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

Casati

TomOnBoard wrote: »

If the car is bought in GB, I can't see how duty (if applicable based on manufacturing/component location) could be avoided. If bought in G B, even if brand new, it cant be put on the road there unless registered and motor tax paid. So, if it can't be put on the road, and it remains unregistered, it would have to transported. By the time it got here, it would have had to be declared to Customs on entry to the State.

Even if you bought in N.I., via one of the discount new cars sites (assuming they would deliver to N.I. AND assuming you could buy it ex U.K. VAT,) in almost every case I've seen these are pre-registered cars. So even then, they would attract the duty (if applicable).

Nice idea, but I can't see Revenue/Customs running with it..

Is duty ever applicable buying from N.I? I can’t find anything on this.

TomOnBoard

Casati wrote: »

Is duty ever applicable buying from N.I? I can’t find anything on this.

This might clarify : https://ec.europa.eu/info/publications/revised-protocol-ireland-and-northern-ireland-included-withdrawal-agreement_en

Or it might not... To my eye, the whole "border down through the Irish sea" so-called 'solution' is going to prove to be a practical nightmare for the forseeable future. As far as I can see, if something originates in N.I. and is brought into R.O.I., then Customs Duty will not apply. If something originates in G.B. and transits through N.I. into R.O.I., then Customs Duty may apply...

Isambard

TomOnBoard wrote: »

This might clarify : https://ec.europa.eu/info/publications/revised-protocol-ireland-and-northern-ireland-included-withdrawal-agreement_en

Or it might not... To my eye, the whole "border down through the Irish sea" so-called 'solution' is going to prove to be a practical nightmare for the forseeable future. As far as I can see, if something originates in N.I. and is brought into R.O.I., then Customs Duty will not apply. If something originates in G.B. and transits through N.I. into R.O.I., then Customs Duty may apply...

the UK have unilaterally moved the goalpost on that though by not charging VAT on GB to NI transfers. As a result I believe the Revenue are charging VAT and duty themselves. if these vehicles end up in the Republic. It's a mess, far from clear.

Harry321

I am based in the South abd I am looking at buying a digger or track machine from the North of Ireland .for agricultural use .what do I need to consider re VRT, tarrifs etc for this type of purchase

Allinall

Wondering does anyone know the answer to this?

According to Revenue site, one can import a second hand car from NI without paying duty or VAT if:

"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."

Does anyone know if this criteria can be established from the UK reg plate?

Casati

Isambard wrote: »

the UK have unilaterally moved the goalpost on that though by not charging VAT on GB to NI transfers. As a result I believe the Revenue are charging VAT and duty themselves. if these vehicles end up in the Republic. It's a mess, far from clear.

Revenue called out that evidence needs to be clear that VAT is paid, but I didn't hear anything about duty. I might just ask them directly

TomOnBoard

Harry321 wrote: »

I am based in the South abd I am looking at buying a digger or track machine from the North of Ireland .for agricultural use .what do I need to consider re VRT, tarrifs etc for this type of purchase

VRT is not an issue, as it wouldn't apply.

Customs Duty/VAT might be an issue though. Probably best to check with Revenue.

TomOnBoard

Allinall wrote: »

Wondering does anyone know the answer to this?

According to Revenue site, one can import a second hand car from NI without paying duty or VAT if:

"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."

Does anyone know if this criteria can be established from the UK reg plate?

Not from the plate alone, if you're a normal punter AFAIK . You'd need to see the V5-C registration document. Someone with access to the DVLA system probably could, but not mere mortals..

Dazed2020

So has anybody imported post Brexit? Is the customs process lengthy/difficult once you come off the ferry?
I'm doing so soon but availing of TOR so hopefully won't be paying VAT/customs/VRT

newmember2

reubenreuben wrote: »

Does it not depend on the age of the car that is imported as if all done using wltp then all pre 2008 cars for example would have maximum car tax.

Cars first registered after 05/04/20 are WLTP.

Isambard

Dazed2020 wrote: »

So has anybody imported post Brexit? Is the customs process lengthy/difficult once you come off the ferry?
I'm doing so soon but availing of TOR so hopefully won't be paying VAT/customs/VRT

afaik customs declaration is done online, so nothing to do at port.

Marcusm

TomOnBoard wrote: »

If the car is bought in GB, I can't see how duty (if applicable based on manufacturing/component location) could be avoided. If bought in G B, even if brand new, it cant be put on the road there unless registered and motor tax paid. So, if it can't be put on the road, and it remains unregistered, it would have to transported. By the time it got here, it would have had to be declared to Customs on entry to the State.

