Importing construction machinery and aerial platforms into Portugal: customs, taxes, CE marking and engine, by country of origin (2026)

In short: whether importing a construction machine pays off depends on where it comes from. From another EU country there is no customs clearance and no duty: VAT is reverse-charged, the CE marking is already valid and transport is the main cost. From the United Kingdom, since Brexit, there is a customs declaration, 4.5 % duty on most platforms and telehandlers (0 % on excavators) and an engine-emissions problem few buyers know about. From China, aerial platforms pay anti-dumping and anti-subsidy duties of 20.6 % to 66.7 % on top of the 4.5 %. From the United States, duties dropped to 0 % in July 2026, but a machine built to the American ANSI standard has no CE marking and no Stage V engine, and whoever imports it legally becomes the manufacturer.

This guide explains, country by country, what you pay, which documents you need, how clearance works in Portugal, which technical adaptations may be required and when, once the sums are done, it is cheaper to buy the machine here. It covers aerial work platforms, telehandlers, forklifts, excavators, loaders and scaffolding. It is not legal or tax advice: before closing a purchase abroad, confirm the figures with a licensed customs broker and your accountant. The legislation and rates quoted are those in force in October 2026.

First: where the machine comes from changes everything

The most important question is not "how much does the machine cost" but "where was it first placed on the market". A machine already legally in circulation inside the European Union, even ten years old, moves to Portugal with no customs and without having to prove again that it meets European rules. A machine entering the Union for the first time, new or used, whether from London, Shanghai or Texas, is treated as a new product on the European market: it pays duty, pays import VAT and must meet the safety and emissions rules in force today, not those of the year it was built.

Buying in another EU country

This is the simplest and most common case: Spain, Germany, the Netherlands, Belgium, France and Italy have used-machine markets far larger than Portugal’s, with rental fleets renewed every five to seven years. There is no customs border between Member States, so no customs declaration, no duty and no VAT paid at entry.

VAT on an intra-Community acquisition

If the Portuguese company and the foreign seller both have VAT numbers valid in the VIES system, the seller invoices without VAT and the Portuguese company reverse-charges the VAT in Portugal in its periodic return (boxes 12 and 13 of table 06), deducting it in the same return. In practice, for a company with full deduction rights, no VAT leaves the bank account. Before paying, check in VIES that your tax number appears with the PT prefix and that the seller’s number is active: otherwise the seller must charge their own country’s VAT, which is very hard to recover afterwards.

There is a trap with used machines: the margin scheme. When a dealer bought the machine from a private individual or from an entity without deduction rights, they may sell it with VAT calculated only on their margin. The invoice states "margin scheme – second-hand goods" and shows no VAT. That VAT is not deductible by the buyer, even if the machine goes into a taxable activity. A machine at €30,000 under this scheme is dearer than one at €30,000 + reverse-charged VAT. Always ask the seller which scheme applies before comparing prices.

If the company buys more than €650,000 a year in other Member States, it must report arrivals in Intrastat (the INE threshold for 2026 on the mainland and the Azores).

Documents and conformity

A machine already put into service in the Union keeps its original CE marking. Ask the seller for the EC declaration of conformity, the instruction manual and the maintenance log. The manual must exist in Portuguese for the machine to work in Portugal (Annex I, point 1.7.4.1 of Decree-Law 103/2008): if the seller only has the German one, download the Portuguese version from the manufacturer or ask the national dealer; without it, the labour inspectorate (ACT) can stop the machine during an inspection. Our checklist for buying a used platform lists the five documents that must never be missing.

Transport

A low-loader from the Netherlands, Belgium or Germany to Portugal (2,000 to 2,400 km) normally costs €3,500 to €6,000 + VAT for a 7 to 14 tonne machine, less if the haulier has a return load. From Spain, expect €800 to €2,500 depending on distance. To choose a haulier and understand the rules for heavy loads, see our guide on transporting heavy machinery. The transport document is the CMR; keep it, because it proves the machine left the country of origin (Dutch auctioneers, for instance, charge local VAT if they do not receive the CMR within 90 days).

