On a used machine bought at a British auction, tariff preference usually fails, because nobody can supply the required proof of origin. The agreement between the EU and the UK knows only two such proofs: a statement on origin made out by the exporter, or importer's knowledge. EUR.1 certificates are not issued in this relationship.
The only two admissible proofs
The UK tax authority puts it plainly: under the Trade and Cooperation Agreement a claim can be made if the importer has one of two proofs of origin. The first is a statement on origin that the product is originating, made out by the exporter. The second is importer's knowledge that the product is originating. There is no third route, and in particular there is no EUR.1 movement certificate in this relationship, though that document does operate in other EU preferential agreements. We take the difference apart in our article on EUR.1 and the certificate of origin.
Why a seller of a used machine will not make out a statement
A statement on origin is made out by the exporter, not by any seller. UK guidance sets a clear condition: an exporter completing a statement on origin must hold information showing that the product is originating, including information on the originating status of materials used in the production of the product, which may include declarations obtained from their suppliers. An auction house selling an excavator that came off a construction firm's books has none of that information and no way to obtain it. It is not the producer, it does not know the material composition of a machine built years ago, and it holds no supplier declarations. Issuing such a statement without a basis would be a risk for the seller and a worthless piece of paper for the buyer.
Why importer's knowledge usually does not work either
The second route looks easier, because it asks nothing of the seller, but it asks a great deal of the buyer. The guidance lists what the importer should hold: the Harmonised System code of the product and the origin criterion used, a brief description of the production process and, where the criterion was based on a specific process, a specific description of it, a description of the originating and non-originating materials used in production and, where the criterion was a value method, the value of the product and of the materials. A buyer collecting a machine from an auction yard has access to none of this. The guidance addresses head on the case where the importer cannot obtain the information: preference may still be claimed if the exporter issues a statement on origin. On a used machine the circle closes.
What applies instead of preference
Where there is no proof of origin, the ordinary tariff rate for the commodity code applies. That does not automatically mean a heavy bill: for some machinery the conventional rate is zero, in which case the absence of preference changes nothing, while for other codes it is not zero and the difference is noticeable. We deliberately give no specific rate here, because it depends on the tariff code and on the state of the tariff on the day of clearance. It has to be checked for the particular machine before bidding, in the EU tariff database, rather than assumed from the category of equipment. How to establish the code is covered in the customs tariff code, and the effect of the base on the bill in the customs value of an auction machine.
When preference does come into play
- Where the machine is new and bought from the manufacturer or an authorised distributor who knows its origin and will make out a statement.
- Where the seller is the party that produced the machine, or previously imported it and kept the origin documentation.
- Where the machine returns to the EU after an earlier export, which is a separate relief from preference and has its own conditions.
- Where proof of origin appears later: a claim can be made after importation as long as it is made within three years of the import date and accompanied by a valid proof of origin, and the duties are then repaid.
What not to do
Do not declare preferential origin speculatively in the hope that nobody checks. Claims for preference are subject to verification, and an importer making a claim must keep all records showing that the product is eligible for preference for four years from the date of importation. Nor should you count on the small consignment waiver: for import into the EU it applies to goods valued under five hundred euros in small packages and one thousand two hundred euros in a traveller's personal luggage, and UK guidance notes that for the EU this waiver does not apply to commercial imports. An auction machine is a commercial import and sits outside that threshold in every sense.
How we run it
We organise and run clearance on both sides as part of the job, working with our regular customs agencies. On auction machines we tell buyers plainly that there will most likely be no preference, so the fact enters the calculation before the bidding rather than after it. We do not make out statements on origin on a seller's behalf, and we do not encourage anyone to issue them without a basis: liability for an unfounded declaration returns to the declarant, and interest runs from the date the debt arose. The rules of origin in the agreement itself are covered in rules of origin and the zero tariff.
Sources
- GOV.UK: proving originating status and claiming a reduced rate of duty in UK and EU trade (accessed 2026-08-20)
- European Commission: proof of origin, including importer's knowledge (accessed 2026-08-20)
- European Commission: Access2Markets, duty rates and rules of origin by code (accessed 2026-08-20)
Want to know whether duty will arise on your machine at all? Give the type and model in the contact form and we will check the tariff code with our customs agency before the bidding. This text is general information, not customs advice: confirm the rate for the specific code on the day of clearance.
