Key facts for Greece buyers, as of October 2026
— Greece's standard VAT rate is 24%, including for imports.
— Qualifying agricultural machinery has reduced 13% treatment; parts are excluded.
— The checked tariff lines 8429 52 10 00 and 8429 52 90 00 carry 0% third-country duty.
— The published construction-machine rules distinguish suitability certification from type approval.
— Plant-health scope depends on tariff classification and previous farm or forestry use.
— The Machinery Regulation applies from 20 January 2027.
Your broker confirms current tax classification and eligibility; the Greek approval and plant-health authorities confirm the applicable machine requirements.
What should I check before buying a machine for Greece?
Start with the actual unit, its intended work and the place it will be used. As of October 2026, a seller's description or CE plate does not settle whether a particular used UK machine meets Greek conformity requirements. The answer depends on its history and documents, and the responsible Greek conformity authority must decide the route in writing.
Make one identity file before comparing the final price. Record the make, model, serial number, engine plate, year information, current location and previous use. Ask for the declaration, manuals and any first-market or registration evidence. The engine position is also unsettled without the selected machine's plate, model and history.
The invoice route matters as well. A European or Northern Irish purchase does not have one settled invoice and VAT treatment for every buyer. Obtain the seller's written scheme and movement terms, then give them to the Greek accountant and customs broker before treating the stock as an ordinary EU purchase.
Our guide to buying construction plant from Europe explains the seller and condition checks to make before committing. Arrange a pre-purchase machinery inspection before you rely on the seller's description. Stop the purchase if the serial, plates, documents or condition do not point to the same machine.
A plate is evidence, not the whole decision. Ask the responsible Greek conformity and engine authorities for machine-specific written answers before payment. Your broker can help present the identity and history, but it cannot turn missing evidence into approval.
What duty and VAT apply to used machinery in Greece?
Separate duty, origin and VAT before asking for one landed percentage. As of October 2026, the Greek VAT Code sets the standard rate at 24% and applies the rates in force to imports. Annex III item 55 gives 13% treatment to specified agricultural and forestry tractors and agricultural machinery intended mainly or exclusively for agriculture; parts are excluded.
The reduced rate is conditional. A connection to farm work does not by itself place a machine in the listed category. AADE and the buyer's broker need to settle the current wording, exact classification and whether the selected unit meets the intended-use conditions.
The tariff examples are equally specific. The EU measures displayed in ISZTAR4 on 23 October 2026 showed 0% third-country duty for 8429 52 10 00 and 8429 52 90 00. The same check showed 4.5% on 8427 20 11. Those examples do not classify an excavator, telehandler or other machine from its sales description.
A checked 0% Great Britain preference depends on qualifying UK origin. Buying from a British seller does not prove that origin. Give the broker the manufacture and component evidence available, then ask what proof the actual tariff line requires.
The import-VAT base can extend beyond the invoice price. It includes customs value, duties and charges, plus specified commission, brokerage, interest, packing, loading, unloading, insurance and transport to the first place of destination in Greece when not already included. Onward transport is included when known at release. Ask AADE and the broker to settle each actual charge without double-counting.
Who files the import declaration and which documents should I agree?
Name the Greek importer and representative before collection is booked. As of October 2026, AADE says updated Economic Operators Registration and Identification (EORI) data is a mandatory prerequisite for registration for ICISnet electronic transactions. The ICISnet Import Subsystem handles third-country imports released for free circulation.
That does not settle whether a private or non-resident buyer can file, pay or recover VAT in a particular way. The filing, VAT payment, recovery and deferral position remains buyer-specific. Agree the importer, representation and tax treatment with the Greek customs broker and accountant before purchase.
Build a practical document request around the unit rather than a universal pack. Ask for the commercial invoice, seller details, machine and engine plates, serial and model information, conformity documents, previous-use history, origin support and the transport plan. Give the same identity information to the inspector, broker and authorities so their answers relate to the machine you inspected.
For a UK sale, settle the seller's zero-rating evidence at the same time. HMRC Notice 703 generally requires export and valid export evidence within three months of the time of supply. The indirect-export conditions and any seller VAT deposit must be agreed for the transaction with the seller and its VAT adviser.
Do not assume that this settles Greek import VAT. Ask the broker and accountant who pays at import, whether any recovery or deferral route is available to that buyer and what evidence they need. Put the seller's invoice route and the Greek declaration route in one written handover note.
