Importing Used Machinery from the UK and Europe to France

What should I check before buying a used machine for France?

Begin with the physical machine, the buyer and the route. For the October 2026 position, record whether the unit is in Great Britain, Northern Ireland or an EU member state. Name the intended French importer and record whether the buyer is identified for French VAT. Those facts come before any tax or transport calculation.

Give the broker the make, model, serial number, configuration, intended work and proposed tariff code. Ask who will act as importer and declarant, where the machine will enter the European Union and where any customs transit will end. The answer should be tied to this unit rather than a broad label such as excavator, tractor or telehandler.

A mainland-European dealer sale needs its own invoice decision. Its ordinary or margin-scheme treatment depends on the actual seller, buyer status and transport arrangement. A French VAT number does not make every used-machine invoice VAT-free. The seller and its tax adviser should state the scheme and invoice treatment before payment.

Northern Ireland needs a separate status check. UK guidance says a direct movement from Northern Ireland to the EU does not need a customs declaration, but the machine's history and plant-health position remain relevant. Ask the buyer's broker and HMRC to settle the customs status, and ask the relevant plant-health authority about any GB-origin conditions.

Use our guide to checking an overseas machinery seller before deciding how to proceed. Compare the sourcing options in our guide to UK and European machinery. Keep the seller check separate from the customs and compliance decisions.

Keep one decision sheet tied to the serial number. Put the seller, location, buyer status, proposed code, intended use and entry plan at the top. Record each open point beside the broker, authority, manufacturer or seller responsible for answering it. If the machine or route changes, circulate the revised details before relying on an earlier answer.

Can a used UK machine meet French conformity and engine rules?

Treat the machine and its engine as separate admission questions. As of October 2026, the European Commission says machinery placed on the EU market before 20 January 2027 must comply with Machinery Directive 2006/42/EC. French customs lists machinery and work equipment among products whose CE marking is checked at clearance from outside the EU.

The French customs page does not describe a separate route just because a machine is used. A plate, machine age or earlier work in Britain is therefore not a complete answer. Collect the CE plate, declaration, instructions, serial records and placing history that exist, then send them to the relevant French market-surveillance authority and the buyer's broker.

The engine needs its own file. The engine-stage and admissibility treatment of a particular used GB machine is not settled. Ask the manufacturer and relevant French environment or transport authority for a written answer based on the serial engine, machine category and documentary history.

A pre-purchase inspection can help you assess the selected machine before commitment. Use it to match the serial, plates and condition to the seller's documents. An inspection does not replace an authority decision, but it can show whether the evidence belongs to the unit being offered.

What customs duty and VAT apply to machinery imported into France?

Separate the settled VAT rules from the machine-specific duty answer. Under the October 2026 position, France's normal VAT rate is 20%. Import VAT self-accounting is compulsory and automatic for a business identified for VAT in France. French customs collects import VAT when the liable party is a private individual or a public body not registered for French VAT.

Duty cannot be reduced to one machinery percentage. TARIC lists different treatments by the exact line, and the machine's ten-digit code, origin and any preference evidence must be checked before a rate is used. Buying from a UK seller does not establish UK origin. Ask the customs broker for the live code, measure and evidence requirement in writing.

The import-VAT base includes customs value and duties. It also includes incidental expenses such as commission, packing, transport and insurance incurred up to the first place of destination. The broker should decide the transaction-specific additions, the relevant destination and the place of clearance rather than treating the delivery address as an automatic answer.

A clear cost schedule helps the declarant apply those rules. Keep the machine price, transport, insurance and service lines identifiable, but do not turn an unconfirmed classification or destination into a landed-cost promise. The broker and tax adviser should explain the declaration treatment before you commit.

Which import and export documents should I arrange?

Build a machine-specific evidence pack while the seller is still engaged. For the October 2026 route, French customs allows an importer to file its own declaration, and DELTA IE has applied to imports since 26 March 2025. Euro Plant Finder does not use that option for the buyer: the buyer's own customs broker files and clears the machine.

French customs says a legal entity's EORI is FR plus its SIREN, with SIREN used in European customs applications. An individual who is not active in customs does not need an EORI. Your broker should determine which arrangement fits the named importer and who will be the declarant.

Ask the seller for the proposed invoice, machine identity, serial and engine details, conformity history, origin material and any past-use records needed for plant-health questions. There is no single universal file for every machine. Make the request specific to the route and the unit.

The British seller has its own evidence requirement. A UK VAT-registered seller may zero-rate an export only if the goods leave the United Kingdom and valid export evidence is held within three months of the time of supply. The seller and its tax adviser should agree the invoice treatment, exporter, evidence and any deposit before payment.

Match the export and import records before loading. The description, serial details, buyer, seller and route should tell the same story on each side. Ask the broker and forwarder to identify any missing item before the machine reaches the collection stage.

Does a used tractor need plant-health checks and registration?

