Importing machinery

According to Statistics Netherlands, in 2023 Dutch companies imported over €138 billion euros worth of machinery and appliances. This was 22% of total Dutch goods imports that year. All these products must be safe to use. There are European requirements for this. Also, import rules differ when importing from inside or outside the EU.

Product requirements

You may only offer products on the European market that are safe for consumers. The European Product Safety Regulation (EU) 2023/988 protects consumers against unsafe non-food products. For example, it must be clear where your products come from. And you must use a quality system to guarantee the safety of the products you sell. The new European law is also known as the General Product Safety Regulation (GPSR).

The GPSR deals with general product safety. There are also European rules with special requirements for machines and equipment. The GPSR only applies to components and risks that are not, or less well, covered by these rules. Below you will find a number of these rules. You will also read about other legislation that you as an importer must take into account.

Please note: Northern Ireland is part of the United Kingdom but follows EU rules. Therefore, the GPSR and the European rules below also apply to Northern Ireland.

CE marking

Many machines and devices that enter the market of the European Economic Area (EEA) require the CE marking. The EEA consists of the EU, Norway, Iceland and Liechtenstein. Products that require CE marking have the CE mark. This indicates that a product meets certain minimum safety, health, and environmental requirements. These requirements can be found in European directives and regulations. It is possible for multiple CE directives to apply to a product.

Machinery Directive and Low Voltage Directive

Many machines and appliances are covered by the Machinery Directive  (S2006/42/EC). On 19 July 2023, the Machinery Regulation took effect. This replaces the Machinery Directive. Machinery manufacturers have until 20 January 2027 to comply with the new requirements of the Machinery Regulation. On that date, the Machinery Directive will expire.

Some machinery and appliances are not covered by the Machinery Directive and the Machinery Regulation. Such as audio and video equipment, IT equipment, and household appliances for domestic use. Ordinary office machines are also excluded, except 3D printers. Products you connect to the electricity grid are subject to the Low Voltage Directive. The Low Voltage Directive is for electrical equipment operating at an alternating voltage between 50 and 1,000 volts and a direct voltage between 75 and 1,500 volts. For example, domestic washing machines and refrigerators fall under the Low Voltage Directive. A cordless drill falls under the Machinery Directive and the Machinery Regulation because it operates at less than 50 volts.

EMC Directive

The Electromagnetic Compatibility Directive (EMC Directive) also often applies to machinery and appliances. This directive ensures that appliances do not cause electromagnetic interference to other appliances and vice versa.

The EMC directive is for household appliances, consumer electronics, medical devices, and industrial machinery, among others. Article 2(2) of the EMC Directive lists products not covered by the directive. For example, certain radio equipment and aeronautical products and components.

Other CE directives

There are other CE directives that machinery and equipment may have to comply with, such as:

• ATEX directive for equipment and protective systems located in areas where there is a risk of explosion. ATEX stands for Equipment for potentially explosive atmospheres. ATEX applies, for example, to electric motors or pumps in oil or gas installations, or in the chemical sector.
• Radio Equipment Directive for equipment with a built-in radio transmitter or receiver. For example, household appliances such as radios, televisions, and mobile phones.
• RoHS Directive. RoHS stands for Restriction of hazardous substances. The directive restricts the use of hazardous substances in electrical and electronic equipment. This includes, for example, household appliances, ICT equipment, electrical or electronic tools, and medical devices.
• Ecodesign Directive for more efficient energy consumption of energy-related products. These include, for example, lighting equipment, heating appliances, household appliances, televisions, water and circulation pumps, computers, monitors, servers, electric motors, and welding equipment.
• Measuring Instruments Directive for devices and systems with measuring functions. Examples include gas meters, water meters, kilowatt-hour meters, automatic weighing instruments and taxi meters.

Medical devices

You also need CE marking for medical devices, including medical appliances. In addition to any CE directives, there are special CE regulations for these products:

• MDR Regulation. MDR stands for Medical device regulation. Among other things, this European law applies to devices that diagnose, prevent, control, predict, treat or alleviate disease or injury. This includes, for example, MRI scanners, and needles.
• IVDR Regulation. The In vitro diagnostic medical devices regulation (IVDR) is, among other things, for devices and appliances for in vitro examination of human body material. This includes, for example, blood and pregnancy tests.
   

Responsibility

Manufacturers, importers and distributors have their own responsibilities within the CE directives. According to the directives, you are an importer if you import products from a country outside the EEA. And a distributor if you import from an EEA country.

Manufacturer

Manufacturers usually determine themselves if their machinery meet the requirements for CE marking. This is called a conformity assessment. If the product meets the requirements, the manufacturer produces a signed EC declaration of conformity and a technical construction file. They also apply the CE logo to the machine. A manufacturer can also authorise a person or company in the EEA to meet these obligations.