United Kingdom: a third country since Brexit

The UK has Europe’s largest machinery auctions (Euro Auctions in Leeds, Ritchie Bros in Maltby) and a huge rental fleet that is renewed early. Prices are tempting, but since 1 January 2021 a British machine enters the Union like any machine from outside.

Duty: the trade agreement only covers what is British

The EU–UK Trade and Cooperation Agreement grants 0 % duty only to goods of UK origin, that is, manufactured in the UK under the agreement’s rules of origin (JCB, Niftylift, Thwaites, for example). A JLG or Genie built in the United States, Italy or Romania and resold from England is not of UK origin: it pays the normal tariff, 4.5 % for platforms, telehandlers and forklifts, 0 % for excavators, loaders and cranes. To claim the 0 % you need a statement on origin from the exporter on the invoice, or documents proving origin ("importer’s knowledge").

There is a little-known exception: returned goods. A machine that left the Union for the UK less than three years ago (for example, a platform built in Italy and sold to an English company in 2024) can come back duty-free, provided the original export declaration or an INF 3 form is presented. With used machines the proof is rarely available, but it is worth asking the seller.

British VAT and Portuguese VAT

The British seller can invoice without UK VAT if the machine is exported within three months and they receive proof of exit. Auctioneers protect themselves: Ritchie Bros in Maltby requires a deposit equal to the 20 % VAT, refunded when the export document arrives; Euro Auctions charges a 10 % commission on the first £4,500 and 2.5 % on the balance, plus VAT if the machine does not leave. In Portugal you then pay 23 % import VAT on the customs value plus duty plus transport to the first destination in Portugal.

Transport and transit

A low-loader from England to Portugal, ferry crossing included, costs €3,000 to €5,000 for a 7 tonne machine and takes four to six days. The machine crosses France and Spain under a T1 transit document issued by the broker (€60 to €150 plus a guarantee) and is cleared in Portugal. Alternatively, clearance can be done on entry into Spain; the machine then moves freely and the Portuguese company declares the arrival as a transaction treated as an intra-Community acquisition.

CE marking stays valid, UKCA does not

A machine that left the factory with CE marking keeps the manufacturer’s declaration, and that is what the importer must verify and keep. The UK created the UKCA mark, which is not recognised in the European Union: a machine with UKCA only (built for the British market after 2021) cannot be placed on the European market without a CE declaration from the manufacturer. The other way round there is no problem, because in 2024 the UK decided to keep accepting CE marking indefinitely.

The point that catches people out: the engine

A used machine that already reached its end user in the UK and now comes to the Union is, in European law, placed on the Union market for the first time. That means the engine must meet the emissions stage in force today, Stage V under Regulation (EU) 2016/1628, not the stage in force when the machine was built. A 2017 diesel platform with a Stage IIIB engine, perfectly legal in England and perfectly legal had it stayed in Spain all along, cannot in principle be imported from the UK into Portugal. This is the reading of the European manufacturers’ associations (CECE, CEMA, EUROMOT) and of the European Commission’s Blue Guide. In practice, customs checks the CE marking, the declaration and the manual, rarely the engine approval; but the legal responsibility stays with the importer, and in an ASAE inspection or after an accident the question can be raised. Electric machines do not have this problem, and diesel machines built from 2019–2020 almost always have a Stage V engine. Always ask for the engine plate before bidding.

China: anti-dumping duties and a lot of checking

China is today the world’s largest producer of aerial platforms (Dingli, Sinoboom, Zoomlion, LGMG, XCMG) and of excavators (Sany, XCMG, Liugong). Factory prices are 30 % to 50 % below European ones, but between the factory and a Portuguese site there are three barriers.

Duty: 4.5 % plus 20.6 % to 66.7 % on platforms

Since January 2025 the European Union applies anti-dumping duties to Chinese self-propelled aerial platforms with a working height of 6 metres or more (Implementing Regulation (EU) 2025/45) and, since April 2025, anti-subsidy duties on top (Implementing Regulation (EU) 2025/796), both for five years. The rates depend on the manufacturer and are added to the 4.5 % tariff.