Start with the machine's code, past use and intended road use. These are the October 2026 checks. French customs requires a Common Health Entry Document for Plants and Plant Products (CHED-PP) for each consignment of goods in the listed plant-health scope. Whether a used machine is included depends on its tariff code and agricultural or forestry use.

For a controlled consignment, French customs requires notification in TRACES at least one working day before arrival. Entry must be through a border control post. SIVEP and the buyer's broker should identify a post that accepts the machine and set the appointment arrangements before freight is fixed.

Defra and the Animal and Plant Health Agency say regulated used agricultural or forestry machinery must be visually free from soil and inspected before export. The certificate covers one consignee. Ask APHA and SIVEP to settle the machine's scope, certificate timing and French acceptance, then clean the unit before loading and retain detailed photographs.

Registration is separate. France requires agricultural and forestry machines to be registered, but the general tractor page does not settle the route for every used tractor imported from outside the EU. Ask ANTS and the regional DREAL which conformity or approval documents will be accepted for the actual tractor before buying it.

Do not treat customs release, plant-health release and registration as one approval. Each belongs to a different part of the journey. Put the named authority, broker and responsible person beside each open decision so the answer is obtained before the seller releases the machine.

How should I choose the entry point and transport arrangements?

Let the declaration and control plan choose the route. For the October 2026 transport decision, the entry point, place of customs clearance and any transit closure must be agreed for the actual shipment. A preferred port or delivery address cannot settle those questions on its own.

If plant-health control applies, the chosen border control post must be able to accept the machine and the notification must fit the arrival plan. If customs transit is used, the broker and forwarder should agree who opens it, where it ends and what proves its closure. Align those arrangements before accepting a carrier quotation.

Give the forwarder the measured dimensions, weight, working condition and loading constraints. Ask for written acceptance of the actual machine and a route that matches the broker's declaration plan. Do not rely on an unconfirmed sailing, closure, transit time or current carrier assumption.

The handover plan should state who holds the export evidence, who receives release information and who can authorise collection. Ask the seller for loading photographs and a signed collection record. Keep those documents with the machine file rather than reconstructing the movement later.

Pre-purchase checklist

For the position in October 2026, work through these checks before you commit to a machine for France:

— Identify the machine, its location, the buyer type and the buyer's French VAT status.

— Appoint your customs broker and settle the importer, declarant and EORI arrangements.

— Obtain conformity and engine evidence, then seek a written machine-specific admission answer.

— Ask for the exact tariff classification, origin evidence and valuation treatment.

— Record past use and ask SIVEP and APHA about certification, inspection and notification.

— Ask ANTS and DREAL which registration and approval papers will be accepted for the tractor.

— Agree the seller's VAT scheme and, for a UK export, the evidence obligations before payment.

— Agree the entry post, clearance location, any transit closure and current transport acceptance.

Keep the answers beside the serial number and seller's invoice proposal. If the machine or route changes, send the new details back to the parties who gave the earlier decisions.

Working with a buying agent who already does this

Euro Plant Finder works on the sourcing and export side. We find machinery in the UK and Europe, check the seller, arrange inspection, negotiate for the buyer and coordinate identity, condition, cleaning and export documents.

The buyer's own customs broker files the French declaration and clears the machine. The relevant authorities decide conformity, plant-health and registration questions. We keep the seller-side information aligned with what those parties request.

Sources and last check

This guide was last checked on 26 October 2026 against the official sources below. It is general guidance, not a quotation or legal advice: rates and rules change, so confirm anything that affects your machine with your customs broker or the authority named.

— French customs: Les taux de TVA (page dated 27/04/2021; checked 23 Oct 2026)

— BOFiP: BOI-TVA-LIQ (version from 28/06/2023; checked 23 Oct 2026)

— French customs (updated 30/12/2021; checked 23 Oct 2026)

— European Commission: TARIC measures, GB origin, reference date 23 Oct 2026 (checked 23 Oct 2026)

— French customs: self-filing; DELTA IE since 26 Mar 2025 (checked 23 Oct 2026)

— French customs: EORI and SIREN (checked 23 Oct 2026)

— European Commission: machinery page (checked 23 Oct 2026)

— French customs: restrictions page (updated 21/01/2021; checked 23 Oct 2026)

— French decree 2021-1499 via a public-body database: Decree 2021-1499 (checked 23 Oct 2026)

— French customs: CHED-PP, lead time, fee, code C085 (checked 23 Oct 2026)

— Defra/APHA: used-machinery export guidance (undated; checked 23 Oct 2026)

— Service-public: F10522 (page verified 6 Mar 2026; checked 23 Oct 2026)

— EUR-Lex: VAT Directive (checked 23 Oct 2026 to Article 134; Articles 35 and 86 used here)

— BOFiP: BOI-TVA-SECT-90-60 (14 May 2025 draft under consultation; checked 23 Oct 2026)

— GOV.UK: trading and moving goods in and out of Northern Ireland (updated 6 Jul 2026; checked 23 Oct 2026)

— HM Revenue & Customs: Notice 703 (last updated 4 Mar 2026; checked 23 Oct 2026)