Importing machinery from the UK starts with establishing the correct HS code in chapter 84 or 85 of the Combined Nomenclature, because it determines both the duty rate and any additional requirements, for example the need to present a CE declaration of conformity. The declarant must hold an EORI number, a commercial invoice with a technical description of the machine and — if the goods are not cleared at the EU border — a T1 transit document handled in the NCTS system. Correct technical documentation speeds up the check and reduces the risk of the shipment being held for clarification.
Contents
In brief — what you will learn
- ✓ How to prepare the process and the documents
- ✓ How the declaration and inspection work
- ✓ How to maintain compliance and settlements
How to prepare the process and the documents
Split of responsibilities between the parties
Minimum data set for the declaration
Find out more about the services of the UK customs agency.
How the declaration and inspection work
Operational stages from pre-notification to release
The most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Complete customs documentation should be kept for at least 5 years, including correspondence with the customs authorities and electronic confirmations from the HMRC and AIS systems. If a declaration needs to be corrected, submit a correction request without delay and keep a full audit trail of the changes as evidence of due diligence.
Working with a customs agency and internal audit
Effective cooperation with a customs agency requires a clear split of roles: the importer supplies the commercial and transport data, the agency is responsible for the accuracy of the declaration and for liaison with the customs office. A regular internal audit — at least once a quarter — helps catch recurring classification or valuation errors before they become the subject of an external inspection.
Summary
In summary: for 'importing machinery from the UK step by step', the key is to run the process according to current official guidance, with a clear split of responsibilities and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during an inspection. If any requirement is unclear, check the current HMRC and customs authority guidance before the final declaration.
Legal basis and sources
- HMRC: UK Trade Tariff (UI)
- HMRC: Check a UK EORI Number API
- GOV.UK: Goods Vehicle Movement Service guidance
If the rules or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What documents are required when importing machinery from the UK?
Importing machinery from the UK requires: a commercial invoice, a CMR transport document, a goods specification with the CN code, the importer's EORI number and, where applicable, an EUR.1 certificate of origin or a statement on origin on the invoice. For used machinery, the customs authorities may request an additional technical acceptance report or documentation confirming the age of the equipment.
Who is responsible for submitting the customs declaration when importing machinery from the UK?
Responsibility for submitting the customs declaration lies with the importer or with a customs representative appointed by the importer and acting under a power of attorney. The scope of the authorisation — direct or indirect representation — must be defined before the procedure starts, since it affects liability for any errors in the declaration and the resulting customs debt.
How is the customs value of imported machinery correctly established?
The customs value of machinery from the UK is established primarily on the basis of the transaction value, i.e. the price paid or payable, increased by transport and insurance costs to the EU border (CIF Incoterms). If the customs authorities challenge the transaction value, the alternative methods set out in Articles 70–74 of the Union Customs Code are applied in sequence.
How long does customs clearance take for machinery imported from the UK?
With complete and consistent documentation, customs clearance of machinery from the UK usually takes from a few hours to one business day. Discrepancies between the invoice and the transport document, an incorrect CN code, or a missing EORI number can extend the procedure by several days, and in extreme cases result in the cargo being held for clarification.
Is importing machinery from the UK subject to duty and VAT, and how are they settled?
Yes, importing machinery from the UK is subject to duty at the rate assigned to the goods' CN code (under the EU–UK TCA, many machines qualify for a 0% rate if the rules of origin are met) and to import VAT at 23% in Poland. Under Article 33a of the VAT Act, it is possible to settle the tax in the monthly return instead of paying it immediately into the customs office account, which improves the company's cash flow.
Related guides
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