Note that these duties also hit American brands built in China: a JLG from Tianjin pays 22.5 % more, a Genie from Changzhou 35 %. The country of origin is that of the factory, not of the brand. And note that Implementing Regulation (EU) 2026/441 ordered registration, from 28 February 2026, of imports of Chinese mobile cranes of 30 tonnes or more, as part of an anti-dumping investigation opened in December 2025: anyone importing such a crane may end up paying retroactive duties.

CE marking: verify, do not trust

The big Chinese manufacturers have genuine CE versions of their machines and European subsidiaries (Sinoboom has a factory in Poznań, Dingli has Dingli AWP Europe in the Netherlands, LGMG has a hub in Dordrecht). The problem lies with machines bought directly from exporters with no structure in Europe. Check:

• The EC declaration of conformity must cite the Machinery Directive 2006/42/EC, usually also 2014/30/EU (electromagnetic compatibility) and 2000/14/EC (noise), and the harmonised standards applied (EN 280 for platforms, EN 1459 for telehandlers, EN 474 for excavators). A declaration citing only Chinese GB standards or ISO standards is not enough.
• A "CE certificate" from a Chinese laboratory is worthless on its own: platforms, telehandlers and excavators do not require a notified body, so conformity is declared by the manufacturer and any certificate is voluntary. If a four-digit notified-body number appears, check it in the Commission’s NANDO database.
• An economic operator in the Union is mandatory since July 2021 (Article 4 of Regulation (EU) 2019/1020): a manufacturer, authorised representative or importer with a European address, whose name must appear on the machine or its documents. If nobody in Europe answers for the machine, the importer is that somebody.
• The engine must have EU Stage V type approval (the engine plate shows the approval number, starting with "e" followed by the country number). Engines with Chinese-only (China IV) or US-only certification cannot enter.
• The manual in Portuguese and the identification plate with manufacturer, model, serial number, year and CE marking (not the "China Export" look-alike with the letters squeezed together).

Transport

A 40-foot container Shanghai–Lisbon cost about USD 3,400 to 4,100 in October 2026; a machine that does not fit in a closed container travels on a flat rack (USD 3,500 to 8,500) or on a RoRo ship (USD 1,800 to 6,000 per unit). The voyage takes 30 to 45 days. Add marine insurance (0.3 % to 0.5 % of value), port handling (€200 to €400) and storage if the machine sits on the quay waiting for documents (in Lisbon, after 7 free days, €25 to €105 a day).

Chinese scaffolding: CBAM

Steel scaffolding and formwork (code 7308 40) pay no duty, but are listed in Annex I of the Carbon Border Adjustment Mechanism (CBAM). Since 1 January 2026 only an "authorised CBAM declarant" may import these products above 50 tonnes a year; below that the company is exempt and says so in the customs declaration. Anyone exceeding the threshold will have to buy CBAM certificates from 1 February 2027 and file the first annual declaration by 30 September 2027. For an occasional importer of one batch of scaffolding, 50 tonnes is roughly 2,500 m² of façade scaffold; anyone buying at scale has to price in the carbon.

United States: zero duty, but the machine is not European

The American used market is enormous and auction prices are 10 % to 25 % lower than in Europe for equivalent machines. In October 2026 a 2018–2019 JLG 450AJ is advertised in the US at USD 34,000 to 40,000; a Genie Z-45/25J of the same age at USD 29,000 to 40,000. And since summer 2026 customs duties have disappeared. So why does almost nobody import platforms from the US into Portugal? Because the machine is not the same.

Duty: 0 % since 1 July 2026

Regulation (EU) 2026/1455, implementing the EU–US framework agreement of August 2025, eliminated duties on industrial products of US origin in tariff chapters 84, 85 and 87 (all machinery and vehicles) from 1 July 2026 to 31 December 2029. Conditions: the machine must be of US non-preferential origin (built in the US, not merely resold there) and there must be proof of origin and of direct transport. A JLG built in McConnellsburg (Pennsylvania) qualifies; a Genie built in China and sold at a Texas auction does not. The EU’s retaliatory measures against the US are suspended indefinitely, so there is no additional duty on American machinery.

