Customs duty on construction machinery from England: a guide for importers

Buying an excavator, loader or bulldozer in England? After Brexit this is a third-country import, so you need a customs declaration, and the duty rate and VAT must be calculated for the specific CN code. Below: how duty on construction machinery works, when origin matters and which documents to prepare.

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How much is the duty on construction machinery?

Most construction machinery (excavators, bulldozers, loaders, graders - CN heading 8429) carries a 0% duty rate erga omnes, i.e. for all countries of origin, not only for goods made in the UK. For example, track-laying excavators under CN 8429 52 10 have a 0% rate (Trade Tariff - EU rate for Northern Ireland). Other machines (cranes, drilling rigs, concrete pumps, road-works machinery) have other codes and the rate must be checked separately - see how to find the commodity code and TARIC.

When does UK origin matter?

The preference under the EU-UK Trade and Cooperation Agreement (TCA) avoids duty only where the base rate for the CN code is above 0%. It requires preferential origin of the machine, shown by the exporter's statement on origin or the importer's knowledge; buying a machine in the UK does not make it of UK origin (UK-EU rules of origin). For codes with a 0% rate, proof of origin does not change the cost.

Import VAT and other costs

Whatever the duty, you pay 23% import VAT, charged on the customs value plus duty and transport costs to the destination in Poland (Article 30b of the Polish VAT Act). Further costs are the transport of oversized machinery and customs handling - see how to calculate duty and VAT and additional costs besides duty and VAT.

Documents and procedure

• an invoice describing the machine (make, model, year, serial number), the price and Incoterms;
• the importer's EORI number (how to get one);
• an import declaration in PUESC, lodged yourself or through a customs agency; the machine is often moved under T1 transit to an office in Poland (construction machinery clearance: documents and T1);
• proof of origin if you claim a preference;
• conformity documentation for the machine (see below).

A full Q&A is in customs clearance for construction machinery from the UK to Poland, and the general procedure in importing a machine from the UK step by step.

Technical requirements for machinery

Machinery from outside the EU placed on the EU market for the first time generally has to meet the Machinery Directive 2006/42/EC (CE marking and a declaration of conformity); from 14 January 2027 Regulation (EU) 2023/1230 applies (EUR-Lex). UKCA marking does not replace CE in the EU. Check this before buying, because the importer is responsible for compliance.

What did Brexit change?

Before Brexit, trade between the UK and Poland took place without customs barriers. Since 1 January 2021 every machine needs a customs declaration, and oversized machines also need specialist transport planning. If you are unsure about the code or the procedure, contact us.

Frequently asked questions