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

LillySV

Psygnosis wrote: »

Ok but long time to ship. You get it yourself

Sound. My worry at moment is that if I do find what I want then I still mightn’t get chance to have it vrtd before end of dec... whereas dealers seem to get preferential treatment and could get an apt before then ....

danoriordan1402

Brought over with Eirtrans before ( no affiliation with this company) and it went smoothly so I will use again before the end of the year, roughly 400+ VAT for somewhere in the midlands to Cork and 500+ VAT if your picking it up in London area, think he said they have 12 lorries, or do 12 trips weekly. I wouldnt fancy travelling over at the moment anyways

dickdasr1234

deezell wrote: »

Afaik only cars registered after April 1dr 2020 are showing WLTP on the V5.
The conversion from NEDC to WLTP only happens in January.

According to Autocar: "WLTP became mandatory from 1 September 2018 for measuring CO2 emissions and fuel economy on all new cars in the EU."

I recently purchased a BMW, registered 31/07/18, which had WLTP on the V5C as a no-cost extra!

It clearly states on the VRT site that the car will be taxed according to the CO2 stated on the V5C.

Paid my VRT today and was assessed at 17% on the WTLP of 115 as against the NEDC of 99 (15%) that prevailed at the time.

It seems unfair to me, particularly as the VRT in January will be at the new WLTP rate of 14.5%.

What are my chances with an appeal???

Brewster

Hi folks, If I purchase a car in UK on December 20th And I can’t get a VRT appointment until
January 10th, is there a risk I could get done for VAT and customs duties also, or will they go on date of invoice, and I’ll only need to deal with new VRT rules? Thanks

garo

@Brewster: They'll go by date of registration so you will be taking that risk.

Edit: Correction the date of reg is relevant for VRT.

deezell

dickdasr1234 wrote: »

According to Autocar: "WLTP became mandatory from 1 September 2018 for measuring CO2 emissions and fuel economy on all new cars in the EU."

I recently purchased a BMW, registered 31/07/18, which had WLTP on the V5C as a no-cost extra!

It clearly states on the VRT site that the car will be taxed according to the CO2 stated on the V5C.

Paid my VRT today and was assessed at 17% on the WTLP of 115 as against the NEDC of 99 (15%) that prevailed at the time.

It seems unfair to me, particularly as the VRT in January will be at the new WLTP rate of 14.5%.

What are my chances with an appeal???

Good. You're entitled to be assessed at the old NEDC emissions, as these were not stated on the V5, the revenue default is what's on the V5. To appeal you will need the eu Certificate of Conformity for this model which will state the NEDC emissions. You can get this for a fee, or possibly from the Dealer, if you can match the
Type approval number on your current v5 ( I presume it's still on it) to a European version of the CoC. It's a complex area, ( see this https://www.vrt.ie/faq/certificate-of-conformity/), I've no idea how to get the generic CoC for your model for free, but for a BMW it can be bought for €149, here, https://coceurope.eu/product/certificate-of-conformity-coc-bmw/

If you had waited to reg in January, you would have paid under the new system, and no late fees are applied up to the end of 2020. This is an option for cars which are less VRT under the new system.

deezell

Plus, i don't think VAT and excise are an issue as these are date of import dependent.

Brewster

deezell wrote: »

Plus, i don't think VAT and excise are an issue as these are date of import dependent.

This was my question. Surely we have clarity at this stage? If an invoice was dated 12th December and I rock up to VRT centre on Jan 10th, then surely they couldn’t charge VAT and Excise given the changes hasn’t applied at this point? VRT is separate I guess?

Brewster

garo wrote: »

@Brewster: They'll go by date of registration so you will be taking that risk.

Ah surely this can’t be correct? The car was bought in December, and no purchases on this date should have vat and excise applied?

Dante7

garo wrote: »

@Brewster: They'll go by date of registration so you will be taking that risk.

What's your source for this?

