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

reubenreuben

Isambard wrote: »

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.

So no change compared to pre 2021 if buying a 2nd hand NI registered car

mickdw

[Deleted User] wrote: »

Are you implying the majority of cars on done deal are damaged cars sold by dodgy dealers. Do you seriously think we have that many damaged cars that the majority of cars sold on donedeal would be bad ones. Very very unlikely.

I am currently selling my car on donedeal. It's a great car looked after well, I have a workmate selling her car on it. Good car and well looked after too. My brother in law just sold his car on it last month. Another well looked after car.

Who are all these dodgy dealers that make up the majority?

If you go with no knowledge, buying off a chap that is not tge registered owner from outside a supermarket and lookingnat bottom of the barrel stuff price wise, you will find any amount of scrap on donedeal.
On the other hand, if you are prepared to pay the price of a good car, do your homework, buy off the genuine owner who has had it a few years, you can certainly find a good car.

deezell

reubenreuben wrote: »

So no change compared to pre 2021 if buying a 2nd hand NI registered car

Its not clear that a uk car imported in NI after Jan 2021, registered in NI, with Ni number plates, then subsequently imported here, will avoid VAT and origin Duty. I've yet to read of a clear cut case.

Isambard

The deal was for no extra (RoI) VAT and also duty charged on entry to the Republic but a Dealer will still have to charge UK VAT on a sale, domestic or otherwise. If it's a private sale , double VAT would be avoided, but the price already contains the UK VAT element. .

(IMO)

spuddy

deezell wrote: »

Its not clear that a uk car imported in NI after Jan 2021, registered in NI, with Ni number plates, then subsequently imported here, will avoid VAT and origin Duty. I've yet to read of a clear cut case.

I'd say it is clear, NI being a backdoor for GB cars, coming from outside the single market & customs union, isn't a runner.

If the car originated in GB, you need to have the documention to show the VAT & customs duties (if applicable) have been paid, when bringing it into ROI. It's stated on Revenue's website & makes sense, however much we would all wish it differently.

ccazza

If a car was brought into the north by the dealer in November and a document shows the boat it came in on would that be enough for revenue to mean only vrt and nox would have to be paid.

funnyname

spuddy wrote: »

I'd say it is clear, NI being a backdoor for GB cars, coming from outside the single market & customs union, isn't a runner.

If the car originated in GB, you need to have the documention to show the VAT & customs duties (if applicable) have been paid, when bringing it into ROI. It's stated on Revenue's website & makes sense, however much we would all wish it differently.

Guess given that it wouldn't matter if the car was subsequently bought and sold a few times in the North before being sold onward to someone in the ROI?

S'

ccazza wrote: »

If a car was brought into the north by the dealer in November and a document shows the boat it came in on would that be enough for revenue to mean only vrt and nox would have to be paid.

From what I understand this this is true.
Normal VRT & NOX charge on import. No official documentation to support this though

spuddy

funnyname wrote: »

Guess given that it wouldn't matter if the car was subsequently bought and sold a few times in the North before being sold onward to someone in the ROI?

That's my reading of the situation, won't impact on NI buyers at all, they can continue to buy NI or GB origin cars. However as soon as a GB car, brought into NI after after 1st Jan, comes into the EU/ROI, then the VAT/duties are payable.

Isambard

spuddy wrote: »

That's my reading of the situation, won't impact on NI buyers at all, they can continue to buy NI or GB origin cars. However as soon as a GB car, brought into NI after after 1st Jan, comes into the EU/ROI, then the VAT/duties are payable.

No I think once the car is "properly imported" after jan 2021 by a NI resident or dealer/other business, it can then be sold on to a RoI buyer with no additional taxes. In other words, once it is properly in NI , it's in the EU area and can be traded across the border in the same way as pre Brexit.

The one bit I'm not clear on is whether or not this applies to cars not of GB origin.

UrbanFret

ccazza wrote: »

If a car was brought into the north by the dealer in November and a document shows the boat it came in on would that be enough for revenue to mean only vrt and nox would have to be paid.