ANSI is not CE: the importer becomes the manufacturer

Platforms sold on the American market are built to the ANSI A92 standard (or CSA in Canada), not to the EN 280 standard the Machinery Directive uses in Europe. The identification plate states the standard: if it says ANSI and has no CE symbol, the machine has no European declaration of conformity and the manufacturer will not issue one for that serial number. The differences are not just paperwork. Until 2020, ANSI allowed 1 metre guardrails (EN 280 requires 1.10 m), chains instead of gates, and required neither platform load sensing nor a tilt-based drive cut-out, both mandatory in Europe since 2001. Machines built to ANSI A92.20 (since June 2020) have moved closer technically, but still have no CE declaration, no EN 280 technical file, no noise marking and no Stage V engine.

What the law says: anyone importing into the Union a machine without CE marking, even for their own use, takes on all the manufacturer’s obligations (point 81 of the Guide to application of the Machinery Directive): full conformity assessment, technical file, stability and overload tests, manual in Portuguese, EC declaration signed by the importer and CE marking affixed by them. For a used aerial platform this is engineering work that rarely pays off against the price of an equivalent CE machine bought in Europe. Without it, the machine works illegally: ACT can stop it, the insurer can refuse to cover an accident and the manager is personally liable. That is why Ritchie Bros in the Netherlands only sells non-CE machines "for export outside the European Economic Area".

For excavators, loaders and telehandlers the picture is different: the major manufacturers (Caterpillar, Komatsu, Deere, JCB) sell machines in the US with structures identical to the European ones, and duty is 0 % anyway. The remaining obstacle is the engine.

Tier 4 Final is not Stage V

The engine of an American machine meets the EPA Tier 4 Final standard. The Union does not accept American certification as equivalent (it only recognises UNECE R96.05 and Euro VI approvals). The technical difference lies in particulates: Stage V imposes a particle number limit between 19 and 560 kW that requires a diesel particulate filter (DPF); Tier 4 Final does not require it between 19 and 56 kW, precisely the power band of articulating platforms and small telehandlers. A Kubota V3307 Tier 4F engine in a 2019 American machine has no DPF; the V3307-CR-T-E5 version sold in Europe has one, and carries dual EPA + Stage V approval. Swapping the engine only helps if the new engine has Stage V approval, and usually costs more than the price difference on the machine. Electric machines (battery scissors and booms) do not have this problem.

Electricity: 60 Hz and 120 V

Chargers on American electric machines are for 120 V / 60 Hz or 208–240 V / 60 Hz, with NEMA plugs. Portugal has 230 V / 50 Hz single-phase (Schuko plug) or 400 V three-phase (CEE plug). Many modern OEM chargers (Delta-Q IC650, QuiQ) accept 85 to 265 V and 45 to 65 Hz, so only the lead needs changing; older transformer chargers are single-voltage, 60 Hz only, and must be replaced (normally €300 to €900). Ask for the charger part number before buying.

Exporting from the US and shipping

The seller or the American forwarder files the electronic export declaration (AES/EEI), mandatory for used self-propelled equipment, 72 hours in advance, with presentation of the machine to US customs (CBP). Many construction machines have no "title" in the US; the document is the auction invoice or a bill of sale with the serial number. RoRo freight from the East Coast (Baltimore, New York, Savannah) to Setúbal or Antwerp runs USD 2,900 to 4,000 for a 7 tonne platform (Wallenius Wilhelmsen billed USD 61 per cubic metre in the second quarter of 2026, plus the US port surcharge of USD 19/m³); on a flat rack, for machines that cannot drive, USD 8,000 to 12,000. Port to port is 12 to 20 days; door to door, three to five weeks.

