, climate control use, and topography. In winter, range may decrease by 20-40%.