Selling used machinery to China: UK export and import rules

Check whether the used machine can enter China

For second-hand industrial machinery being considered under HS 847989/847990, establish admissibility before agreeing shipment. MOFCOM and GACC Announcement 2018 No. 106 publishes the prohibited-import catalogue for used mechanical and electrical products. Give the Chinese importer the machine's function, model and condition so it can check the actual product against the catalogue.

The Imported Used Mechanical and Electrical Products Inspection Supervision Measures provide for port checks and destination inspection. Certain higher-value, high-risk equipment also requires pre-shipment inspection; GACC publishes the applicable list. Have the importer establish the requirements for the actual machine before dispatch.

HMRC publishes overseas trade statistics by product and partner country. These commodity-code totals should not be presented as sales of used machinery alone.

Check the classification of parts separately rather than assuming they use the complete machine's code.

Resolve CCC scope before shipping

Ask the importer to check whether the actual machine falls within China's compulsory product certification catalogue and which certificate or exemption documentation applies. GACC's verification guidance distinguishes CCC certificates from exemption documents. Do not treat a broad HS heading such as 847989 as sufficient evidence of certification status. Establish the applicable documentation and arrangements before dispatch.

Price against the Chinese tariff line and VAT

Agree the exact Chinese classification with the importer before calculating landed cost. Check the applicable rate against the China Customs Tariff 2026 rather than assuming that all machinery or parts under HS 847989 and 847990 attract zero MFN duty. The lines below are a checklist for classification and rate confirmation, not a verified zero-duty schedule.

Articles 10 and 14 of China's VAT Law provide a general import VAT rate of 13%, subject to the reduced-rate categories and other exceptions. The import VAT base is the customs value plus duty and consumption tax, unless otherwise provided. Ask the importer's customs adviser to confirm the treatment of the actual machine.

Prepare the UK export declaration

The UK export steps here cover Great Britain (England, Scotland and Wales); exports from Northern Ireland should be checked against the applicable guidance separately. Classify the machine or parts using the correct UK commodity code. GOV.UK states that exports from England, Scotland or Wales require a GB EORI. Decide whether the exporter will make the declaration or appoint a customs agent or freight forwarder. HMRC's online export declaration service requires a Customs Declaration Service subscription.

Prepare the invoice, packing list and relevant licences or certificates, and agree any further information the declarant needs. GOV.UK says the completed invoice and applicable licences or certificates must accompany the goods. Coordinate the export timetable with any required Chinese pre-shipment inspection.

Can a UK company inspect the machine and arrange export to a buyer in Shenzhen?

Cambridge China Bridge can coordinate a UK-side pre-purchase inspection and export arrangements for a Chinese buyer in Shenzhen. Agree the scope in writing: who inspects the machine, what checks are included, what inspection records, photographs and reports you receive and who handles each shipping task. Start with the seller's details, the machine's location, specification and available documents.

For the buyer's condition check and model and serial-number verification, request a comparison of the machine, nameplate, model and serial number with the seller's documents, photographs of its condition and visible damage, and an agreed operating demonstration where access permits. Ask the inspector to record what was tested, what could not be checked and any discrepancies. Make those checks part of the inspection brief rather than assuming that a freight booking includes them.

Keep that commercial inspection separate from China's regulatory pre-shipment inspection. Under GACC Announcement 2020 No. 127, required pre-shipment inspection takes place overseas before dispatch and checks the goods against trade documents, prohibited goods and applicable safety and other mandatory requirements. It produces a certificate with an accompanying report. An ordinary condition report does not substitute for those documents.

Agree a document checklist covering the contract, invoice, packing list, transport document and applicable inspection or certification records. Name the UK exporter and the party preparing the UK export declaration. GOV.UK allows businesses to appoint a customs agent or freight forwarder; customs representation requires written instructions stating whether it is direct or indirect. Appointing an agent does not remove the trader's declaration due-diligence responsibility.

For packing and loading, ask the freight forwarder and machinery handler to agree the packing method, handling arrangements, collection, lifting, loading and securing responsibilities before booking transport. GOV.UK describes export packing as a specialist service that a freight forwarder can provide. Agree which service providers will supply packing and loading photographs.

Use our UK-to-China export service to coordinate the inspection brief, documents and export arrangements. Identify the actual inspector, declarant, packer and carrier in the agreed scope. The Chinese importer should confirm import eligibility and regulatory requirements before the machine is dispatched.

Treat cross-border retail as a narrow option

A cross-border e-commerce retail listing should not be treated as permission to import a used industrial machine. Check the applicable list and its conditions alongside the prohibited used-equipment catalogue and the machine's inspection requirements.

MOFCOM's cross-border retail import supervision notice limits this route to personal use and prohibits resale. It also requires the overseas retail operator to appoint a mainland-registered business for customs registration, truthful declaration and joint civil liability. This personal-use route does not fit a distributor buying machines for resale.

Find a Chinese buyer who can handle the machine

Ask a prospective importer to explain how it will establish admissibility, Chinese classification, inspection requirements and any CCC obligation for the actual machine. Resolve those points before agreeing dispatch, particularly where pre-shipment inspection could affect the shipping arrangements.

Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached you, our staff in China check that company before stock is sent or anything is signed. Use our UK-to-China export service for this work.

We work with partners in China to prepare registration and label work. Before shipment, identify who will act as the importer and any applicable cross-border e-commerce agent, confirm any registration or authorisation required for each role, and agree each party's scope. Filings that remain your responsibility stay yours.