Even if you bought in N.I., via one of the discount new cars sites (assuming they would deliver to N.I. AND assuming you could buy it ex U.K. VAT,) in almost every case I've seen these are pre-registered cars. So even then, they would attract the duty (if applicable).

Nice idea, but I can't see Revenue/Customs running with it..

If bought nee in the U.K. for export then you get X plates and it can be driven in the U.K. for (IIRC) up to 3 months before being exported with no need for duty or motor tax equivalent.

dave1982

Hi I'm thinking of buying a 2014 auris hybrid up north 39000 miles for for just over 10k.im getting quoted 1674 by revenue to bring it down, the nox charge is being priced at 600 as I don't have proper details so they are charging maximum. I assume nox will be lower as its hybrid. A 141 auris down here is bout 14k with higher mileage.
Am I missing anything I don't want surprise extra taxes

Isambard

dave1982 wrote: »

Hi I'm thinking of buying a 2014 auris hybrid up north 39000 miles for for just over 10k.im getting quoted 1674 by revenue to bring it down, the nox charge is being priced at 600 as I don't have proper details so they are charging maximum. I assume nox will be lower as its hybrid. A 141 auris down here is bout 14k with higher mileage.
Am I missing anything I don't want surprise extra taxes

Is it NI registered or imported to NI from GB before 2021? You'd want to be very careful to avoid any VAT or possible import duty.

Azatadine

So, is there a general feeling that this impasse will last for months still or for years? Maybe it will never be overcome?

Been holding off on changing my own car in case the situation changes soon but need to either bite the bullet and change to what's already available here or commit to keeping what I have.

TomOnBoard

dave1982 wrote: »

Hi I'm thinking of buying a 2014 auris hybrid up north 39000 miles for for just over 10k.im getting quoted 1674 by revenue to bring it down, the nox charge is being priced at 600 as I don't have proper details so they are charging maximum. I assume nox will be lower as its hybrid. A 141 auris down here is bout 14k with higher mileage.
Am I missing anything I don't want surprise extra taxes

You would need to get sight of the V-5C registration document to establish a) owner address, and b) NOx details. The NOx on that car should cost you €30 with the correct information. Current owner must be N.I. Resident or provably imported before January 2021, to avoid VAT and Customs Duty.

spuddy

Azatadine wrote: »

So, is there a general feeling that this impasse will last for months still or for years? Maybe it will never be overcome?...

Unless the UK rejoin the EU, or the EU Customs Union and Single Market, I wouldn't hold my breath.

Isambard

spuddy wrote: »

Unless the UK rejoin the EU, or the EU Customs Union and Single Market, I wouldn't hold my breath.

i wouldn't recommend it :-) , would we really want them back?

reubenreuben

Is there a VRT helpdesk that you can send details of a car in advance of importing (particularly a car that isn't on the VRT website) that you can ask the value and probable VRT charges?

thanks

mickdw

reubenreuben wrote: »

Is there a VRT helpdesk that you can send details of a car in advance of importing (particularly a car that isn't on the VRT website) that you can ask the value and probable VRT charges?

thanks

That would be sensible but i dont believe so. You have to blindly buy and import the car. Given that its not on the system, its possibly something like a porsche and the chances of them coming with a crazy figure is better than 50 50.
Of course the only option then is pay and appeal.

Buddy Bubs

Commercial vehicle question....

Vat registered ROI company wants to buy a van/jeep in NI

As far as I know, there's no nox on commercials

It's advertised for 20,000 + vat

If proof of vat registration is given to NI dealer, can it be sold ex vat for 20,000, then irish vat and vrt is payable

Irish vat would then be reclaimed as with any purchase

Am I missing any pitfalls or is my process correct?

funnyname

Got the following reply from ROS, made the query about 4 weeks ago

Dear Sir/Madam,

The import duty is calculated on the value of the vehicles (as per the invoice from the supplier) plus freight plus insurance. The rate of duty due depends on whether the vehicles are of GB origin or not. The value of the goods for VAT purposes is their value for customs purposes increased by the amount of any duty payable and any other transport, handling or insurance costs between entry into the EU and delivery to their final destination.

For other vehicles, the TARIC database can be used to determine the commodity code which is also known as the classification code. This is the third country customs duty rate that applies to the specific vehicle on import into the EU. If you cannot find the code yourself you can email tarclass@revenue.ie with a description of the vehicles and a request for the commodity code and duty rate.
Importing form NI

NI after Brexit
Northern Ireland (NI) will continue to be treated as a Member State after 31st December 2020 with regard to VAT on goods. NI will not be treated as a Member State with regard to VAT on services

Import of a vehicle from NI
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 23% (only in respect of new vehicles).

