Importing from the UK - definitive guide (Q and A)

funnyname

User1998 wrote: »

Correct. Theres no import charges bringing cars from GB to NI. No difference from last year. There was VAT to be paid on arrival into NI for about a week until they changed it back to the Margin scheme

Thanks

Can you point me towards anything official on this change in process, trying to find it online but I can't find anything concrete?

funnyname

Found this interesting article from an FX company but still not fully sure on the Vat implications.

https://fexco.com/fexco/news/importing-a-car-from-uk-to-ireland/

User1998

https://www.google.ie/amp/s/www.am-online.com/amp/news/latest-news/2021/01/13/government-reinstates-vat-margin-scheme-for-ni-used-car-dealers

nialler1978

Isambard wrote: »

to summarise, they have all the bases covered and it's unlikely you'll get a bargain whether you import from GB or NI

I imported a few cars over the years and have been out of the loop since brexit and new nox VRT charges. I came on here to find out as looking for a new car and feared this would be the answer. Thanks for saving me the time. Essentially the end of importing from mainland UK or NI. Total monopoly achieved.

fryup

as i asked before what about THE ISLE OF MAN?

neither uk or eu ..is there a loophole?

mgn

nialler1978 wrote: »

I imported a few cars over the years and have been out of the loop since brexit and new nox VRT charges. I came on here to find out as looking for a new car and feared this would be the answer. Thanks for saving me the time. Essentially the end of importing from mainland UK or NI. Total monopoly achieved.

I wouldn't write it off just yet, when the backlog of cars imported before the 1st of January are sold off and the prices start going up it might be a different story then, that and sterling to go back over the 90+ mark, I can still see a saving and a better car to be got.

mgn

fryup wrote: »

as i asked before what about THE ISLE OF MAN?

neither uk or eu ..is there a loophole?

Too small of a market i would say.

fryup

^^^^^^^^^^^^

not at all, there's plenty of cars for sale in the Isle of Man

just google

Isambard

i don't see why you'd suggest the IoM. It's not in the EU so 21% VAT. It's not "The Deal" so 10% duty. Where's the advantage?

All in all

fryup wrote: »

as i asked before what about THE ISLE OF MAN?

neither uk or eu ..is there a loophole?

Same rules as imports from Japan would apply I’d imagine.

rappid

Ok, so I'm slowly starting looking for new car and I have sent couple of messages (Donedeal) to dealers based in NI.
Basically they said that I do not need to pay custom duty and VAT if the car was brought into NI (before Jan 1st 2021)
with proof.
One lad told me that they are very busy at present with going cars to Ireland.

deezell

rappid wrote: »

Ok, so I'm slowly starting looking for new car and I have sent couple of messages (Donedeal) to dealers based in NI.
Basically they said that I do not need to pay custom duty and VAT if the car was brought into NI (before Jan 1st 2021)
with proof.
One lad told me that they are very busy at present with going cars to Ireland.

When they dry up, what then? only NI reg cars or UK origin VAT Qualifying. Its ludicrous. 10% duty on used Renault, beamer, made in the EU, but no Duty on a Nissan CashCow?

California Dreamer

artheb wrote: »

Hello!

I have been reading through this thread to understand as much as possible about importing cars from GB (not NI) post Brexit and avoiding double VAT. One paid in the GB and one paid in ROI upon import. Here is my understanding.

I am VAT registred person in ROI.
I can use my IE VAT in GB to purchase VAT qualifying vehicle VAT free.

That would work in two ways:
1. Provide my VAT number to the GB dealer and they will produce VAT free invoice.
2. Claim VAT through GB revenue or customs service.

Once imported to ROI, I pay VAT at 23% (new rate) + Customs 10% + VRT (whichever rate it is)

I also understand that once I pay ROI VAT upon import I can register and tax the car for personal use, not a business.

Is this what everyone else thinks?

Thanks!

Couple of thngs on that. Having bought a few cars from NI that were VAT Q.

The old way was that I paid the VRT. Then when I sold the car I charged the Irish vat.