Sometimes self-assessing a machine or device is not enough. For example, for products with an increased safety risk. Attachment 4 of the Machinery Directive lists 23 machines where the producer may have to use a notified body. This is necessary if the manufacturer has not fully complied with relevant European standards (EN standards) when constructing the machine. These standards describe how products meet necessary requirements in a technical sense. A notified body is a designated inspection organisation that checks whether the machine meets these requirements. The CE directives tell you if and when a notified body is needed to inspect your machinery or equipment.

Importer

If you import a machine from a country outside the EEA, you have certain responsibilities. You must be familiar with the applicable directives. And you verify that:

• the manufacturer completed the conformity assessment process correctly.
• they applied the CE marking properly.
• the user manual is present in the right language.
• that the technical file is present and complete

Keep the manufacturer's EC Declaration of Conformity. For more information, visit the page for importers on the website of the European Commission.

Please note: Do you import machines from outside the EEA and put them on the market under your own name? Then you take on the role and obligations of the manufacturer.

Distributor

When you import a machine or equipment from an EEA country, you have the role of distributor according to the CE directives. As a distributor, you need sufficient knowledge about the directives. Check that:

• the CE mark is on the product
• the EC declaration of conformity is present.
• user manuals, instructions and safety information are present in the correct language.

Read additional information on 'distributors' on the European Commission website.

Please note: Do you import machinery or equipment from an EEA country and market it under your own name? Then you have the responsibilities of a manufacturer.

WEEE/AEEA directive

Are you the first to market electric or electronical devices in the Netherlands? Then you must comply with the WEEE directive. This directive concerns the collection and processing of electrical and electronic waste (AEEA). You can register with the OPEN foundation and report what equipment you are introducing on the market. The OPEN foundation collects the products at the end of their life cycle and sorts and recycles them. It does the same for used batteries inside the devices. You pay a waste management fee for this. 

The WEEE directive usually applies to household appliances and not large fixed industrial machines.

Find product requirements in Access2Markets

In the European Commission's Access2Markets you can find information on product requirements and import procedures for machinery and devices. The video below explains how to use this system. You need the product name or HS code of your product. The HS code is a commodity code used by customs to classify products. HS codes for machinery and equipment start with 84 or 85. HS codes for medical devices start with 90.

Importing from EU countries

Within the EU, there is free movement of goods. You do not pay import duties if you import machinery or equipment from another member state. Declaring the goods to customs is not necessary. Your supplier in the other EU country usually charges 0% VAT. You give your VAT identification number to your supplier. You calculate 21% Dutch VAT on the purchase and declare this in your VAT return. Then you can usually deduct this VAT as input tax in the same declaration.

The special situation of Northern Ireland

Northern Ireland is part of the United Kingdom. However, since Brexit it has been following EU rules for trade and customs. You do not pay import duties or file a customs declaration when importing from Northern Ireland. The VAT rules are the same as for trade with other EU countries.

Importing from a non-EU country

For machines and equipment you import from a country outside the EU, you file a declaration with Dutch Customs. Usually the carrier or customs forwarding agent will arrange this for you. They charge a fee for this. They often advance the import duties and VAT to be paid. You will also need an EORI number. You use this identification number when dealing with Customs.

Import duties

You usually pay import duties when you import products from outside the EU. Import duties are calculated on the customs value. This is the purchase price of your product plus the transport and any insurance costs up to the border or port of entry into the EU. The amount of import duty depends on the commodity code of the product you are importing. This commodity code is called Taric code or HS code.

Machines and appliances have TARIC codes starting with 84 or 85. Taric codes for medical devices start with 90. Import duty rates for these products are between 0% and 6.7%. You can find the Taric codes and corresponding import duties in the user tariff of Dutch Customs. The article ‘How much import duty do I have to pay' contains an example of how to look up import duties in the tariff. If you cannot find it, call the Customs Phone, 0800 0 143.

Pay less or no import duty

When you import machinery from countries with which the EU has a trade agreement, you usually pay less or no import duty. This only applies if the machinery is of preferential origin from the treaty country. This means that the products are fully made or sufficiently processed in the treaty country. You can demonstrate this with a preferential origin certificate or declaration, such as a EUR.1 certificate or invoice declaration.

Import VAT

When importing machines or equipment into the Netherlands, you pay 21% Dutch VAT. You may deduct this VAT as input tax in your VAT return. At least, if you are entitled to a VAT deduction. Do you regularly import from countries outside the EU? With an Article 23 licence, you do not pay the VAT at the time of import. You then reverse charge VAT to your VAT return.

Branded products and parallel import

Parallel import is importing trademark products outside the official distribution channels. For example, you buy the article from a foreign intermediary and not from the official manufacturer or importer. Do you want to import trademark products via parallel import from countries outside the EEA and Northern Ireland? This is only allowed if you have permission from the trademark owner. The trademark owner has the right to be the first to put a product on the EEA or Northern Irish market. The trademark holder is usually the official manufacturer.

Has the product been put on the market for the first time within the EEA or Northern Ireland by the trademark owner? Or with his consent by another person? Then it is freely marketable within the EEA and Northern Ireland. You may buy the trademarked product in another EEA or Northern Ireland member state via parallel import from then on.