A construction machine imported from the UK to Poland needs full import clearance: a customs declaration, 23% VAT, any duty due, and compliance with EU requirements (CE marking). For most machines under headings 8429 and 8430 the EU duty rate is 0%.
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Importing construction machinery from the United Kingdom is one of the more common reasons people contact a customs agency. Since Brexit, a backhoe loader, a loader, a crane or a compressor requires full import clearance, with VAT and, depending on the goods, duty. Similar rules apply to agricultural machinery. Below we answer the questions we hear most often.
What documents are needed to import construction machinery from the UK?
- a commercial invoice with a description, serial number, value and Incoterms,
- a packing list with weight and dimensions,
- a CMR consignment note or a bill of lading for sea transport,
- an EU declaration of conformity and the CE mark (an EU requirement),
- a statement on origin on the invoice if you want to claim the TCA preference,
- the importer's EORI number.
How much is the duty on construction machinery from the UK?
It depends on the tariff heading. According to the EU tariff (as at 25 October 2026), machines under heading 8429 (including excavators, loaders and graders) and 8430, and cranes under 8426, carry a 0% duty rate. Lifting equipment and trucks under 8427 are at 4.5% (some lines 4%), and compressors under 8414 at 2.2%. For those goods, a 0% rate requires UK preferential origin confirmed by a statement on origin (EUR.1 is not used under the TCA); buying a machine in the UK does not make it UK-origin. Check the exact rate for your code in the tariff. More on duty is in customs duty on construction machinery from England, and the calculation is explained in how to calculate duty and VAT when importing from the UK.
On top of that comes import VAT of 23%, calculated on the customs value plus duty and incidental costs.
Does a machine from the UK need a CE mark?
Yes. A machine placed on the EU market must meet EU requirements and carry the CE mark. The Machinery Directive 2006/42/EC currently applies, and from 14 January 2027 it will be replaced by Regulation (EU) 2023/1230 (text on publications.europa.eu). Check before you buy: a machine bearing only the UKCA marking does not meet EU requirements, and placing it on the EU market requires conformity assessment and CE marking. The differences are covered in CE and UKCA marking.
What is T1 and when do I need it?
T1 is an external transit document. It is needed when a machine moves from the point of entry into the EU (or from the UK) to Poland and import clearance takes place only at the destination office. Example: the machine arrives by ship in Rotterdam and travels by lorry to Warsaw - the T1 transit is opened in Rotterdam and closed in Poland during import clearance. Details: clearing construction machinery from the UK: documents, T1 and costs.
What does clearance cost and how long does it take?
Costs include duty, import VAT and any T1 transit, and agency handling is quoted according to scope - how we quote is explained on the how much does customs clearance cost page. Clearance time depends mainly on how complete your documents are and whether the customs office decides on a document or physical check; errors in value, code or documents usually extend it. To get a reliable quote, prepare the invoice, photos of the data plate and the machine details, and then get in touch with us.
Frequently asked questions
Do I need an EORI number to import a machine from the UK?
Yes. An importer lodging a customs declaration in the EU needs an EORI number. In Poland you obtain it through PUESC; even if you instruct an agency to clear the machine, you still need your own EORI number, and the agency acts under your power of attorney.
Does a used machine from the UK also need a CE mark?
Yes, if you are placing it on the EU market for the first time. A used machine from the UK bearing only the UKCA mark does not meet EU requirements without conformity assessment and CE marking. Check the data plate and declaration of conformity before you buy.
Does the 0% duty rate come from the EU-UK trade agreement?
Not always. Many construction machines already have a 0% rate in the EU tariff, and where the rate is higher, 0% applies only with UK preferential origin confirmed by a statement on origin. The fact that you bought the machine in the UK is not enough.
What is import VAT calculated on?
Import VAT in Poland is 23% and is calculated on the customs value plus duty and incidental costs, such as transport to the place of destination. The customs value is normally based on the transaction price on the invoice.
Where can I check the HS code and duty rate of a machine?
In the EU tariff (TARIC) or in the Polish ISZTAR4 tariff browser on podatki.gov.pl. The code affects the duty rate and any additional requirements, so confirm it before the machine leaves the UK.
Related guides
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