Moto & special equipment

• Motorcycles

  Duty ~6–8%, excise by displacement (~0.4–0.5 €/cc), VAT 20%. Cheaper than cars but same rules.

• Special equipment

  Excavators, tractors: duty 0–10% by tariff code, often no excise, VAT 20%.

• Farm machinery

  Preferential codes for agro: 0% duty on many items — check the tariff code before buying.

• Trailers

  Duty ~10%, no excise, VAT 20%; registered at the service centre as a vehicle.

Rates depend on the tariff code — one wrong code changes the amount multifold. A broker assigns the code before declaration; code disputes are a typical customs conflict. Used machinery is valued by customs catalogue.