Key facts for Denmark buyers, as of October 2026
— Danish imports use DMS Import.
— VAT-registered Danish importers report 25% import VAT on their return; private buyers must confirm their separate arrangements.
— The 8429 52 90 tariff consultation showed 0% duty; your broker must confirm the actual machine's code.
— A required machinery phytosanitary certificate must be issued no earlier than 14 days before dispatch.
— Used machinery inspected at a Danish customs-approved port needs notice at least three working days before expected arrival.
— Your own customs broker clears the goods; Euro Plant Finder handles sourcing and the export side.
Sources are listed at the end of this guide. Rules and rates change: confirm the ones that matter for your machine with your own clearing agent before you commit.
What changes when I buy in Britain or another EU country?
For a purchase planned in October 2026, start with the buyer, seller and stock location. A machine offered by a British seller creates a different set of invoice and import questions from stock held by an EU dealer. Write those details down before discussing transport.
A Danish business importing from Great Britain should establish its CVR number and importer registration through virk.dk. That importer registration gives the EORI used for customs. The buyer's customs broker still needs to know who will file the declaration and act for the importer.
Buyer status matters as much as seller location. A private or non-VAT-registered buyer must establish who files and how import VAT is paid. Do not apply the VAT-return treatment for a VAT-registered business to a different buyer without advice.
An EU dealer purchase also needs an invoice review. The seller and tax adviser must establish whether the ordinary or margin scheme applies, what transport evidence is needed and how a private purchase is treated. EU stock is not automatically a VAT-free transaction.
Use our UK versus European machinery guide when comparing where to buy. Ask both sellers for the same machine identity, invoice proposal and supporting records so that you can compare like with like.
Set the buyer route before you set the collection date. The seller and tax adviser should confirm the invoice treatment. Your customs broker should confirm importer registration, representation and the filing plan.
What CE and engine documents should I check before buying?
On the October 2026 position, collect the machine's declaration, instructions, data plate, serial number, engine plate and placing history before asking whether it can be used in Denmark. A seller's general assurance cannot answer a question tied to one unit.
The CE and conformity route for a particular used GB machine is not yet settled. That includes any claimed pre-2021 exception, missing declaration or private-buyer situation. Ask Arbejdstilsynet and your customs broker to assess the machine's previous placing, documents and instructions before purchase.
The applicable engine stage and acceptance of a particular used GB machine are also unresolved. Send Miljøstyrelsen and your broker clear photographs of the engine plate and the machine history. Ask about the applicable stage, transitional provisions and any tractor-specific route rather than assuming an age-based exemption.
Machinery Regulation (EU) 2023/1230 applies on a mandatory basis from 20 January 2027. That date does not by itself decide which evidence your particular second-hand machine needs, so the practical question still belongs with the named Danish authority.
A tractor intended for roads creates a separate issue. Denmark's route for a used GB tractor, including whether a dataerklæring or data declaration is accepted without an EU Certificate of Conformity, is not yet confirmed. Ask Motorstyrelsen and Færdselsstyrelsen before buying for road use.
If you are buying a tractor remotely, see our sight-unseen tractor buying guide. Use its condition checks alongside, not instead of, the conformity, engine and road-use questions.
Do not buy first and ask about admissibility later. Arbejdstilsynet and your broker should confirm the conformity route. Miljøstyrelsen should answer the engine question, while Motorstyrelsen and Færdselsstyrelsen should answer road approval.
What duty and VAT apply to used machinery in Denmark?
For calculations made in October 2026, separate classification, origin, customs value and import VAT. One machine description rarely settles all four. Give your broker the specification, serial number, intended use, manufacturing evidence and proposed invoice before relying on a rate.
The TARIC consultation for excavator line 8429 52 90 showed 0% duty. That narrow result does not establish a rate for every excavator or all machinery. Do not transfer an agricultural tractor rate to a non-agricultural tractor, or a rate from any other machine family.
Preferential UK treatment depends on qualifying UK origin and valid evidence, such as a statement on origin or the importer's knowledge. A UK seller or British departure point does not itself establish origin. The seller and broker need evidence tied to the actual machine.
