Guides / Machinery imports from the EU · Updated 30 September 2026

Importing machinery and equipment into GB from the EU

What UK businesses need to sort out before an industrial machine leaves an EU factory: the commodity code, origin evidence, conformity marking, the right customs procedure, transport of heavy loads and import VAT.

Why machinery imports need more preparation

A pallet of consumables and a CNC machining centre may travel on the same trailer from the EU, but they are handled very differently at the UK border. Industrial machinery is expensive, often custom-built, frequently shipped in parts, and subject to product safety rules as well as customs rules. Getting the commodity code, the origin evidence, the conformity marking and the transport plan right before the goods leave the factory avoids most of the problems importers run into.

The basic import steps are the same as for any goods entering England, Scotland or Wales. According to GOV.UK you need an EORI number starting with GB, the commodity code for the goods, the customs value, and an import declaration, which most businesses have a transporter or customs agent make for them. If you are new to this, our EORI glossary entry and the guide to the CDS import declaration cover the basics.

Commodity codes: chapters 84 and 85

Most machinery falls into two chapters of the UK Trade Tariff:

Chapter 84 covers nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof. Pumps, compressors, machine tools, packaging lines, lifting and handling equipment and general-purpose industrial machines are typically here.
Chapter 85 covers electrical machinery and equipment and parts thereof, such as motors, generators, transformers and many electrical control items.

The boundary between the two chapters, and between a specific heading and a catch-all heading, is where classification errors happen. GOV.UK is clear that the commodity code determines the rate of duty you pay and whether you need an import licence, so it is worth taking time over. Practical points for machinery:

Classify the machine by what it actually does, using the manufacturer's technical description rather than the sales name.
Decide early whether a machine shipped in several consignments will be declared as one machine or as separate parts, and keep the documentation consistent.
Spare parts, tooling and accessories shipped separately may need their own codes.
If the classification is genuinely uncertain, see our guide to Advance Tariff Rulings.

Duty and origin

GOV.UK notes that you may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you are importing from. For machinery built in the EU, that means checking whether the goods meet the rules of origin in the UK–EU Trade and Cooperation Agreement and holding the right origin evidence, usually a statement on origin on the invoice. A machine that was only assembled in the EU from components made elsewhere may not qualify, so ask the supplier how origin was determined rather than assuming it. Without valid origin evidence, the full tariff rate for the commodity code applies.

Marking: UKCA and CE in Great Britain

Customs clearance and product compliance are separate questions. A machine can clear customs and still not be lawful to place on the market if it does not meet product safety requirements.

The current GOV.UK position is that the UK continues to recognise the CE marking, alongside or in place of the UKCA marking, for the Great Britain market under The Product Safety and Metrology (Amendment) Regulations 2024. Supply of machinery is one of the regimes covered. In practice that gives manufacturers a choice of conformity route, and a machine can carry more than one marking as long as it complies with the relevant requirements. Northern Ireland follows different rules, so check separately if the machine is going there.

Older articles and supplier guidance often say that CE marking stops being accepted in Great Britain on a fixed date. Check the current GOV.UK guidance rather than relying on those statements, and always confirm the rules for your specific product type.

If you are the importer (a UK business supplying a product from outside the UK), GOV.UK lists your responsibilities, including:

putting your identification details (name, trade name or trademark, and postal address) on the product
checking that the manufacturer has carried out the correct conformity process, drawn up the technical documentation and affixed the correct marking
keeping the technical documentation
making sure storage and transport do not affect the product's compliance
co-operating with market surveillance authorities

If you modify the machine in a way that affects compliance, or sell it under your own name, you take on the manufacturer's responsibilities. That matters for integrators who import a base machine and adapt it.

Inward processing for repairs and processing

Not every machine imported into Great Britain is going to stay. If you bring in machinery or components to process or repair them and then send them out again, inward processing may help. GOV.UK explains that under this procedure you do not need to pay Customs Duty and import VAT on goods you import and then re-export. If the processed goods stay in the UK instead, duty and VAT become payable.

To use it you must be established in the UK, have an EORI number and not have a poor compliance history. There are several ways to get authorised, including a full authorisation for regular use and authorisation by declaration for occasional use, and you must keep records and tell HMRC how the goods were disposed of. Goods that go the other way, out of the UK for repair and back, may instead fall under returned goods relief or outward processing. The right customs procedure code on the declaration is what tells HMRC which regime you are using.

Heavy and oversized loads

Large machines often exceed normal vehicle dimensions or weights and move as abnormal loads, with route planning and advance notification to the relevant road authorities. That affects timing, because the customs formalities, the crossing booking and the escorted road movement all have to line up. Build this into the delivery plan early and keep the customs paperwork (invoice, packing list with dimensions and weights, origin evidence) ready before the load sets off, so a heavy trailer is not left waiting at the port. For standard limits, see our guide to HGV weight and dimension limits.

Import VAT

Import VAT is charged on machinery in the same way as on other goods. GOV.UK confirms that VAT-registered businesses can claim back the VAT they paid on imported goods, subject to the normal rules. For the option of accounting for it on your VAT return, see postponed VAT accounting explained.

Machinery moving the other way

If your business also ships machines from Great Britain into the EU, the picture is mirrored: EU classification, EU origin rules and CE conformity documentation apply on arrival. For UK-to-Poland machinery shipments, see the Easy Clearance guide on importing UK machinery into Poland and the EU.

Checklist before the machine ships

GB EORI number in place, and a customs agent appointed if you are not declaring yourself.
Commodity code agreed for the machine and any separately shipped parts.
Origin evidence from the supplier if you want preferential duty.
Conformity marking, declaration of conformity and technical documentation checked.
Your importer details ready to be added to the product.
Inward processing authorisation in place if the machine is only in the UK for processing or repair.
Abnormal load arrangements and crossing booked to match the customs timeline.

Related guides

Moving machinery between the UK and the EU?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its guide covers machinery shipped from the UK into Poland.

Read the machinery guide

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.