Yes that is correct.

funnyname

Isambard wrote: »

No I think once the car is "properly imported" after jan 2021 by a NI resident or dealer/other business, it can then be sold on to a RoI buyer with no additional taxes. In other words, once it is properly in NI , it's in the EU area and can be traded across the border in the same way as pre Brexit.

The one bit I'm not clear on is whether or not this applies to cars not of GB origin.

Where are you getting this info from?

Isambard

funnyname wrote: »

Where are you getting this info from?

the Revenue.ie website. It's my interpretation but that's what the Deal was. Before 2021 there was no change for ex GB cars and after 2020 vehicles from NI could be imported to RoI without additional taxes provided a Customs declaration was made GB to NI. Once a vehicle is properly in NI , it can be sold to a RoI buyer and taken across the border with just VRT to pay as before.

spuddy

Isambard wrote: »

No I think once the car is "properly imported" after jan 2021 by a NI resident or dealer/other business, it can then be sold on to a RoI buyer with no additional taxes. In other words, once it is properly in NI , it's in the EU area and can be traded across the border in the same way as pre Brexit.

The one bit I'm not clear on is whether or not this applies to cars not of GB origin.

If a GB origin car can be brought into the EU/ROI without paying VAT/customs duties, that undermines the EU single market / customs union.

"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."

User1998

Isambard wrote: »

the Revenue.ie website. It's my interpretation but that's what the Deal was. Before 2021 there was no change for ex GB cars and after 2020 vehicles from NI could be imported to RoI without additional taxes provided a Customs declaration was made GB to NI. Once a vehicle is properly in NI , it can be sold to a RoI buyer and taken across the border with just VRT to pay as before.

Thats what it said last week on Revenues website but it looks like they’ve removed that guidance and replaced it with this instead:

“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.”

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

spuddy

User1998 wrote: »

Thats what it said last week on Revenues website but it looks like they’ve removed that guidance and replaced it with this instead:

“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.”

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

Which is the only way to maintain the single market / customs union. Lean times ahead for those of us who enjoyed buying second hand GB cars, myself included.

mickdw

spuddy wrote: »

Which is the only way to maintain the single market / customs union. Lean times ahead for those of us who enjoyed buying second hand GB cars, myself included.

Nice little boost for genuine NI cars - they would appear to be very much sought after now to bring down here. Prices will reflect that i guess.

spuddy

mickdw wrote: »

Nice little boost for genuine NI cars - they would appear to be very much sought after now to bring down here. Prices will reflect that i guess.

I'd expect they'll be priced closely to their ROI equivalents in time, supply & demand.

Isambard

User1998 wrote: »

Thats what it said last week on Revenues website but it looks like they’ve removed that guidance and replaced it with this instead:

“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.”

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

yes, that's the situation of course, but once a car is properly in NI , it makes no difference . There's a difference between an ex GB car legitimately in NI and one being routed that way with the intention of importing to RoI to avoid taxes. Once the proper GB to NI paperwork is in place and the vehicle owned by a NI resident individual or business, and the UK VAT situation sorted, it can be resold to a RoI resident without extra RoI taxes. That was "the Deal".

I don't see that there is any advantage to be had here anyway, because if there's a profit to be made, it's the NI dealer who will be making it.

deezell

Isambard wrote: »

yes, that's the situation of course, but once a car is properly in NI , it makes no difference.....
.....I don't see that there is any advantage to be had here anyway, because if there's a profit to be made, it's the NI dealer who will be making it.

That's it in a nutshell. The prime source of non vat qualifying non UK origin cars can not be brought in directly by a private individual, but only with the machinations of a NI dealer or resident, with a NI address. I can see an agency service springing up here, whereby you proceed as before, buy in UK, and travel to NI wirh your vehicle, and pay for all the necessary paper work to head south with a "properly imported' NI vehicle. This agent takes no risk with purchase, transport, etc, he/she just agrees to process the car, taking possession of it for some days perhaps with some kind of agreement that reflects your equity in the vehicle, like a deposit, before handing it back for the fee. Such an arrangement may be attractive on certain cars, though exchange rates, Nox and WLTP have virtually killed the value anyway.
Talk about a perfect storm. It's becoming nearly impossible to get a few hoover bags online, never mind import a car, such is the effect of Brexit on our supply chains routed through UK warehouses. Try Espares, Screwfix, Argos and others. 'Out of stock, 4-6 weeks delay, can't be deliverd to you address', etc.