Customs value includes the machine price and transport to the EU's external border. Denmark's import-VAT calculation includes customs value, duty and costs to the first Danish destination, including further transport and insurance. Those are different anchors and should not be collapsed into one informal total.
A VAT-registered Danish importer reports 25% import VAT on its VAT return. A private or non-VAT-registered buyer must obtain a separate filing and payment answer. The treatment of commission, UK-side costs and plant-health charges in either base also needs transaction-specific advice.
Get one written calculation for the actual purchase. Your customs broker should confirm the exact tariff line, live rate, origin evidence and customs value. The broker and tax adviser should confirm the VAT base, each additional charge and the buyer's reporting treatment.
Does a used farm machine need a plant-health certificate?
For plant-health planning in October 2026, begin with the exact tariff code and the machine's work history. The Danish rules cover listed machinery and vehicle codes previously operated for agricultural or forestry purposes. Appearance alone does not decide whether a machine is within scope.
That history matters for construction plant too. An excavator, loader or other construction-style unit that has worked on a farm needs a code-and-use answer from the Danish plant-health authority. Do not treat every farm-used machine as regulated, or every construction code as outside control.
If the authority says the machine requires a plantesundhedscertifikat, or phytosanitary certificate, Danish guidance specifies that it must be issued no earlier than 14 days before dispatch. Plan the inspection and dispatch window together rather than ordering a document before the machine is ready.
Relevant professional importers must be registered for plant health. Private persons not commercially involved in importing need no such registration and may notify on a paper form. The authority and filer still need to classify the buyer and agree the practical notice method; hobby-farmer or CVR-without-VAT treatment should not be assumed.
Ask the seller for the full work history, not only the last owner's description. Give the authority the proposed code, prior use, dispatch country and buyer status in one request so that the certificate and registration answers refer to the same transaction.
Do not let cleaning language replace a scope decision. The Danish plant-health authority should confirm the current code list, past-use test, certificate requirement and importer-registration position. The chosen filer should confirm the notice method.
When must I notify the port, and who clears the machine?
Before an October 2026 arrival, put customs, plant health and the physical inspection place on one plan. Danish imports use DMS Import; the older Importsystemet closed on 14 March 2026. Your broker should prepare for the current system rather than relying on an old set of instructions.
Used machinery inspected at a Danish customs-approved port requires notification at least three working days before expected arrival. That period is not the same as 72 hours, and it does not prove that a particular terminal can accept the machinery or provide the required inspection.
Danish guidance permits relevant used machinery through customs-approved ports. The plant-health authority and filer must still agree the actual control place, booking and handling arrangement. A terminal's existence does not establish plant-health acceptance.
If the machine enters through another EU state, the plant-health document check takes place there. The first-entry authority and the Danish broker or filer must agree any onward control, authorised transfer, supervision and transit closure. Do not assume the check can simply be moved to Denmark.
For a UK purchase, HMRC export zero-rating requires the goods to leave the UK and valid export evidence within 3 months of the time of supply. On an indirect export, the seller may require a VAT deposit while awaiting evidence, and customer eligibility conditions apply. Agree the invoice, exporter and evidence terms before collection.
Euro Plant Finder handles sourcing and the export side and works with the buyer's own clearing agent or customs broker. That broker clears the goods. We coordinate the export file with them, but Danish filing, tax and authority decisions remain with the buyer's appointed specialists.
Make the control place a written answer, not an assumption. The plant-health authority and filer should confirm inspection and notice arrangements. Your broker should confirm the DMS Import declaration and any transit, while the seller and UK forwarder settle export evidence.
Pre-purchase checklist
Before you commit to a machine for Denmark, collect each answer in writing. An independent inspection can help document condition before purchase, but it does not decide conformity or import eligibility.
— Confirm the buyer's CVR, importer registration, EORI and VAT status, then agree who will file through DMS Import.
— Ask the broker for the actual tariff line, current rate and any evidence needed for a preferential-origin claim.
— Obtain the declaration, instructions, plates and history, then send unresolved conformity and engine questions to the named authorities.
— Ask Motorstyrelsen and Færdselsstyrelsen for the road-approval route before buying a tractor for road use.