Vehicles imported directly from Northern Ireland will not be subject to taxes and customs formalities, in line with the Protocol on Ireland and Northern Ireland.

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-imported-from-gb-and-ni.aspx


?
The import duty is calculated on the value of the vehicles (as per the invoice from the supplier) plus freight plus insurance. The rate of duty due depends on whether the vehicles are of GB origin or not. The value of the goods for VAT purposes is their value for customs purposes increased by the amount of any duty payable and any other transport, handling or insurance costs between entry into the EU and delivery to their final destination.

See table below for further information on Customs Duty and VAT payable depending on the origin of passenger cars that are being imported from Great Britain to give you an idea of duty/VAT due for the different origins of vehicles:

Customs Duty and VAT payable
Origin of Car Customs Duty Payable VAT Payable
UK 0% 23%
Third Country such as the USA or Japan 10% 23%
EU such as German or French 10% 23%

For other vehicles, the TARIC database can be used to determine the commodity code which is also known as the classification code. This is the third country customs duty rate that applies to the specific vehicle on import into the EU. If you cannot find the code yourself you can email tarclass@revenue.ie with a description of the vehicles and a request for the commodity code and duty rate.
Importing form NI

NI after Brexit
Northern Ireland (NI) will continue to be treated as a Member State after 31st December 2020 with regard to VAT on goods. NI will not be treated as a Member State with regard to VAT on services

Import of a vehicle from NI
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 23% (only in respect of new vehicles).

Vehicles imported directly from Northern Ireland will not be subject to taxes and customs formalities, in line with the Protocol on Ireland and Northern Ireland.

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-imported-from-gb-and-ni.aspx


?

Please see the link below for more information:
https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-imported-from-gb-and-ni.aspx


Kind regards,

Thomas McDonnell
Import/Export Policy

The information in this correspondence is provided as a guide only and does not constitute professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.

User1998

Buddy Bubs wrote: »

Commercial vehicle question....

Vat registered ROI company wants to buy a van/jeep in NI

As far as I know, there's no nox on commercials

It's advertised for 20,000 + vat

If proof of vat registration is given to NI dealer, can it be sold ex vat for 20,000, then irish vat and vrt is payable

Irish vat would then be reclaimed as with any purchase

Am I missing any pitfalls or is my process correct?

It can be sold to you 0% VAT for export, but not 0% because you have a VAT number.

My guess is that it will be hard to get dealers to sell a car/commercial with 0% VAT because they’d rather you pay the VAT and claim it back yourself off the UK government. And dealers don’t even know how to handle a logbook for Irish customers so I doubt they’ll know about the 0% for export rule

Theres also 10% customs duty

No nox tax on commercials

Thomasirl123

funnyname wrote: »

Got the following reply from ROS, made the query about 4 weeks ago

If you buy a vat qualifying car and route it through the North then its like pre brexit?

User1998

No

Buddy Bubs

User1998 wrote: »

It can be sold to you 0% VAT for export, but not 0% because you have a VAT number.

My guess is that it will be hard to get dealers to sell a car/commercial with 0% VAT because they’d rather you pay the VAT and claim it back yourself off the UK government. And dealers don’t even know how to handle a logbook for Irish customers so I doubt they’ll know about the 0% for export rule

Theres also 10% customs duty

No nox tax on commercials

Is there definitely customs from NI to ROI?

User1998

Sorry just realised your talking about NI

Buddy Bubs

User1998 wrote: »

Sorry just realised your talking about NI

Sorry, yeah NI. A friend is looking for a crew cab pickup, he was asking me how it works but I wasn't fully sure.

al2009

Buddy Bubs wrote: »

Commercial vehicle question....

Vat registered ROI company wants to buy a van/jeep in NI

As far as I know, there's no nox on commercials

It's advertised for 20,000 + vat

If proof of vat registration is given to NI dealer, can it be sold ex vat for 20,000, then irish vat and vrt is payable

Irish vat would then be reclaimed as with any purchase

Am I missing any pitfalls or is my process correct?

Give vat number to dealer, they'll sell ex vat, get v5 on collection, afaik vrt is still at 200 for qualifying vans.

Nqp15hhu

Azatadine wrote: »

So, is there a general feeling that this impasse will last for months still or for years? Maybe it will never be overcome?

Been holding off on changing my own car in case the situation changes soon but need to either bite the bullet and change to what's already available here or commit to keeping what I have.

The Customs barriers are likely to last for years. The EU is not for folding on NI, doesn’t matter if we are suffering.

Similarly the U.K. will not join the EU customs Union.