Clearing Construction Machinery from the UK to Poland: Documents, T1 and Charges

Importing construction machinery from the United Kingdom — excavators, loaders, cranes, compressors — is one of the common cases in our work. Since Brexit, every machine needs full customs clearance. The general process is described in importing a machine from the UK step by step, and rates in duty on construction machinery from England. Below are answers to the most common questions.

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Questions and answers — construction machinery UK → Poland

Which construction machines are most often brought in from the UK?

• Excavators (360° revolving superstructure and others) — HS 8429 52 / 8429 59
• Front-end loaders — HS 8429 51
• Cranes — HS 8426
• Compressors — HS 8414
• Scaffolding — HS 7308 40
• Generator sets — HS 8502
• Forklift trucks — HS 8427

The HS code determines the duty rate — check it in the TARIC database before buying (how to find the commodity code). A used machine is classified the same way as a new one.

How does customs clearance of a machine from the UK work, step by step?

1. Preparing the documents — invoice, packing list, CE declaration of conformity (UKCA marking alone does not replace CE on the EU market) and, for preferential duty, the exporter's statement on origin — the EUR.1 certificate is not used in EU–UK trade under the TCA
2. Export from the UK — an export declaration in the UK's CDS together with exit safety and security data (an exit summary declaration, required by HMRC for exports from GB to the EU — gov.uk); for crossings using GVMS, the haulier creates a GMR (how to get a GMR number)
3. Transport and the border — the driver presents the GMR when entering the UK port; the entry summary declaration (ENS) into the EU's ICS2 is lodged by the carrier before arrival in the EU customs territory
4. T1 (if in transit) — (which documents are needed for T1) opened at the office of departure in the UK or by an authorised consignor in the UK, under common transit (gov.uk); alternatively, without transit, the goods are declared at the first customs office in the EU
5. SAD import declaration — the agency lodges it in PUESC and calculates duty and VAT
6. Release of the goods — once released, the machine can go to your warehouse

Can I go and collect the machine from the UK with my own trailer?

Yes — but as the driver, you need to take care of:

• The export customs declaration in the UK (a UK customs agency) — before leaving the UK
• A GMR for your vehicle in the GVMS system
• An import MRN from a customs agency in Poland — once you're back in Poland
• Insurance for the machine during transport

For self-collection, a power of attorney for a customs agency on both sides is usually required. Contact us before you set off — we will agree who files the declarations on each side of the border.

How much does clearing a construction machine cost?

We set the cost of handling by a customs agency individually — see how much UK customs clearance costs. Import charges depend on the machine's CN code and customs value: 0% duty applies only to machines of preferential UK origin supported by a statement on origin or the importer's knowledge (buying or shipping from the UK does not make goods of UK origin); otherwise the erga omnes rate from TARIC applies. 23% Polish VAT is charged on the customs value plus duty and transport costs to the first place of destination in Poland. Source for the origin rules: EU–UK Trade and Cooperation Agreement (TCA). Send the machine's specification through the contact form and we will prepare a calculation of the charges.

Frequently asked questions