spuddy

Isambard wrote: »

...once a car is properly in NI , it makes no difference. There's a difference between an ex GB car legitimately in NI and one being routed that way with the intention of importing to RoI to avoid taxes. Once the proper GB to NI paperwork is in place and the vehicle owned by a NI resident individual or business, and the UK VAT situation sorted, it can be resold to a RoI resident without extra RoI taxes...

Is there any information from Revenue which supports your opinion?

User1998

There was but it seems to have been removed. It basically said once the car is properly imported to NI it can then be imported to Ireland with just VRT to pay. Seems like they’ve removed it now tho

Isambard

Once it's in NI and properly imported following the rules. it is just another car. I can see Revenue making a ruling on how long a car needs to have been owned by a NI Resident or Business, but the deal allows for cross border trade to continue as before essentially. Customs may well have their own interpretation, but that's how the deal was supposed to facilitate Brexit.

I think many are confusing being VAT free with no VAT charged on import. NI VAT will still be chargeable when a dealer sells a car on the margin and is locked in with the sale price for a private sale. Being VAT qualifying doesn't mean VAT free either.

You still have the problem that the car could be impounded for a long time whilst the Customs situation is sorted.

richardbradley

Have read as much as I can find and I believe I am ok to buy a car that I can evidence was shipped to a dealer in NI before the 1st Jan 2021. Does anybody have any experience or beliefs that would tell me that this isn’t true or is too risky?
Thank you.

Isambard

richardbradley wrote: »

Have read as much as I can find and I believe I am ok to buy a car that I can evidence was shipped to a dealer in NI before the 1st Jan 2021. Does anybody have any experience or beliefs that would tell me that this isn’t true or is too risky?
Thank you.

i think you'd be OK too, but who knows for sure? All a matter of opinion so far.

deezell

Isambard wrote: »

i think you'd be OK too, but who knows for sure? All a matter of opinion so far.

I assume it still has a UK reg?

Isambard

deezell wrote: »

I assume it still has a UK reg?

and is it GB built? Not sure what the situation is there

Marcusm

deezell wrote: »

That's it in a nutshell. The prime source of non vat qualifying non UK origin cars can not be brought in directly by a private individual, but only with the machinations of a NI dealer or resident, with a NI address. I can see an agency service springing up here, whereby you proceed as before, buy in UK, and travel to NI wirh your vehicle, and pay for all the necessary paper work to head south with a "properly imported' NI vehicle. This agent takes no risk with purchase, transport, etc, he/she just agrees to process the car, taking possession of it for some days perhaps with some kind of agreement that reflects your equity in the vehicle, like a deposit, before handing it back for the fee. Such an arrangement may be attractive on certain cars, though exchange rates, Nox and WLTP have virtually killed the value anyway.
Talk about a perfect storm. It's becoming nearly impossible to get a few hoover bags online, never mind import a car, such is the effect of Brexit on our supply chains routed through UK warehouses. Try Espares, Screwfix, Argos and others. 'Out of stock, 4-6 weeks delay, can't be deliverd to you address', etc.

That won’t work for U.K. VAT. The initial dealer will zero rate for export if VAT qualifying, you as a private individual cannot then supply it to the “agent” in NI VAT free. I can see NI dealers buying GB VAT qualifying cars and marketing them to ROI customers saving VAT that way.

S'

Isambard wrote: »

i think you'd be OK too, but who knows for sure? All a matter of opinion so far.

Surly if one rang the local VRT office you will get a yes/no answer?

Liamo_mu

So has anything changed for importing cars from the UK or northern Ireland with Brexit?

Is there any new fees? I've read that you now have to pay VAT but only in cars from England Wales and Scotland? No VAT on northern Irish cars?

So is using the northern Irish market the only real option now?

I'm looking at a 2015 - 2017 car if that matters.