CN code 8704 21 covers motor vehicles for goods transport equipped with diesel engines, with a gross vehicle weight (GVW) not exceeding 5 tonnes. This segment includes light commercial and cargo vehicles such as Mercedes Sprinter, Volkswagen Crafter, Ford Transit, Fiat Ducato, Iveco Daily, MAN TGE, Renault Master, and Peugeot Boxer. These vehicles form the backbone of urban logistics, courier deliveries, trade services, and light freight transport. They feature diesel engines of 1.6 to 3.0 litres producing 100 to 200 HP, meeting Euro 6e emission standards. Type-approval follows Regulation (EU) 2018/858 for N1 (up to 3.5 tonnes) or N2 (3.5-12 tonnes) category vehicles. Mandatory ADAS safety systems from Regulation (EU) 2019/2144 are required.

Importing diesel trucks up to 5 tonnes GVW (CN 8704 21) is subject to customs duty and VAT. Duty rates should be checked in TARIC/ISZTAR4. Cargo vehicles are not subject to excise in Poland – excise applies only to passenger cars (CN 8703). VAT is charged on customs value plus duty. Third-country imports require EU type-approval or individual approval. Technical inspection, insurance, and registration are required. Vehicles over 3.5 tonnes GVW require a goods transport licence. Drivers of vehicles over 3.5 tonnes need a category C licence and professional competence certificate. For intra-EU acquisitions, VAT is settled through the tax return.

The light diesel commercial vehicle segment (CN 8704 21) is one of the most important on the European commercial vehicle market. Demand is driven by e-commerce, urban logistics, and the service sector. Regulation (EU) 2019/631 on CO2 standards for light commercial vehicles sets reduction targets of 50% by 2030 and zero emissions from 2035, driving segment electrification. Low-emission zones restrict diesel vehicle access in cities. When importing used vehicles, emission standard verification is important. Diesel residual values in this segment remain relatively stable due to sustained demand.