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

User1998

stagg88 wrote: »

So yes I can avoid the tax by registering it with a relation in the north and then importing to the south

Just letting you know all the information you quoted was copied and pasted from Revenues website to the NCT website. That information has since been removed from Revenues website and has been replaced with much stricter rules

TheWonderLlama

stagg88 wrote: »

Thanks


So yes I can avoid the tax by registering it with a relation in the north and then importing to the south

Thanks a mill for the response

reubenreuben

User1998 wrote: »

Just letting you know all the information you quoted was copied and pasted from Revenues website to the NCT website. That information has since been removed from Revenues website and has been replaced with much stricter rules

They sure have, but if the 2nd hand car GB car has been correctly imported into NI then there would still be only VRT/Nox to pay.
Nothing has changed there.

User1998

reubenreuben wrote: »

They sure have, but if the 2nd hand car GB car has been correctly imported into NI then there would still be only VRT/Nox to pay.
Nothing has changed there.

I’ve been telling people that myself but it seems strange that they removed it from their website and replaced it with:

Vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to

Customs duty
VRT
VAT

How can you even argue with that?

reubenreuben

User1998 wrote: »

I’ve been telling people that myself but it seems strange that they removed it from their website and replaced it with:

Vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to

Customs duty
VRT
VAT

How can you even argue with that?

Agree that they are being extremely vague.
Then on the next page it states this:

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.

So by this if you prove it has been imported into NI, then no excess charges.

Its cynical in fact as the information they are providing is not terribly clear as if they don't want you to import cars from NI!!

Isambard

This is the wording on their page now

"Importing a vehicle from Northern Ireland
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
Vehicle Registration Tax (VRT)
VAT at import if they are subsequently imported into the State."

The "customs duty if applicable" could well be payable on non-GB built cars.... not clear to me

reubenreuben

Isambard wrote: »

Right at the start Revenue said that, under the "Deal" assets transferred GB to NI that were at risk of being exported across the border would be subject to VAT on entry to the EU area. If UK/NI didn't charge it, I assume the inference is that Revenue will.

The matter is still not clear cut and the official Revenue line seems to be as User1998 says.

The Customs document necessary to bring a GB car to NI presumably is dependent on VAT clearance.

This is the wording on their page now

"Importing a vehicle from Northern Ireland
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
Vehicle Registration Tax (VRT)
VAT at import if they are subsequently imported into the State."

The "customs duty if applicable" could well be payable on non-GB built cars.... not clear to me

That's why we need a clear example of someone importing a NI car this year. Its feels like this is going around in circles.

mickdw

Anyone would be mad to try importing anything other than a car that was in NI before 2021 at the minute.
Until revenue make up their mind, its just a lottery imo.

Kramer

mickdw wrote: »

Anyone would be mad to try importing anything other than a car that was in NI before 2021 at the minute.
Until revenue make up their mind, its just a lottery imo.

Which is exactly their intention .

Just like all the covid restrictions last spring/summer -they were only guidelines/advice, but portrayed/treated as if they were law, to keep everyone compliant.

It's ridiculous & unprecedented for one jurisdiction to insist tax is paid in another, lest they'll apply tax here. It's impossible & I would say unlawful, so they obfuscate & deter, until they get something put in place to remedy the situation.

It'll have the desired effect - no UK mainland imports because no one will want to be the guinea pig.

User1998

Theres no reason for Revenue to not want imports coming into the country. The government in general would see benefits such as increased new car sales and the environmental impact, etc. But as a whole there is no logical reason to make importing more difficult than it needs to be, especially now that the government will receive customs duty and VAT, as well as VRT

spuddy

User1998 wrote: »

Theres no reason for Revenue to not want imports coming into the country. The government in general would see benefits such as increased new car sales and the environmental impact, etc. But as a whole there is no logical reason to make importing more difficult than it needs to be, especially now that the government will receive customs duty and VAT, as well as VRT

There's no reason why the government would want to make importing food more difficult either, yet it's happening, because of Brexit.

Imposing VAT and duties (if applicable) on GB cars is entirely logical when you think about the single market and customs union. Having a backdoor via NI was never going to be allowed.

TomOnBoard

spuddy wrote: »

There's no reason why the government would want to make importing food more difficult either, yet it's happening, because of Brexit.

Imposing VAT and duties (if applicable) on GB cars is entirely logical when you think about the single market and customs union. Having a backdoor via NI was never going to be allowed.

OK. I'll agree with you on the logic of imposing VAT and Customs Duty (where applicable). However, what is NOT logical is the imposition of VAT, Customs Duty AND VRT/Nox on such imports. THAT is gouging, pure and simple, especially when the underlying vehicle already contains VAT paid to/in an EU State.

Isambard

everything imported into the EU (which for this exercise includes NI) is VAT liable, it's not just cars. It's clearly in our interest that we should collect VAT on such GB imports and not let them slip in via NI.

User1998

spuddy wrote: »

There's no reason why the government would want to make importing food more difficult either, yet it's happening, because of Brexit.

Imposing VAT and duties (if applicable) on GB cars is entirely logical when you think about the single market and customs union. Having a backdoor via NI was never going to be allowed.

