Clearing industrial machinery requires precise tariff classification (the CN code depends on what the equipment does), a correct customs value, a full set of documents and — when importing into the EU — compliance with CE requirements. A machine from the UK qualifies for 0% duty only if it meets the preferential origin rules.
Contents
Since Brexit, importing an industrial machine from the United Kingdom into Poland is an ordinary import clearance from a third country. Below are the main elements that determine the duty, the timing and the risk of the goods being held. For a step-by-step description, see our article on importing a machine from the UK to Poland.
Tariff classification (CN code)
Industrial machinery is most often classified in chapters 84–85 of the Combined Nomenclature. The code is determined by the equipment's principal function, in line with the interpretation rules and explanatory notes to the Harmonized System — not by a general category or a trade name. If in doubt, you can apply for Binding Tariff Information (BTI), which is valid for 3 years — see BTI — what it is and how to get it and our guide to HS codes.
Customs value
As a rule, the basis is the transaction value, i.e. the price actually paid or payable for the machine, increased by the elements listed in the UCC, including transport and insurance costs up to the place where the goods enter the EU customs territory. Understating the value leads to additional payments and interest. The rules are explained in customs value of goods — how to calculate it.
Duty and preferential origin
Imports from the UK are subject to the rates of the EU customs tariff, unless the machine has preferential origin under the EU–UK Trade and Cooperation Agreement (TCA). In that case duty is 0%, provided origin is documented: by the exporter's statement on origin (for example on the invoice) or by the importer's knowledge. Buying a machine in the UK does not make it of UK origin, and the EUR.1 certificate is not used under this agreement. More: statement on origin in UK–EU trade.
CE marking and technical documentation
Machinery placed on the EU market must meet safety requirements and bear CE marking and a declaration of conformity. The Machinery Directive 2006/42/EC currently applies; from 14 January 2027 it is replaced by Regulation (EU) 2023/1230 on machinery, which expressly places obligations on importers: they may place only compliant machinery on the market, must ensure the manufacturer has carried out the conformity assessment and drawn up the technical documentation, that the machine bears CE marking and comes with instructions, and must put their own contact details on it (or on the packaging or an accompanying document) (Article 13). A British machine bearing only UKCA marking does not on its own meet EU requirements — check that it has CE marking.
Documents for clearance
- commercial invoice and packing list,
- transport document (for example CMR or AWB),
- the importer's EORI number and, if acting through an agency, a power of attorney,
- declaration of conformity, technical documentation and instructions,
- a statement on origin, if the importer wants to apply TCA preference,
- for used machinery — documents confirming the price (invoice, contract, proof of payment).
If the machine travels from the UK to Poland under transit, see clearing machinery from the UK — documents and T1.
Who lodges the declaration
The declaration is lodged by the importer or a customs representative. A direct representative acts in the name and on behalf of the importer, while an indirect representative acts in their own name but on behalf of the importer. An indirect representative is jointly liable with the importer for the customs debt; a direct one generally is not. The scope of duties should be set out in the agreement — see direct and indirect customs representative.
Most common mistakes
The most frequent are incorrect CN classification, an understated customs value, missing origin documents when claiming preference, and missing CE documents. It is worth catching them before the declaration is lodged — a correction after release is possible, but more costly.
Record-keeping
Customs documents and information must be kept for at least 3 years from the end of the year in which the declaration was accepted (Article 51 UCC). Tax records, including VAT, must be kept until the limitation period for the tax liability expires, so in practice for longer (UCC).
Planning to import or export a machine? Get in touch — we will check the CN code and documents and prepare the declaration.
Sources
- Regulation (EU) No 952/2013 (Union Customs Code) — EUR-Lex
- Regulation (EU) 2023/1230 on machinery — EUR-Lex
- European Commission: TARIC
Frequently asked questions
What documents are needed to clear industrial machinery from the UK into Poland?
A commercial invoice, packing list, transport document (CMR or AWB), the importer's EORI number, the declaration of conformity and technical documentation of the machine and — if you want to apply TCA preference — a statement on origin. If you act through an agency, a power of attorney is also needed.
How do you classify industrial machinery in the CN nomenclature?
Most often in chapters 84–85, according to the equipment's principal function and the explanatory notes to the Harmonized System. If in doubt, you can apply for Binding Tariff Information (BTI), valid for 3 years.
Who is responsible for the customs declaration when importing machinery?
The importer or its customs representative. An indirect representative acts in its own name on behalf of the importer and is jointly liable for the customs debt, while a direct representative acts in the importer's name and generally is not liable for the debt.
Is machinery from the UK subject to duty after Brexit?
Yes, EU tariff rates apply unless the goods have preferential origin under the TCA, in which case the rate can be 0%. This requires the exporter's statement on origin or the importer's knowledge; buying in the UK does not mean UK origin.
Must imported machinery bear CE marking?
Yes, machinery placed on the EU market must meet safety requirements and bear CE marking and a declaration of conformity. From 14 January 2027, Regulation (EU) 2023/1230 applies and replaces the Machinery Directive 2006/42/EC. UKCA marking alone is not enough.
How long must customs documents be kept?
At least 3 years from the end of the year in which the declaration was accepted (Article 51 UCC). Tax records, including VAT, are kept until the limitation period for the tax liability expires.
Related guides
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