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87037000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

Standard EU duty
10%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
68 docs
C057C079C082Y054Y120Y121+62
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty10%—R1821/16
Preferences
AD 0%AL 0%BA 0%CA 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 1.3%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
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
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.
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Used end-of-life diesel passenger car

metalGRI 1GRI 2aGRI 6
SEgold24-18570

Electric mobility scooter for elderly/disabled

aluminiumGRI 1GRI 6
ROgold4/004684

Three-wheeled electric vehicle

metalGRI 1GRI 6
PLgold5-000376

New mild hybrid passenger car (MHEV)

metalGRI 1GRI 6
PLgold5-000409

New mild hybrid diesel passenger car (MHEV)

metalGRI 1GRI 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.

Hydrogen fuel cell passenger cars CN 8703 70

CN code 8703 70 covers passenger cars powered by hydrogen fuel cells (FCEV – Fuel Cell Electric Vehicle). In the fuel cell, hydrogen reacts with oxygen to produce electricity driving the motor, with water as the only by-product. These are zero-emission vehicles offering 500-700 km range and 3-5 minute refuelling, comparable to combustion vehicles. In 2026, available models include Toyota Mirai, Hyundai Nexo, and BMW iX5 Hydrogen. Vehicles feature 700-bar hydrogen tanks and PEM (Proton Exchange Membrane) fuel cell systems. Type-approval follows Regulation (EU) 2018/858, hydrogen system safety is governed by UNECE Regulation No 134, and electrical safety by Regulation No 100. Euro 7 covers brake and tyre particle emissions.

Import and taxation of FCEV cars

Importing hydrogen fuel cell passenger cars (CN 8703 70) follows standard customs procedures. Duty rates should be checked in TARIC/ISZTAR4. Regarding excise, FCEV cars as zero-emission vehicles qualify for exemption or reduced rates analogous to BEVs. VAT is charged on customs value plus duty. The vehicle must hold EU type-approval covering the fuel cell system and hydrogen tanks. Certification of 700-bar tanks requires compliance with Regulation No 134 and ISO standards for composite hydrogen pressure vessels. Transport of vehicles with full hydrogen tanks is subject to ADR regulations for flammable gases. FCEV cars enjoy the same tax preferences as BEVs: higher depreciation limit, vehicle tax exemption, bus lane access, and low-emission zone access.

Market outlook for hydrogen cars

Hydrogen fuel cell passenger cars (CN 8703 70) represent a niche but strategically important zero-emission segment. Advantages include long range, short refuelling time, and no performance degradation at low temperatures, making them attractive in Nordic countries and for long-distance users. The main limitation is very limited hydrogen refuelling infrastructure – in 2026, availability in Poland is minimal, though AFIR requires building stations along TEN-T. Green hydrogen production costs remain high, affecting fuel prices. Manufacturers like Toyota, Hyundai, and BMW continue FCEV development, but most of the industry focuses on BEV as the dominant zero-emission passenger car technology. When importing an FCEV, checking refuelling station availability in the usage region is essential.

Frequently asked questions

How much does it cost to refuel a hydrogen car?
Hydrogen car refuelling costs depend on hydrogen price, approximately EUR 10-15 per kilogram in Europe in 2026. A typical FCEV consumes about 0.8-1.0 kg hydrogen per 100 km, giving fuel costs of EUR 8-15/100 km. This is currently more expensive than BEV charging (EUR 3-6/100 km) but comparable to diesel. Hydrogen price depends on production source – green hydrogen is more expensive than grey.
Does a hydrogen car qualify for tax reliefs in Poland?
Yes, hydrogen fuel cell cars as zero-emission vehicles qualify for the same tax reliefs as BEV electric cars: excise exemption or reduction, higher tax depreciation limit (PLN 225,000), vehicle tax exemption, free parking in selected zones, and bus lane access. Specific conditions depend on current legislation.
What is the range of a hydrogen car?
FCEV hydrogen car range is typically 500-700 km per fill, depending on tank capacity and driving conditions. The Toyota Mirai offers approximately 650 km, the Hyundai Nexo approximately 600 km. This exceeds most BEV electric cars. Refuelling takes 3-5 minutes, comparable to combustion vehicles. Range is stable regardless of ambient temperature.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.