Key facts for Italy buyers, as of October 2026
— Italy's standard VAT rate is 22%.
— On 23 October 2026, EU TARIC showed 0% third-country duty for excavator lines 8429 52 10 00 and 8429 52 90 00; this is not a rate for all machinery, and your broker must confirm the selected machine's exact line and any origin-based preference.
— EU product rules also apply to used products entering the Union market from a third country for the first time.
— Plant-health scope depends on the listed machinery code and previous agricultural or forestry use.
— A non-EU importer needs an EU-established indirect customs representative to lodge an Italian declaration.
— Your own customs broker clears the goods; Euro Plant Finder handles sourcing and the export side.
Sources are listed at the end. The buyer's broker confirms the live tariff line and origin evidence; the regional plant-health service confirms code, use history and applicable controls.
What changes when the machine comes from Britain or another EU country?
Fix the stock location and customs status before comparing purchase routes. As of October 2026, a British listing and an EU-yard listing need different evidence questions. Record where the machine stands, who owns it and where it has previously been placed or used.
For stock already in the EU, ask for free-circulation evidence, the seller's ordinary or margin VAT treatment, buyer status, transport arrangements and the machine's CE and engine history. An EU yard location alone does not answer those questions.
Ask the seller, Italian broker and tax adviser to settle those points for the actual purchase. Do not reconstruct a general intra-EU VAT formula. Keep the written invoice treatment beside the machine's status and conformity evidence.
For a British machine, make the third-country customs, conformity and origin questions visible before agreeing transport. A UK yard location does not prove UK origin or later Italian admission.
Compare the purchase routes in our UK versus European machinery guide before choosing a listing. Use the same headings for each candidate: identity, status, conformity, engine, tariff, VAT, farm use and intended Italian use.
Use a two-column route sheet when comparing stock. In the first column, record the evidence already supplied by the seller. In the second, name the broker, authority or tax adviser who must settle the open point. Ask for the same serial and engine identity on every record before comparing the commercial result.
Do not let the transport quotation choose the legal route. Agree the machine status, buyer arrangement and intended use first, then give the forwarder the resulting collection instructions. If the stock location or seller changes, repeat the route review rather than carrying the earlier assumptions into a new purchase.
What CE and engine evidence should I check before buying?
Start with the machine's market history, not its age alone. As of October 2026, EU product rules apply to used and second-hand products entering the Union market from a third country for the first time, including products made before the rules applied.
A pre-2021 UK history does not by itself settle eligibility. The Withdrawal Agreement circulation provision runs until the good reaches its end-user and places proof of earlier lawful market placement on the operator relying on it.
Give the Italian authority or broker the machine's prior-market history and the evidence behind any claimed exception. Ask for a written answer on the provision's reach after UK use. Do not promise an exemption from the build date or a previous CE plate alone.
The current and future machinery frameworks need distinct dates. Machinery placed on the EU market before 20 January 2027 must meet Directive 2006/42/EC. Machinery Regulation 2023/1230 applies mandatorily from that date.
Engine evidence needs its own check. Article 5(3) of Regulation 2016/1628 requires valid EU type-approval for engines and machinery fitted with them when placed on the market. The applicable stage, transitional provisions and Italian acceptance for a particular used machine require confirmation.
Send the engine plate, machine category and technical evidence to the Italian market-surveillance or approval authority identified with the broker. Ask it to settle the category, applicable stage and any exception. An independent inspection can document the machine's condition for your buying decision.
Keep condition and conformity as separate answers. An inspection record can identify the unit and its condition, but it does not decide statutory approval.
Create one technical pack for the machine. Put the serial plate, engine plate, declarations, prior-market evidence and inspection photographs under the same identity. Mark anything the seller cannot supply. Send the pack to the broker and relevant authority together so neither answers for a different model or configuration.
Ask for each answer in writing before payment. Record who assessed the conformity route, who assessed the engine and which evidence each person used. Keep an unresolved point visible instead of replacing it with a seller's assurance or an assumption based on another machine.
What customs duty and VAT apply in Italy?
As of October 2026, EU TARIC shows 0% third-country duty for excavator lines 8429 52 10 00 and 8429 52 90 00; this is not a rate for all machinery. Separate tariff classification from origin. The buyer's customs broker must confirm the machine's exact ten-digit tariff line and any origin-based preference before you rely on a duty rate.
Give the broker the machine description, attachments, serial details and intended use before you rely on a rate.
