Importing Agricultural Machinery from the UK to Poland — HS Codes, Duty and Documents

Importing Agricultural Machinery from the UK to Poland — HS Codes, Duty and Documents

Importing used tractors, combine harvesters and other agricultural machinery from the UK is popular among Polish farmers and dealers. Since 2021, this has involved a full customs procedure — here is everything you need to know.

Questions and answers — Agricultural machinery from the UK

What must the invoice from the UK seller contain?

• Seller's details (name, address, UK EORI)
• Buyer's details (name, address, PL EORI)
• Description of the machine: make, model, year of manufacture, serial number, hours of use
• Price in GBP
• Incoterms and place of delivery
• Country of origin (UK, Germany or other — important for the TCA)

Does a used machine from the UK also need a CE certificate?

Used agricultural machinery imported for your own use on the farm does not require re-certification under CE. However, if you want to resell the machine as a dealer, the buyer may require safety documentation. For machines registered for use on public roads: the technical conditions in force in Poland must be met regardless of CE certification.

What is the total cost of importing a tractor from the UK?

An indicative cost breakdown for a tractor priced at GBP 50,000 (≈ PLN 255,000):

This is an indicative calculation. Contact easyclearance.pl for an exact quote.

Where do you apply to register the tractor after customs clearance?

You submit the registration application at the District Office (Starostwo Powiatowe) responsible for your place of residence or your company's registered office. Attach the SAD/PZC (customs document), the purchase invoice, proof of payment of duty and VAT, the vehicle card (if available), or confirmation that the technical inspection has been carried out.