Isambard

you'd think that would be the case, although you'd have to have proof it was imported pre 2021 I guess.

deezell

Assuming vat and excise is not charged for a 2020 import date, and you have a car which benefits under the new VRT rates on a January inspection, there's also the chance that OMSP will be reduced as its a new year, so win win possibly.

Brewster

deezell wrote: »

Assuming vat and excise is not charged for a 2020 import date, and you have a car which benefits under the new VRT rates on a January inspection, there's also the chance that OMSP will be reduced as its a new year, so win win possibly.

This sounds like my scenario.....

garo

You are right. VAT and excise are based on date of import. VRT based on date of registration. Make sure you have proof of date of import with you when you go to get the VRT done.

Brewster

garo wrote: »

You are right. VAT and excise are based on date of import. VRT based on date of registration. Make sure you have proof of date of import with you when you go to get the VRT done.

Did you see this somewhere official!?

Wildly Boaring

What happens with a jap import?

deezell

Wildly Boaring wrote: »

What happens with a jap import?

Send him home if he has no work permit.

weary1

deezell wrote: »

Good. You're entitled to be assessed at the old NEDC emissions, as these were not stated on the V5, the revenue default is what's on the V5. To appeal you will need the eu Certificate of Conformity for this model which will state the NEDC emissions. You can get this for a fee, or possibly from the Dealer, if you can match the
Type approval number on your current v5 ( I presume it's still on it) to a European version of the CoC. It's a complex area, ( see this https://www.vrt.ie/faq/certificate-of-conformity/), I've no idea how to get the generic CoC for your model for free, but for a BMW it can be bought for €149, here, https://coceurope.eu/product/certificate-of-conformity-coc-bmw/

If you had waited to reg in January, you would have paid under the new system, and no late fees are applied up to the end of 2020. This is an option for cars which are less VRT under the new system.

BMW say that they supply free certificate of conformity for all UK reg cars.
see discover.bmw.co.uk/help/ownership/certificate-of-conformity

you just email the address given

michellie

Anything registered in January will go under the new vrt rates, doesn't matter when it entered the country.

It was the same situation when Nox was brought in in January and any other changes in VRT.

If you do not want to get stung give yourself plenty of time. Im warning people with weeks. There's also a 5 week backlog with revenue at the moment, which will hopefully be sorted fast.

Truckermal

michellie wrote: »

Anything registered in January will go under the new vrt rates, doesn't matter when it entered the country.

It was the same situation when Nox was brought in in January and any other changes in VRT.

If you do not want to get stung give yourself plenty of time. Im warning people with weeks. There's also a 5 week backlog with revenue at the moment, which will hopefully sorted fast.

Que all the threads in January moaning about the fact they knew nothing about this...:D

michellie

Truckermal wrote: »

Que all the threads in January moaning about the fact they knew nothing about this...:D

Yep!! To be fair it could be made a little clearer

Wildly Boaring

deezell wrote: »

Send him home if he has no work permit.

Apologies

With regard to the current situation when importing a car from Japan.
What date is considered the import date. As it is highly likely the same process will hold true for the import date of any UK car post brexit.

Import date for VAT and excise rather than the VRT date.

Clearer for you?

Isambard

Imprted cars have to pay excise and VAT at the port of entry I believe, so import date is clear.

garo

Brewster wrote: »

Did you see this somewhere official!?

https://www.revenue.ie/en/customs-traders-and-agents/brexit/information-for-businesses/vrt-implications-of-trade-with-the-uk/vrt-implications-of-importing-cars-from-the-uk.aspx


It is a bit of a confusing read. Vehicles brought in before 31 December 2020 can be registered as normal. But the VRT caculation is made as of the date of registration. But you will need to show proof of date of importation as I mentioned above.

Brewster

Wildly Boaring wrote: »

Apologies

With regard to the current situation when importing a car from Japan.
What date is considered the import date. As it is highly likely the same process will hold true for the import date of any UK car post brexit.