A UK preference claim can use the exporter's statement on origin on an invoice or other document, or the importer's own knowledge. Buying a machine in Britain does not establish UK origin. Ask the broker to validate the origin and evidence for the selected unit.
Italy's standard VAT rate is 22%, and VAT applies to imports made by anyone. The import-VAT base starts with customs value and includes duties and incidental expenses such as commission, packing, transport and insurance to the first place of destination.
A further EU destination is included when it is known when VAT becomes chargeable. Ask the broker which commission, brokerage and inland-haulage charges enter the actual base and which destination is used.
A private buyer's EORI or VAT-number arrangements and eligibility for import-VAT recovery or deferment are not confirmed for the purchase. Ask the Italian broker and tax adviser to settle the buyer's actual arrangements before payment.
Build the tax handover from the real invoice and journey. Give the broker the agreed purchase terms, collection point, first place of destination, known onward destination and each transport or service charge. Ask the tax adviser to review the buyer's position separately. Use their written answers when comparing candidates, not a worked example from another transaction.
Do not carry a rate across machines. A rate or preference decision belongs to the exact tariff line and origin evidence accepted for the selected unit.
Does farm or forestry use change the import checks?
Check the code and past use together. As of October 2026, the replacement Annex XI Part A machinery entry under Regulation 2026/826 applies from 15 October 2026. It covers listed codes of machinery and vehicles operated for agricultural or forestry purposes.
Do not infer a blanket exemption from a code that appears to be absent from the machinery list. The customs broker and regional plant-health service must still check the actual classification and previous use.
Keep cleanliness as a separate issue. Do not treat the absence of one code from the listed entry as an answer about condition, contamination or another applicable control.
Regione Veneto guidance requires relevant professional importers to be in RUOP category Importatori and validated in TRACES NT. It also allows private imports not intended for commercial sale. The applicable procedure still needs regional confirmation for the buyer.
Ask the regional plant-health service and customs operator to settle buyer status, registration and pre-notification. Do not generalise one region's process into a national answer.
The intended Italian border control post must confirm machinery acceptance and the applicable notice arrangements before transport is booked. The published plant-health post list is dated March 2020 and does not establish current machinery acceptance.
Give the regional service and broker the code, past-use history, dimensions and intended entry point. Ask them for the current controls and post arrangement in writing before asking a forwarder to book.
Who files the declarations and what must the seller agree?
Assign the representative before collection. As of October 2026, a non-EU importer cannot lodge an Italian customs declaration alone. It needs an EU-established indirect customs representative, and a VAT fiscal representative may not lodge that declaration.
ADM's procedure covers release into free circulation. Goods cannot be released without payment or a guarantee. Ask the broker to set out the importer, representative, declaration and release arrangements for this purchase.
Agree the UK seller's VAT evidence terms separately. HMRC export zero-rating requires 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 it waits for evidence.
Ask the seller and UK forwarder to agree the seller's treatment, exporter, evidence and any deposit in writing. Do not promise that every buyer qualifies for zero-rating or that a deposit will be returned on a fixed date.
Our overseas machinery scam guide explains checks to make before sending money. Keep seller verification separate from Italian conformity, customs and road-use decisions.
Italian road registration and any crane or lifting checks remain machine-specific. Ask Motorizzazione and the competent authority to confirm approval and documents before buying for road or lifting use.
Ask the forwarder to confirm the current schedule and acceptance for the machine's dimensions and weight. Do not rely on a fixed carrier, route, frequency, cut-off or transit time.
Run a handover check before loading. Match the machine identity, invoice, representative, declaration plan, seller evidence and transport booking. Give every party the same collection date and broker contact. If a route, dimension, buyer detail or evidence owner changes, update the handover and have the responsible adviser review its effect.
Pre-purchase checklist
Before you commit to used machinery for Italy:
— Ask the broker for the exact ten-digit code and any origin claim before relying on a duty rate.
— Obtain conformity and prior-market evidence, then ask about any pre-2021 exception you intend to use.
— Send the engine plate and machine details for a written approval and emissions answer.
— Establish past agricultural or forestry use and check it against the actual code.
— Confirm the regional registration or notice procedure and machinery acceptance at the intended entry point.
— Agree the importer, indirect representative and tax arrangements with the Italian broker and adviser.
— Obtain the seller's VAT and export-evidence terms; for EU stock, verify circulation status and seller VAT treatment.
— Ask Motorizzazione and the competent authority about approval and documents for any intended road or lifting use.
Finish with a single go-or-stop review. Put the owner of each open conformity, engine, tariff, tax, plant-health and road-use answer beside it. Do not release payment or collection while an unresolved answer could change the purchase decision.