— Record every previous agricultural or forestry use and ask the plant-health authority whether the code is listed.
— Arrange any certificate inside the dispatch window, then settle registration, notice method and the three-working-day notice where it applies.
— Obtain the actual inspection-place decision; for entry through another EU state, agree the document check and transit closure.
— Put the UK seller's VAT and evidence terms, or the EU dealer's scheme and transport proof, in writing before payment.
Working with a buying agent who already does this
Euro Plant Finder can source the machine, check the seller, arrange an inspection and coordinate export-side documents. Your own clearing agent or customs broker handles the Danish import declaration and clears the goods. We work with that broker so the machine identity, origin evidence and export file reach the right people.
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What is the import duty rate from the UK to Denmark?
As of October 2026, the TARIC consultation for excavator line 8429 52 90 showed 0% duty. That is a narrow example, not a rate for every excavator or machine. Your customs broker must establish the exact tariff line and live rate. Preferential treatment also depends on qualifying UK origin and valid evidence, such as a statement on origin or the importer's knowledge; a British seller or departure point does not prove origin.
What are the import taxes in Denmark?
As of October 2026, a VAT-registered Danish importer reports 25% import VAT on its VAT return. A private or non-VAT-registered buyer needs a separate answer on who files and how VAT is paid. Customs value includes the machine price and transport to the EU's external border. The import-VAT calculation also includes duty and costs to the first Danish destination, including further transport and insurance. Ask your broker and tax adviser to confirm the actual base and buyer treatment.
Is VAT charged on import duty?
Yes, on the October 2026 position, duty is included in Denmark's import-VAT calculation. The calculation also includes customs value and costs to the first Danish destination, including further transport and insurance. That does not settle every addition. The treatment of commission, UK-side costs and plant-health charges needs a transaction-specific answer from the buyer's customs broker and tax adviser before you rely on a calculation.
What do I need to import a used tractor from England?
Start with importer and VAT status, then collect conformity records, the engine plate and the tractor's prior-use history. As of October 2026, the CE route, engine treatment and Danish road-approval route for a particular used GB tractor are not settled by a general rule. Listed farm or forestry-used machinery may also need plant-health documents, registration and port notice. Ask Arbejdstilsynet, Miljøstyrelsen, Motorstyrelsen, Færdselsstyrelsen, the plant-health authority and your broker about the actual tractor before purchase.
How early must I notify a farm-machinery import?
As of October 2026, used machinery inspected at a Danish customs-approved port requires notification at least three working days before expected arrival. A required phytosanitary certificate must be issued no earlier than 14 days before dispatch. Those timings do not prove that a particular terminal can inspect your machine. The Danish plant-health authority and filer must confirm the code, buyer registration, chosen control place, booking and notice method for the actual shipment.
Can Euro Plant Finder handle Danish customs clearance?
Euro Plant Finder handles sourcing and the export side, and works with the buyer's own clearing agent or customs broker. That broker clears the goods and confirms the Danish import declaration. We can source the machine, check the seller, arrange an inspection and coordinate export-side documents so the broker receives a consistent file. The Danish authorities and the buyer's advisers still decide classification, tax, conformity, road approval and plant-health requirements.
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 clearing agent or the authority named.
— Toldstyrelsen (21 Oct 2026; checked 23 Oct 2026)
— Toldstyrelsen (2 Jul 2026; checked 9 Oct 2026)
— Toldstyrelsen (30 Jun 2026; checked 23 Oct 2026)
— Toldstyrelsen (30 Jun 2026; checked 23 Oct 2026)
— TARIC (reference date 23-10-2026, origin GB; checked 23 Oct 2026)
— European Commission (undated; checked 7 Oct 2026)
— lfst.dk (checked 23 Oct 2026)
— Vejledning om import af planter og planteprodukter - Oktober 2026 (Oct 2026; checked 23 Oct 2026)
— lfst.dk (checked 23 Oct 2026)
— HMRC Notice 703 (4 Mar 2026; checked 9 Oct 2026)
— Skattestyrelsen — JV 2026-2 D.A.8.3.2 — checked 23 Oct 2026.