Exactly, it’s happening because of brexit, not because of our government. A reduction in VRT for used vehicles would be appropriate now considering they’re collecting vat and customs but I can’t see that happening

reubenreuben

spuddy wrote: »

There's no reason why the government would want to make importing food more difficult either, yet it's happening, because of Brexit.

Imposing VAT and duties (if applicable) on GB cars is entirely logical when you think about the single market and customs union. Having a backdoor via NI was never going to be allowed.

But by the brexit deal and EU/Irish law it's allowed to import NI
Registered cars with regular vrt and nox. But as I said before we need a Guinea pig.
Anyone?

User1998

Theres no question about NI registered cars. It’s just VRT for those. No need for a guinea pig there. The uncertainty is about UK cars passing through NI

On a side note, I saw a garage get 20 cars in today from the UK, and I haven’t seen their prices increase by 30%.. No idea how dealers are still getting stock from the UK

Isambard

User1998 wrote: »

Theres no question about NI registered cars. It’s just VRT for those. No need for a guinea pig there. The uncertainty is about UK cars passing through NI

On a side note, I saw a garage get 20 cars in today from the UK, and I haven’t seen their prices increase by 30%.. No idea how dealers are still getting stock from the UK

VAT qualifying cars is the only way that would be worthwhile.

Another question needing an answer is that the Revenue page doesn't make it clear if an ex GB car will eventually be able to be imported tax free. It just sets out to stop GB cars being channelled through NI.

funnyname

I'll probably be the guinea pig for here. I'm bringing in a campervan from GB (post Breixt import to NI) through a dealer in the North, hope to get it all done within the next month.

VAT would be a kick in the teeth but decent campers are like hens teeth atm and we plan on holding onto it for 8 to 10 years so in my mind's eye the Vat isn't a huge amount extra when spread out over that timeline.

Isambard

is it British Built?

reubenreuben

funnyname wrote: »

I'll probably be the guinea pig for here. I'm bringing in a campervan from GB (post Breixt import to NI) through a dealer in the North, hope to get it all done within the next month.

VAT would be a kick in the teeth but decent campers are like hens teeth atm and we plan on holding onto it for 8 to 10 years so in my mind's eye the Vat isn't a huge amount extra when spread out over that timeline.

Is it new or 2nd hand?

funnyname

reubenreuben wrote: »

Is it new or 2nd hand?

2nd hand, more than 6 months old and over 6k on the clock.

funnyname

Isambard wrote: »

is it British Built?

it's a roller team van so presume so

Isambard

funnyname wrote: »

it's a roller team van so presume so

what chassis is it.... if it is an Iveco or a Hymer for instance (ie not GB origin) I'd want to check out the situation very carefully. COuld be Import Duty payable as well as VAT

funnyname

Isambard wrote: »

what chassis is it.... if it is an Iveco or a Hymer for instance (ie not GB origin) I'd want to check out the situation very carefully. COuld be Import Duty payable as well as VAT

Is all that info taken from the V5 and then are all possible payments (vrt, vat and import duty) calculated at the time of first registration in ROI?

Isambard

no one knows to be definitive, but I think you have to pay any VAT and Duty first and then VRT it .

funnyname

Isambard wrote: »

no one knows to be definitive, but I think you have to pay any VAT and Duty first and then VRT it .

Rang VRT, they said call customs, phoned helpline but only puts you through to the offices at the ports or airports, spoke to 3 different people no definite answer as no experience of it yet.

So as I see it, it'll be straightforward to go through the vrt process but then you could be nabbed at a later stage with a letter from customs looking for vat and import duties.

Dealer said there's no Vat to be paid but I guess that was the removal of the Vat that was due to UK revenue for a GB -> NI import, that was ditched very quickly when the internal post Brexit implications were realised.

We're desperate to buy a campervan but with a potential additional cost of 33%, it's just nuts.

Isambard

the VAT wasn't ditched as far as I can see, what happened was the margin scheme for dealers was re-instated. They have to pay VAT on their profit when they sell an item, that's UK VAT. Irish VAT crossing the border is another matter which remains to be seen. Is the dealer giving you the customs documents he needed to obtain online prior to import to NI? I think you'll have to VAT it before you can VRT it, but if Customs don't know, what hope have the rest of us?

spuddy

funnyname wrote: »

Rang VRT, they said call customs, phoned helpline but only puts you through to the offices at the ports or airports, spoke to 3 different people no definite answer as no experience of it yet....

Sounds like you need to talk to someone in VAT Legislation & Policy

"We won't permit cars to be routed through the North from Britain into the North and down here without the payment of VAT and customs duties where a dealer bringing in cars through Dublin Port would have to pay VAT and customs duty," Mr Donegan stated.

"So a warning shot for all people that are looking at buying a car, registering a car from Northern Ireland - just be incredibly careful, do your due diligence beforehand," he cautioned.

MEGA BRO WOLF 5000

Lads quick question. When looking at vrt on the revenue site does it know if the car being imported is from mainland uk or the north? I'm on the lookout for some sort of twin turbo diesel.

Thomasirl123

MEGA BRO WOLF 5000 wrote: »

Lads quick question. When looking at vrt on the revenue site does it know if the car being imported is from mainland uk or the north? I'm on the lookout for some sort of twin turbo diesel.

Doesn't matter where the car came from for vrt purposes