Working with a buying agent who already does this
Euro Plant Finder handles sourcing and the export side. We find used machinery in Britain and Europe, check the seller, arrange inspection, negotiate for the buyer and coordinate available identity, condition, conformity and export-side evidence.
The buyer's own clearing agent or customs broker selects the declaration, classification, origin treatment and representation, then clears the goods. Italian authorities decide customs release, product, plant-health and road-use questions. We keep the seller and transport parties aligned with what those advisers request.
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Do you have to pay customs from the UK to Italy?
A customs declaration is required, but the duty depends on the machine. As of October 2026, the broker must confirm the actual ten-digit tariff line, duty rate and any origin preference before purchase. A non-EU importer needs an EU-established indirect customs representative to lodge the Italian declaration. Goods cannot be released without payment or a guarantee. Give the broker the machine description, attachments, serial details and intended use so the classification and representation decisions relate to the actual unit.
What are the current import duty rates in Italy?
There is no single machinery rate. As of October 2026, EU TARIC shows 0% third-country duty for excavator lines 8429 52 10 00 and 8429 52 90 00; this is not a rate for all machinery. Your Italian customs broker must confirm the actual ten-digit line, rate and any origin-based preference before you rely on them. A statement on origin or the importer's knowledge may support a preference claim, but buying from a British yard does not establish UK origin. Give the broker the machine description and evidence before purchase.
Do I need to pay VAT when exporting goods from the UK to Europe?
Keep the seller's UK VAT treatment separate from Italian import VAT. As of October 2026, Italy's standard VAT rate is 22%, and VAT applies to imports made by anyone. The import base can include duty and incidental expenses to the first place of destination. HMRC export zero-rating requires the goods to leave the UK and valid evidence within 3 months of the time of supply; an indirect-export seller may request a VAT deposit. The seller, Italian broker and tax adviser must settle the actual invoice, evidence, payment and recovery arrangements.
Can I import a used machine without CE documents?
Do not assume that missing documents can be cured after purchase. As of October 2026, EU product rules apply to used goods entering the Union market from a third country for the first time. A pre-2021 UK history does not by itself settle eligibility. Machinery placed on the EU market before 20 January 2027 must meet Directive 2006/42/EC, and covered engines need valid EU type-approval. Give the Italian authority and broker the machine history, conformity and engine evidence for a written unit-specific answer.
Does a used tractor need a phytosanitary certificate for Italy?
The answer depends on the current code and previous agricultural or forestry use. As of October 2026, the replacement Annex XI machinery entry applies from 15 October 2026 and covers listed codes. Absence of several common machinery codes from that list is not a blanket farm-use exemption; classification and cleanliness remain separate. The regional plant-health service must confirm scope, buyer registration and notice, while the intended border control post must accept the machine. Ask Motorizzazione separately about any intended road use.
Can Euro Plant Finder handle the Italian customs side?
Euro Plant Finder handles sourcing and the export side. We find machinery in Britain and Europe, check the seller, arrange inspection and coordinate available identity, condition, conformity and export-side evidence. The buyer's own clearing agent or customs broker chooses the declaration, classification, origin treatment and representation, then clears the goods in Italy. Italian customs, product, plant-health and road-use authorities make the official decisions. We work with those parties but do not replace them or promise that a machine will qualify.
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.
— EU TARIC (reference date 23-10-2026, origin GB; checked 23 Oct 2026)
— Agenzia delle Entrate (checked 23 Oct 2026)
— VAT Directive Arts 60, 61, 85, 86, 87 (checked 23 Oct 2026)
— Irish Revenue (checked 23 Oct 2026)
— Blue Guide 2022 (checked 23 Oct 2026)
— Withdrawal Agreement Arts 40(b), 41(1)(a), 42 (checked 23 Oct 2026)
— European Commission machinery page (checked 23 Oct 2026)
— Reg 2016/1628 (original 2016 text; checked 23 Oct 2026)
— Reg (EU) 2026/826 (Art 2 and point (8)(a) of the Annex; checked 23 Oct 2026)
— Regione Veneto (checked 23 Oct 2026)
— Commission Italy plant-health BCP list (PDF dated March 2020; checked 23 Oct 2026)
— ADM circular 40/2021 (14 Dec 2021; checked 23 Oct 2026)
— ADM circular 22/2022 (checked 23 Oct 2026)
— HMRC Notice 703 (last updated 4 Mar 2026; checked 23 Oct 2026)