Importing agricultural machinery from England

In short: what it costs to bring an agricultural machine from the UK to Poland

Since 2021, a machine from the United Kingdom has been a non-EU good, so it goes through full import clearance. The rate of duty depends on the tariff code: wheeled agricultural tractors (8701 91–95, agricultural and forestry versions) and many machines in chapters 8432 and 8433 carry 0% duty in the EU tariff, while the remaining tractors in subheadings 8701 91–95 (7%), single-axle tractors 8701 10 (3%), road tractors for semi-trailers 8701 21–29 (16%) and machinery in chapter 8436 (1.7%) have higher rates — which is why the HS code needs to be checked before purchase. Import VAT in Poland is 23%.

Duty on tractors and agricultural machinery — tariff rates

The rates below come from the trade tariff published on gov.uk (the “XI” version, which mirrors the EU tariff) — checked on 23 October 2026. This is the conventional (erga omnes) rate; for goods originating in the UK with the right proof of origin, a 0% preference applies. Always check the exact 10-digit code before declaring.

Note: within a single heading the rates differ (an agricultural tractor 0%, the same subheading “others” 7%; chapter 8436 is 1.7%), so do not infer “0%” from the number alone. We help with classification — see also industrial machinery clearance.

VAT, excise and other charges

• Import VAT 23% (the rate under Article 146ef of the VAT Act) — the basis is the customs value plus duty and additional costs (including transport, insurance, commission) incurred up to the first place of destination in Poland, unless they have already been included in the customs value (Article 30b of the VAT Act). Details: import VAT — who pays and when. A business can account for it in its return if it meets the conditions — it is not a cost if you have the right to deduct.
• Excise — “car” excise applies to passenger cars, i.e. vehicles of CN heading 8703 (Article 100(4) of the Excise Duty Act). An agricultural tractor (8701) and machinery from chapters 8432, 8433 and 8436 are not passenger cars, so you do not pay this excise. An agricultural tractor is also not on the list of vehicles for which an excise document is required at registration (Article 72(1) point 6a of the Road Traffic Act).
• Transport and insurance to the place where the machine enters the EU customs territory form part of the customs value (Article 71(1)(e) of the Union Customs Code); further transport within Poland is added to the VAT base.

Import step by step

1. Check the HS code and the rate in the tariff before purchase (table above).
2. EORI numbers — the importer needs an EU (PL) EORI for the import declaration, and the UK seller needs a GB EORI for the export declaration.
3. Export from the UK — the UK seller submits an export declaration in CDS. For the seller this has tax significance: zero-rated VAT on exports requires proof of export and proof of delivery, and a declaration with confirmation of exit is “official evidence” — Notice 703 (gov.uk). More on the UK side: export procedures for agricultural machinery.
4. Transport to Poland. If the machine travels under the T1 transit procedure to an office in Poland, import clearance is carried out at the destination — see how T1 transit works.
5. Import declaration in PL — classification, value, origin, calculation of duty and VAT.
6. Registration (tractors and trailers) at the county office — below.

Documents for importing an agricultural machine

• Sales invoice (parties, description of the machine, make, model, serial number, year of manufacture, price, Incoterms).
• Transport document (CMR or other).
• EORI numbers: the importer's (EU) and the seller's (GB).
• For tractors registered in the UK: the V5C registration document. According to gov.uk, on permanent export the seller must give the buyer the full V5C (not only the “new keeper slip”), and the “permanent export” section is sent to the DVLA — you present the rest of the document when registering abroad (gov.uk).
• A statement on origin on the invoice or other proof, if you want to apply the 0% preference (see statement on origin and the REX system and UK–EU rules of origin). Buying in the UK does not mean UK origin — a machine made, for example, in Germany or the USA does not always qualify.
• Technical documents (manuals, declarations, certificates), if available.

Registering a tractor in Poland

The owner has 30 days to submit the registration application, counted from the day the vehicle is released for free circulation by the KAS (National Revenue Administration) authority, where the vehicle was brought in from outside the EU (Article 73aa(1) point 2 of the Road Traffic Act; a business trading in vehicles has 90 days). The application is submitted to the starosta (head of the county) competent for the place of residence or registered office. Registration requires, among other things (Article 72 of the Road Traffic Act):

• proof of ownership;
• the British registration document, if the tractor was registered — for a non-EU vehicle, another document confirming registration issued by the authority of that country is accepted (Article 72(2a));
• proof of import customs clearance — for a non-EU vehicle being registered for the first time (Article 72(1) point 6);
• a certificate of a positive result of the technical inspection — a used agricultural tractor undergoes inspection before its first registration in Poland (Article 81(1) and (3); only new vehicles with a certificate of conformity are exempt);
• number plates or a declaration that the vehicle was brought in without plates, and sworn translations of foreign-language documents — according to the county office's information sheet.

The Road Traffic Act requires a certificate of conformity or individual approval (homologation) “where required” (Article 72(1) point 3); the county office's information sheet for a used vehicle brought in from abroad does not list it. For a new or never-registered tractor, ask the county office before purchase. Source of the list of documents: Starostwo Powiatowe in Jasło (gov.pl) — confirm the details with your own county office.

Used machinery — what to watch out for

• Keep the invoice, proof of payment and correspondence with the seller — the basis of the customs value is the transaction price.
• The serial number and year of manufacture on the invoice must match the nameplate.
• Check whether the machine is subject to leasing or a charge in the UK.
• Check the CE marking and the declaration of conformity — especially for a machine placed on the market only in Great Britain after 2020. Discuss safety requirements with us before purchase (see also importing agricultural machinery from the UK to Poland — HS codes, duty and documents).

Typical mistakes

• Assuming “agricultural machine = 0% duty” without checking the 10-digit code (7%, 3% and 1.7% do occur, and 16% for road tractors).
• No EORI on the importer's or the seller's side.
• Buying without establishing origin and without a statement on the invoice, then trying to recover the preference.
• Leaving import VAT out of the calculation (23% of the customs value with duty and transport costs to the place of destination in Poland).
• Late tractor registration — the 30 days run from release for free circulation (import clearance).
• No proof of export on the UK seller's side, which they need for the zero VAT rate.

Related guides

• Importing agricultural machinery from the UK to Poland — HS codes, duty and documents (questions and answers + video).
• Export procedures for agricultural machinery — the UK seller's side.
• Customs clearance of construction machinery UK–Poland and duty on construction machinery.
• Documents for T1 and how clearance is quoted.
• Special procedures and our services.

How we can help

We are a customs agency registered with CDS (UK EORI number). We help establish the HS code and the rate, prepare documents, arrange T1 transit and the import declaration, and check the proof of origin. Write to us — give the make, model, year, HS code (if you know it) and the value of the machine, and we will reply with what to do next. See also who we are.