So the VAT Q is still a thing?

funnyname

User1998 wrote: »

https://www.google.ie/amp/s/www.am-online.com/amp/news/latest-news/2021/01/13/government-reinstates-vat-margin-scheme-for-ni-used-car-dealers

However I am reading from that article that the 20% VAT rate which is a UK rate does not apply to the NI dealer when they bring in a vehicle from GB.

So I still can find anything of clarity around the yea or nea application of 21% VAT applied to a NI import to Ireland that originated in GB.

One thing I keep seeing is pre Brexit import of a car from GB to NI incurs only VRT but however post Brexit it incurs VRT and 21% VAT.

I have a deposit paid on a campervan in the North but it was brought into NI from GB after the 31/12/2020 so I want to get this right as I don't want to buy the van and then be landed with a big bill in the post.

funnyname

https://www.revenue.ie/en/customs-traders-and-agents/brexit/brexit-for-individuals/importing-a-vehicle-from-great-britain-gb-or-northern-ireland.aspx


However nothing in there re the origin of the car, if it has been imported into NI from GB before subsequently being imported into RoI.

Importing a vehicle from Great Britain (GB) or Northern Ireland
From 1 January 2021 you may have to pay the following when you import a vehicle from Great Britain:

import duties
Vehicle Registration Tax (VRT)
VAT at 21%.
If a vehicle is being imported from Northern Ireland, no import duty will apply but you may be liable to pay:

Vehicle Registration Tax (VRT)
VAT at 21% (only in respect of new vehicles).
An electronic customs declaration will be required in advance of the vehicle arriving in the State.

All motor vehicles imported from the UK into the State must be registered within 30 days of the date they first arrive. However, there are some exceptions. VRT is charged in most cases when a vehicle is registered in the State.

L-M

I spoke to a man today who said that there’s the “Return of goods act” which last for 2 years seemingly.

In short what he said was if the car was origionally in the EU, then moved out (Brexit) and was brought back in within 2 years customs don’t apply.

So should apply to 2019 and 2020 cars.

dickdasr1234

L-M wrote: »

I spoke to a man today who said that there’s the “Return of goods act” which last for 2 years seemingly.

In short what he said was if the car was origionally in the EU, then moved out (Brexit) and was brought back in within 2 years customs don’t apply.

So should apply to 2019 and 2020 cars.

Not according to Google!

funnyname

This seems to be definitive, well from what I read of it.

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-registered-in-great-britain-and-subsequently-registered-in-northern-ireland.aspx

Vehicles registered in Great Britain and subsequently registered in Northern Ireland
Vehicles registered in Northern Ireland before 1 January 2021
You can register a vehicle registered before 1 January 2021 without any checks on the customs status if it was registered:

in Northern Ireland
or
to a person resident in Northern Ireland.

Vehicles first registered in Great Britain and subsequently registered in Northern Ireland after 1 January 2021

Under the VAT rules currently in force in the UK, vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to customs duty, if applicable, and VAT at import if they are subsequently imported into the State.

Note

A person should not purchase a vehicle from Northern Ireland with either a GB registration or which had previously been registered in GB, where this documentation is not available.

If you cannot provide proof that a vehicle has been imported into Northern Ireland you can, prior to presenting your vehicle at the NCTS Centre for registration:

make a customs declaration
pay customs duty, where applicable
and
pay VAT based on the import value of the vehicle.

Note

Importations of used cars from Great Britain into the State must be declared to customs and are liable to customs duty and VAT on importation. The routing of such importations through Northern Ireland to avoid EU requirements in relation to customs duty and VAT at import will not be permitted.

L-M

dickdasr1234 wrote: »

Not according to Google!

Well he’s brought in a few cars and he’s just had to get them certified as “Not modified”.

It’s Rules of origin

Thomasirl123

funnyname wrote: »

This seems to be definitive, well from what I read of it.

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-registered-in-great-britain-and-subsequently-registered-in-northern-ireland.aspx

That's definitive to me.

deezell

L-M wrote: »

I spoke to a man today who said that there’s the “Return of goods act” which last for 2 years seemingly.