Can an older UK machine meet Greek conformity and engine requirements?
Treat conformity as a purchase question, not an arrival-day repair. As of October 2026, Π.Δ. 57/2010 requires machinery instructions in the official language of the Member State where it is placed on the market or put into service. For Greece, that means Greek instructions, subject to the responsible authority's decision for the selected machine.
The Machinery Regulation (EU) 2023/1230 applies on a mandatory basis from 20 January 2027. That date does not decide the route for a used machine bought now. The machine's first-market history, declaration, instructions and any required remedy still need a written answer from the responsible Greek conformity authority.
Engine treatment is a separate open point. Do not infer an emissions stage or a lawful remedy from model year, engine family or a seller's statement. Give the Greek machinery or engine approval authority the engine plate, model, machine identity and history, and obtain its written applicability and stage decision before buying.
For a tractor you cannot visit, use our guide to buying a used tractor sight-unseen. Ask the inspector to photograph the identification and engine plates and match them to the seller's documents. That gives the authority a coherent file; it does not predetermine its answer.
Does construction machinery need Greek registration and plates?
Decide the machine's Greek category before planning road movement or work. Under the October 2026 position, KYA 21867/2016 distinguishes category 1 construction machines that are not permitted on permanent road surfaces, including tracked machines, from road-capable category 2 machines. Category 1 needs a suitability certificate; category 2 needs type approval.
Both construction-machine categories require a circulation licence and plates. Point 3.5 also requires an EC declaration of conformity for registration, except for EU imports with proof that the machine was placed on the market there. That exception is not a blanket CE exemption and depends on accepted provenance evidence.
Give the Ministry of Infrastructure and Transport the machine identity, configuration, foreign documents, intended use and movement plan. Ask it to confirm current amendments, the category, accepted provenance and the application route. Do not extend this construction-machine framework into a complete tractor-registration answer.
Keep admission and registration separate. A conformity answer does not by itself supply a circulation licence or plates. Record the owner and written decision for each step before transport is arranged.
When does used machinery need plant-health checks?
Begin with what the machine did, not what the listing calls it. As of October 2026, plant-health certificate scope depends on the listed tariff code and whether the machine operated for farming or forestry. A construction description alone does not settle the answer where a machine has agricultural use.
Some tractor coverage remains unresolved because the primary indications conflict. Do not publish or rely on a complete code list. Ask the Greek plant-health authority and the Animal and Plant Health Agency (APHA) to decide the exact machine and tariff code in writing before shipment.
Defra's used-machinery guidance calls for washing and cleaning before shipping and says the exporter applying must be based in Great Britain. APHA must still decide whether the guidance applies, who may apply and what inspection and certificate arrangements are required. No certificate lead time or validity period is assumed here.
Include previous use, code proposal, loading point, cleaning evidence and applicant details in the question. Keep the plant-health answer beside the conformity and customs decisions, but do not merge them. A machine can have a clear tariff line while its certificate scope is still open.
What should I settle before arranging transport?
Choose the entry plan only after the machine-specific decisions are in hand. As of October 2026, Greece's plant-health border-post list includes Piraeus, Thessaloniki, Patras and Igoumenitsa for plants and other objects. Listing a post does not prove it will accept, inspect or release the selected used machine.
Send the machine identity, dimensions, weight, operating condition, plant-health decision and proposed arrival to the Greek plant-health authority and forwarder. The authority must settle acceptance, notice and inspection arrangements. The forwarder must confirm machine acceptance and the current schedule in writing.
Do not build the purchase decision around public carrier information. Ask who books any inspection, who supplies the export and certificate evidence, where the customs declaration will be made and who collects after release. Name each party in the handover note before the seller is given a collection date.
Pre-purchase checklist
Before you commit to a machine for mainland Greece:
— Collect the machine and engine plates, serial and model details, conformity documents and previous-use history.
— Obtain the exact current tariff line and origin decision from your Greek customs broker.
— Agree the VAT rate, full base and buyer-specific payment or recovery treatment with the broker and accountant.
— Settle the importer and ICISnet representation arrangements rather than assuming self-filing is possible.
— Agree the seller's invoice, export evidence and any VAT-deposit conditions in writing.
— Obtain the Greek authority's written conformity, engine and machine-category registration decisions.