Import date for VAT and excise rather than the VRT date.

Clearer for you?

Nothing changes re Japan. Regardless of when you import a Japanese car, you would be liable for VAT and excise.

There is a subtle difference as U.K. changes its relationship with EU and becomes a third country. I think we are all clear now that if you buy a car in the U.K. in the month of December, and it arrives into country by 31st December, then no VAT and excise custom duties will apply when you pay VRT in January. VRT will be under new regime. If you buy in U.K. on 2 Jan, then you will be liable for VAT and customs. Agreed?

Brewster

garo wrote: »

https://www.revenue.ie/en/customs-traders-and-agents/brexit/information-for-businesses/vrt-implications-of-trade-with-the-uk/vrt-implications-of-importing-cars-from-the-uk.aspx


It is a bit of a confusing read. Vehicles brought in before 31 December 2020 can be registered as normal. But the VRT caculation is made as of the date of registration. But you will need to show proof of date of importation as I mentioned above.

Thank you very clear. In the past, for anybody importing in December, the VRT would always have fallen, well in most cases anyway, by registering it in January as opposed to December. The car is considered a year older and the OMSP reduces. While the %VRT will change in January 2021, I am sure the OMSP will fall for most cars. People need to consider final impact though.

deezell

Brewster wrote: »

Nothing changes re Japan. Regardless of when you import a Japanese car, you would be liable for VAT and excise.

There is a subtle difference as U.K. changes its relationship with EU and becomes a third country. I think we are all clear now that if you buy a car in the U.K. in the month of December, and it arrives into country by 31st December, then no VAT and excise custom duties will apply when you pay VRT in January. VRT will be under new regime. If you buy in U.K. on 2 Jan, then you will be liable for VAT and customs. Agreed?

The VAT thing is still vague, as the car is used, it has a recorded VAT history in a EU member state prior to Jan 2021. As this VAT is not redeemable on export (except in the case of VAT qualifying cars), eu VAT has been collected. Same argument goes for customs/excise. It's only when we start importing used cars which were imported and sold in the UK post Brexit, or <6 months old and <6k km (considered new) that things should change.

reubenreuben

Brewster wrote: »

Nothing changes re Japan. Regardless of when you import a Japanese car, you would be liable for VAT and excise.

There is a subtle difference as U.K. changes its relationship with EU and becomes a third country. I think we are all clear now that if you buy a car in the U.K. in the month of December, and it arrives into country by 31st December, then no VAT and excise custom duties will apply when you pay VRT in January. VRT will be under new regime. If you buy in U.K. on 2 Jan, then you will be liable for VAT and customs. Agreed?

Is the customs etc set in stone yet or are we waiting for the announcement of an agreed brexit deal?

If we are in a no deal situation then goodbye buying cars in uk

Brewster

reubenreuben wrote: »

Is the customs etc set in stone yet or are we waiting for the announcement of an agreed brexit deal?

If we are in a no deal situation then goodbye buying cars in uk

I would have thought that regardless of whether the U.K. has a trade agreement with the EU or not, it becomes a third country on 1 Jan and as such VAT and customs would be due. However, I am not an expert.

Brewster

deezell wrote: »

The VAT thing is still vague, as the car is used, it has a recorded VAT history in a EU member state prior to Jan 2021. As this VAT is not redeemable on export (except in the case of VAT qualifying cars), eu VAT has been collected. Same argument goes for customs/excise. It's only when we start importing used cars which were imported and sold in the UK post Brexit, or <6 months old and <6k km (considered new) that things should change.

Can you not buy any new car in the U.K. net of VAT at the moment by filling in that HMRC export declaration? I don’t think VAT is the issue. I think it becomes a customs excise issue in 2021 which will make the vast majority of cars uneconomical to import. Given that dealers source vast quantities of cars in the U.K., it will be interesting.