In short what he said was if the car was origionally in the EU, then moved out (Brexit) and was brought back in within 2 years customs don’t apply.

So should apply to 2019 and 2020 cars.

Sounds to me like any car that was registered pre brexit would qualify, any UK car already registered before Jan 2021 was an EU car, or did that end the year before, 2020 being a transition year, UK not in the EU but obeying the rulles? Either way, it would be any car currently in the UK pre whichever date, so theres either the rest of this year or next to 'return' them to the EU. Who wants to give that a go?

Thomasirl123

L-M wrote: »

I spoke to a man today who said that there’s the “Return of goods act” which last for 2 years seemingly.

In short what he said was if the car was origionally in the EU, then moved out (Brexit) and was brought back in within 2 years customs don’t apply.

So should apply to 2019 and 2020 cars.

Is he confusing return to the EU with return to the manufacturer?

blobert

Hi Guys,

Quick question.

I've found a car for sale in NI that I'm interested in from a dealer there.

I asked them if it had been brought into NI prior to Dec 31st 2020 and showed them the Revenue link:

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-registered-in-great-britain-and-subsequently-registered-in-northern-ireland.aspx

They said:

"The vehicle was indeed brought into Northern Ireland from GB prior to January 1st. If you proceeded with the purchase, I can provide evidence of this for you to avoid paying the expensive VAT on top of the sales price."

They also said

"If required I can backdate the V5 into our name and address also."

I'm thinking if it was in UK prior to end 2020 AND registered to an address there then Revenue should have no complaints???

Any advice on this would be much appreciated, ideally don't want to wind up

And just to clarify if it is "registered" in NI prior to Dec 2020, I should not have to pay VAT or duty, just VRT as before?

Car in question is a Mitsubishi Outlander (I'm thinking built in Japan) from 2015

Thanks!

funnyname

Thomasirl123 wrote: »

That's definitive to me.

I wonder is there a grey area with this, in the vehicle is imported into NI, sold to a NI resident and then it's sold onto a ROI resident who then can import it without any VAT element due?

deezell

funnyname wrote: »

I wonder is there a grey area with this, in the vehicle is imported into NI, sold to a NI resident and then it's sold onto a ROI resident who then can import it without any VAT element due?

Who TF knows. Worst case is a Ni car bought and registered from new in NI, not a used UK imported into NI, it should avoid VAT and the origin rule duty. That limits us to the small pool of indigenous NI used stock, and there will be no value there.

bazz26

So the burning question is has anyone tried bringing one in yet? Everyone is waiting for a guinea pig including Revenue probably.

reubenreuben

If the 2nd hand car is registered in NI after the import from GB then only VRT has to be paid.
If this wasn't the case , then half the dealers in the north would be out of business.

Its different though if the car has not been registered in NI and is still registered to a GB address.

deezell

reubenreuben wrote: »

If the 2nd hand car is registered in NI after the import from GB then only VRT has to be paid.
If this wasn't the case , then half the dealers in the north would be out of business.

Its different though if the car has not been registered in NI and is still registered to a GB address.

This seems fairly clear.
"Vehicles first registered in Great Britain and subsequently registered in Northern Ireland after 1 January 2021

Under the VAT rules currently in force in the UK, vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to customs duty, if applicable, and VAT at import if they are subsequently imported into the State."

Just say the last phase first, as in,

"Vehicles first registered in Great Britain and subsequently registered in Northern Ireland after 1 January 2021, if they are subsequently imported into the State.,

Under the VAT rules currently in force in the UK, vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to customs duty, if applicable, and VAT at import."
The state means us, no NI.

spuddy

Makes sense (not that I like it), the UK have left the EU, so GB cars coming into ROI via NI, without paying VAT/duties just isn't on.

Isambard

spuddy wrote: »

Makes sense (not that I like it), the UK have left the EU, so GB cars coming into ROI via NI, without paying VAT/duties just isn't on.

unless they have been "properly imported" to NI.
Once the boxes are ticked with VAT and customs declarations, a dealer can buy in stock GB to NI and sell to whoever wants to buy. If that's a RoI buyer. they can import to RoI tax free except VRT as before.