Taxes and fees in Portugal, one by one

Customs duty

Calculated on the customs value: the price paid plus freight, insurance and loading costs to the point of entry into the Union (Articles 70 and 71 of the Union Customs Code). For a machine bought at auction, the value is the hammer price plus the auctioneer’s commission. The rate depends on the tariff code: 4.5 % for 8427 (forklifts, telehandlers and most self-propelled platforms), 0 % for 8428 90 90 (some platforms), 8429 (excavators and loaders), 8426 (cranes), 8704 10 (dumpers) and 7308 40 (scaffolding). Parts for forklifts and telehandlers (8431 20) pay 4 %; parts for excavators and cranes, 0 %. If the value is high and the classification doubtful, request binding tariff information (BTI) from the tax authority before buying: it is free and binds customs for three years.

Import VAT

23 % on the mainland (22 % in Madeira and 16 % in the Azores, if clearance takes place there) on the customs value plus duty plus incidental costs to the first place of destination in Portugal (Article 17 of the VAT Code). As a rule it is paid to customs before the machine is released and recovered later in the periodic return, which for a €40,000 machine means advancing more than €9,000. To avoid that there is reverse charge of import VAT (Article 27(8) of the VAT Code): the company applies on the tax portal by the 15th of the month before the import, stays in the scheme for at least six months, and from then on declares and deducts import VAT in the same periodic return, paying nothing at clearance. Conditions: monthly VAT filing, a clean tax record and only operations with deduction rights. Quarterly filers switch to monthly in January.

Vehicle tax, road tax and registration

Industrial machines (platforms, telehandlers, forklifts, excavators, loaders, dumpers) are not "motor cars" under the Highway Code (Article 109), so they pay neither vehicle tax (ISV) nor annual road tax (IUC). The exception is truck-mounted platforms and cranes: the truck is a vehicle, needs vehicle type approval and heavy-vehicle registration and pays IUC; if the chassis is a light one (up to 3,500 kg) it pays ISV too.

Industrial machine registration is a separate matter. A self-propelled machine that travels on a public road, even just to cross the street between two sites, must be registered with the IMT (Decree-Law 107/2006, with a fine of €600 to €3,000 for driving without it). An imported machine with a valid foreign registration is exempt from model approval: you submit the original registration certificate, the technical characteristics and photographs, and the machine passes an identification inspection. Machines that never leave the site or the warehouse need no registration. See our guide on the excavator operator licence for the road rules by class.

Broker, port and other costs

The process step by step

1. EORI number. It is the company’s tax number with the PT prefix, assigned automatically on first contact with the customs systems; you only have to link an e-mail on the tax portal (customs area). No EORI, no declaration.
2. Decide whether to opt into import-VAT reverse charge. The application must be in by the 15th of the month before the import.
3. Classify the machine and work out the duty. Tariff code, origin, normal duty, anti-dumping duty if from China, 0 % if of proven US origin.
4. Check conformity before paying. Identification plate with CE, EC declaration of conformity, manual in Portuguese (or the possibility of obtaining it), engine plate with Stage V approval, charger part number. If the CE marking is missing, stop here, unless you are prepared to take on the manufacturer’s role.
5. Book transport and insurance. Ask the haulier about the auction’s removal deadlines (Ritchie Bros allows three weeks in Europe; in the US the deadlines are shorter, sometimes eight working days, before storage is charged).
6. Gather the documents for the broker: commercial or auction invoice, packing list, bill of lading (B/L) or CMR, proof of origin (statement or certificate), EC declaration, manual, insurance policy, proof of payment.
7. Import customs declaration in the tax authority’s STADA-Importação system, lodged by the broker (or by the company itself, once accredited). Customs checks the CE marking, the declaration and the manual: the absence of any of them prevents release for free circulation (Article 15 of Decree-Law 103/2008).
8. Payment of duty and VAT (or duty only, if you are in the reverse-charge scheme) and release of the machine.
9. Before putting it to work: verification by a competent person after installation at the new location (Article 6 of Decree-Law 50/2005) and start of the periodic inspection plan; see our guide on mandatory inspections. From 20 January 2027, under the Machinery Regulation (EU) 2023/1230, the importer must also put their name, address and contact details on the machine or its documents and keep the EC declaration for ten years.
10. IMT registration, if the machine will travel on public roads, and liability insurance, covered in our guide on insurance for construction machinery.

