Guides / Exporting farm machinery · Updated 30 September 2026

Exporting tractors and farm machinery from the UK to the EU

Selling a tractor or used farm machine to an EU buyer means a CDS export declaration, VAT export evidence, a DVLA notification for registered vehicles, an honest origin check and, for used kit, a clean machine and a plant health certificate.

This guide is also available in Polish.

Why farm machinery needs more than a standard export

Sending a tractor, combine, baler or set of cultivation equipment from the UK to a buyer in the EU looks like any other goods export on paper. In practice it touches four separate systems: customs (the export declaration), VAT (evidence that lets you zero-rate the sale), vehicle registration (if the machine is on the DVLA record) and plant health (because used farm machinery can carry soil and plant material). Each has its own paperwork, and missing one can hold the machine at the border or leave you with a VAT bill.

This guide walks through each layer in the order you are likely to meet it. It is general information for UK exporters, dealers and farmers selling machinery abroad.

Step 1: the export declaration

Goods leaving Great Britain for the EU need an export declaration on the Customs Declaration Service (CDS). Most exporters use an agent to submit it, and both the exporter and the EU importer will need an EORI number. The declaration describes the machine, its commodity code, value and destination, and uses a customs procedure code to say what is happening to the goods; our guide to customs procedure codes explains how those codes are built.

The declaration matters for more than customs clearance. Once the goods have left and departure is confirmed, the declaration becomes your official proof of export for VAT purposes, which is the next step.

Step 2: proof of export for VAT zero-rating

HMRC's VAT Notice 703 allows goods exported from the UK to be zero-rated, but only if you meet its conditions. In short, you must export the goods within the time limit, obtain evidence of the supply and of the export within the time limit, and keep that evidence.

For standard direct and indirect exports, the notice sets a limit of 3 months from the time of supply, both for getting the goods out of the UK and for obtaining the evidence. Where goods are processed before export, the limit is 6 months.

Official and commercial evidence

• Official evidence is the CDS export declaration together with confirmation of departure. You will need the Movement Reference Number (MRN) or the Declaration Unique Consignment Reference (DUCR) to tie your records to it.
• Commercial evidence shows the physical movement of the goods: for example an authenticated sea waybill, air waybill, bill of lading or international consignment note, forming a chain from you to the destination.

Direct or indirect export

Notice 703 distinguishes a direct export, where you as supplier send the goods out of the UK (yourself or through an agent you appoint), from an indirect export, where an overseas buyer collects the machine and arranges its own export. Indirect exports carry stricter conditions and higher evidence standards. If an EU buyer turns up with their own low-loader, you are in indirect-export territory: agree in advance who files the declaration and how you will receive the departure evidence, or you may not be able to zero-rate the sale.

Step 3: tractors and other DVLA-registered machines

Many tractors, telehandlers and self-propelled machines are registered with DVLA and have a V5C log book. GOV.UK treats taking a vehicle out of the UK for 12 months or more as a permanent export, and that must be reported to DVLA. The steps are:

1. Fill in the permanent export section of the V5C.
2. Detach that section and send it to DVLA at the address given on GOV.UK.
3. Keep the rest of the log book: it is needed to register the vehicle in the destination country.

If vehicle tax has been paid, any refund is calculated from the date DVLA receives the permanent export section. When the machine has been sold rather than moved by its keeper, agree who completes the V5C so that the record is not left open in your name.

Step 4: origin and the UK–EU trade agreement

The EU importer will pay any import duty and VAT due in the destination country. Whether a preferential (zero) duty rate under the UK–EU Trade and Cooperation Agreement is available depends on origin, not on the fact that the machine is being shipped from the UK. GOV.UK guidance is clear that preferential rates apply only when the goods originate in the preference country, meaning they were wholly obtained there or sufficiently worked or processed there under the agreement's rules.

This is a common trap with used machinery. A tractor bought in the UK years ago may have been manufactured elsewhere, so it does not become UK-originating simply because it has been used on a British farm. Before you issue an origin statement, check where and how the machine was made. If preferential rules do not apply, non-preferential origin rules are used instead, and the importer pays duty at the standard rate. Where the position is unclear, GB traders can apply for an Advance Origin Ruling.

Step 5: plant health and cleaning of used machinery

Used farm and forestry machinery that has been operated for agricultural or forestry purposes may need a phytosanitary certificate when exported, according to GOV.UK guidance on exporting plants and plant products. Soil and growing media containing organic material are listed among materials prohibited from moving to the EU, so machines must reach the inspection clean.

• Wash the machine thoroughly, including the undercarriage, wheels, tracks, cabs and any headers or tines where soil and crop residue collect.
• Apply through the GOV.UK "Apply for plant export certificates and inspections" service, which covers used agricultural and forestry machinery.
• Allow time for the inspection before you book the transport.
• Keep the certificate with the shipping documents so it travels with the machine.

New machinery that has never been used on land is a different case; confirm with the plant health authority whether a certificate is needed for your particular consignment.

Step 6: moving oversized machines

Combines, large tractors and wide cultivators often exceed standard vehicle dimensions. Before choosing a route and carrier, read our guide to HGV weight and dimension limits in the UK, which explains when a load becomes abnormal and what that means for notification and escorts. The haulier will also need the customs references for border crossing; if the machine travels under transit, see our guide to T1 transit from the UK to the EU.

For a longer, sector-specific overview of documents, commodity codes and plant health steps, you can also read the export procedures for agricultural machinery explained.

Quick checklist

Related guides

• UK customs checks: what happens if your goods are selected

• Inward processing in the UK: duty and VAT relief for processing and repair

• Shipping goods from Germany to the UK: customs step by step

Sources

• VAT on goods exported from the UK (VAT Notice 703) (GOV.UK)
• Taking a vehicle out of the UK (GOV.UK)
• Check your goods meet the rules of origin (GOV.UK)
• Export or move plants and plant products from Great Britain and Northern Ireland (GOV.UK)

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