— Ask APHA and the Greek plant-health authority to determine certificate scope from code and use history.
— Agree cleaning and applicant arrangements where the plant-health route applies.
— Confirm the entry post's acceptance and inspection plan, then obtain the forwarder's machine acceptance and current schedule.
Working with a buying agent who already does this
Euro Plant Finder finds used machinery in the UK and Europe, checks the seller, arranges inspection and coordinates the export-side information. We match the machine identity and condition to the documents available, then work with the forwarder and the buyer's Greek customs broker. The buyer's broker makes the Greek import declaration and clears the machine; the relevant Greek authorities decide conformity, engine, registration and plant-health requirements.
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What is the import tax rate from the UK to Greece?
There is no single all-in rate for every machine. As of October 2026, Greece's standard import VAT rate is 24%, while qualifying agricultural machinery within Annex III item 55 has 13% treatment and parts are excluded. Duty depends on the exact tariff line and any valid UK-origin preference. The import-VAT base can also include duties and specified incidental costs. Ask your Greek customs broker and accountant for the classification, rate, base and buyer-specific payment treatment before purchase.
Do I need to pay import duty on second-hand goods?
Second-hand status does not provide one duty answer for machinery. On the tariff check dated 23 October 2026, codes 8429 52 10 00 and 8429 52 90 00 showed 0% third-country duty, while 8427 20 11 showed 4.5%. These are code examples, not a classification of your machine. A checked 0% Great Britain preference also depends on qualifying UK origin, not simply a British seller. Have your broker verify the exact tariff line, current measures, origin and evidence.
Can I import an excavator from England to Greece with CE papers?
CE papers are part of the file, not a complete Greek admission or registration answer. As of October 2026, Greek-language instructions may be required, while the machine's first-market history, declaration, engine position and any remedy remain machine-specific. Construction machinery also follows a separate suitability-certificate or type-approval route, with circulation licensing and plates. Give the responsible Greek authorities the machine identity, history, declaration, engine plate and intended use, and obtain written decisions before buying.
Does used agricultural machinery need a phytosanitary certificate?
It depends on tariff classification and previous farm or forestry use. As of October 2026, a construction description alone does not settle the answer, and certificate coverage for some tractor categories remains unresolved. Defra's guidance calls for washing and cleaning before shipment and says the applicant exporter must be based in Great Britain. Ask APHA and the Greek plant-health authority to decide certificate scope, applicant, inspection and entry arrangements for the exact machine before it moves.
Will I pay VAT to the UK seller as well?
That depends on the seller's export treatment and the Greek import route; it should not be guessed from the listing price. As of October 2026, HMRC Notice 703 generally requires export and evidence within three months of the time of supply for zero-rating, while indirect-export conditions and any seller VAT deposit must be agreed for the transaction. Separately, your Greek broker and accountant must settle import VAT, payment, recovery and any deferral. Get both sides in writing before paying.
Can Euro Plant Finder handle the Greek customs side?
No. Euro Plant Finder works on the sourcing and export side. We find used machinery in the UK and Europe, check the seller, arrange inspection and coordinate the available machine and export information with the forwarder and your advisers. Your own Greek customs broker makes the import declaration, confirms classification and tax treatment and clears the machine. The relevant Greek authorities decide conformity, engine, registration and plant-health requirements for the selected unit.
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.
— Greek Government Gazette: Greek VAT Code, Law 5144/2024 (as enacted; checked 23 Oct 2026)
— Polish customs tariff service: ISZTAR4 EU measures (tariff date 2026-10-23; checked 23 Oct 2026)
— AADE: registration-customs-electronic-transactions (checked 23 Oct 2026)
— AADE: imports-imports-system (checked 23 Oct 2026)
— Greek Government Gazette: Π.Δ. 57/2010 (checked 23 Oct 2026)
— European Commission: machinery page (checked 23 Oct 2026)
— Greek Government Gazette: KYA 21867/2016 (as published 2016; checked 23 Oct 2026)
— Swedish Board of Agriculture: code list (revision 2026-03-20; checked 23 Oct 2026)
— Defra: Defra Plant Health Portal (last updated 10 Aug 2026; checked 23 Oct 2026)
— Ministry of Rural Development and Food: border-post list (checked 23 Oct 2026)
— HMRC: Notice 703 (last updated 4 Mar 2026; checked 23 Oct 2026)