Engine, noise, batteries: the technical adaptations

• Engine emissions. Any combustion-engined machine entering the Union for the first time, new or used, needs an engine with Stage V type approval. There is no exemption for used machines. The engine plate carries the European approval number; if it only has EPA (US) or China IV certification, or none, the machine cannot legally enter. Engines below 19 kW are covered too (without a particle limit), as are petrol engines.
• Noise. Directive 2000/14/EC requires the guaranteed sound power level (LWA) to be marked next to the CE marking on excavators, loaders, dumpers, backhoe loaders, mobile cranes, rough-terrain telehandlers and combustion-engined platforms. Excavators, loaders, dumpers and telehandlers also have noise limits. An American or Chinese machine without this label is incomplete.
• Electromagnetic compatibility (Directive 2014/30/EU) for machines with electronic controls: it must appear on the EC declaration.
• Electricity. 230 V / 50 Hz in Portugal. British 230 V machines only need a plug change; British 110 V site tools are of no use here. American 60 Hz machines: see above.
• Lithium batteries. Industrial batteries above 2 kWh must, since August 2024, carry their own CE marking and declaration of conformity under Regulation (EU) 2023/1542, with the importer’s name on the battery; from February 2027 they need a digital battery passport. At sea, a lithium machine is class 9 dangerous goods (UN 3171 / UN 3556): the forwarder needs the battery’s safety data sheet and, in a container, a letter of indemnity to the shipping line. On RoRo the exemption is simpler.
• Manual and plate. Manual in Portuguese (original or translation of the original, identified as such) and a plate with manufacturer, model, serial number, year and CE. Without the Portuguese manual the machine cannot be released for free circulation.

Worked example: a 2019 JLG 450AJ bought at a US auction

To see where the money goes, here is the cost of bringing a 16 metre diesel articulating boom from a Ritchie Bros auction in the United States, compared with the same machine bought used in the Netherlands.

The conclusion is uncomfortable for anyone dreaming of American prices: before conformity is even touched, the US machine already lands 15 % to 25 % dearer than its European equivalent. For excavators and telehandlers with a proven Stage V engine the sums can work, especially on large machines where freight weighs less; for aerial platforms almost never.

Mistakes we see often

• Buying on the photo and the price without asking for the plate. The identification plate tells you in ten seconds whether the machine is CE or ANSI, and the engine plate whether it is Stage V. Ask for both photos before bidding.
• Forgetting that the auction commission is part of the customs value. Duty and VAT are calculated on hammer plus commission plus freight to the border.
• Not having the broker lined up when the ship arrives. Every day on the quay after the free period costs tens of euros, and the machine only leaves once the declaration is accepted and paid.
• Confusing the brand’s origin with the machine’s origin. A JLG built in China pays anti-dumping duty; a Genie built in Italy and bought in England pays 4.5 % because it is not British; a JLG built in the US pays 0 %.
• Accepting a margin-scheme invoice as if it were "VAT-free". The VAT is inside it and cannot be recovered.
• Skipping the initial verification and the periodic inspections. Importing correctly does not exempt you from Decree-Law 50/2005: the machine must be verified by a competent person before starting work in Portugal.
• Bringing the machine with unknown diesel in the tank and filters. In the US and the UK, marked (rebated) diesel is widely used in construction machines; in Portugal it is banned in platforms and attracts fines. See the guide on agricultural diesel in construction machines.

If, after reading this, importing still pays off, a licensed customs broker is your best ally: they handle classification, the declaration, the T1 and know what each customs office tends to ask for. If it does not, a CE machine bought in Europe or a quote request for a new JLG with warranty, Portuguese manual and Stage V engine is almost always the cheapest purchase over five years. To finance the purchase, see our guide on leasing, credit and renting.