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

I've just gone through the process of trying to import a car from the UK as a private person, and it's terrible.

First of all, the car was manufactured outside the UK, before being sold new by a UK dealer and used for 3 years in the UK. It is a VAT qualifying vehicle. Now that it is being exported outside of the UK a 10% customs charge applies as well as 23% Irish VAT. I can get a customs agent to prepare the necessary import paper work for between €100 - €130, and this can be done before importation so the car is cleared before coming in.

The issue is that the price charged by the UK motor dealer includes 20% UK VAT in the sale price, and the Irish Revenue will also want 23% VAT.

So, for clarity, say the car is £10,000 plus £250 delivery charges. UK VAT is charged at 20% on the £10,250 which is £2,050. Total price due to the motor dealer is £12,300.

Now, Irish customs apply a 10% charge on the VAT exclusive price plus the delivery charges, so that's €1,179 customs charge on €11,790 (£12,250 by 0.8695 fx rate). Now the first kicker is that they charge the Irish VAT on the car price+delivery cost+customs tax, so 23% on €12,969 (€11,790+€1,179) which is €2,983. A tax applied on another tax, nice!

So, I pay the UK dealer £12,300 (€14,146) including the 20% UK VAT, and then I pay €1,179 Customs Tax, and €2,983 Irish VAT. I will then have to pay VRT which also seems to be increasing each month, so lets say that is €4,500. My total tax bill for my €14k vehicle is an additional €8,662.

Leaving aside the extortionate taxes, I have not been able to figure out a way of claiming back the UK VAT as an individual?

So, unless you are in the trade and VAT registered, there is absolutely no point in trying to import a car.

What's really annoying is that loads of Irish dealers are still importing and flogging these cars. (They are not charged the UK VAT once they have a VAT number).

Yes, for cars bought at auction, VAT will already have been paid and the only VAT you can avoid at point of sale to you is the margin on the dealer's profit. The Dealer has already paid it when he bought it other words and won't be too keen to sell without clawing this back! He'll likely leave it to you to reclaim it if you can,.

Thank you. I don't know why some motor dealers are not applying this scheme? - I also came across this Company (https://www.carexporters.co.uk/about-us.html) who offer to purchase the vehicle on your behalf and not charge you the VAT (no connection). I wonder has anyone used them? (I've also seen Beck Evans through google search).

I'd say you just get a receipt of who you are buying private of. Just like the way it is for when you are paying the VRT. Unless you can get the car cheaper by a good bit when buying private you'd be better off buying from UK dealer who operates the personal export system and hoping you can get the VAT knocked off

Assuming that its done honestly, an experienced car inspector will do a waaay more thorough assessment than most Joes, and ought to be able to surface imminent mechanical issues where symptoms are already beginning to show. Things like injector blow-by, oily smoke, unusual noises, bad panel repair as well as drivability, cleanliness etc ought to be waaay more thoroughly assessed.

I begin to doubt them myself. They offer VRT calculator and despite what's in their FAQ regarding the new rules post brexit they calculate 10% customs + vat to cars from 2020. So not sure where's the catch here. I doubt revenue is helpflul enough to give an estimate before one decides to purchase the car ?

How do you plan to register it in NI?

I could be wrong but I don't think it's that simple.

https://www.usedcarsni.com/ seems to be a good site for NI, any other ones?

Some of the cars listed there mention about VAT, e.g. '*NO ROI VAT ON THIS CAR*FREE DELIVERY NI,DUBLIN AND DONEGAL*' in this ad-

https://www.usedcarsni.com/2017-BMW-5-Series-520i-M-Sport-4dr-Step-Auto-280514469?search_type=1&make=2&fuel_type=1&age_from=2014&price_from=0&user_type=0&model=9078&trans_type=2&age_to=0&price_to=0&mileage_to=0&keywords=&location%5B%5D=0&body_style=0

Hi Folks,

I'm confused about the above - Is it a waste of time searching for cars up North nowadays? Or is there genuinely NI Dealers advertising cars with all associated charges made clear at the outset so you have some idea as you search through the many options on offer?

Hi ALL - looking for info on importing new/2nd hand electric car (ID.3/Model 3) from NI/GB - anyone researched further please?

It seems no custom duty for new cars from GB + (VRT exemption upto 5K for values < 40K E), VAT is 23% though. Considering Irish market availability, might be worthwhile to analyze, further thoughts welcomed

Thanks

I have got confused !

I have a deposit on a car in N.I ( nothing to do with saving money its a car I specifically want)

When I bring it south do I simply need to make an online appointment on the nct site to have the vehicle accessed for vrt?

Is there any other official procedures or departments to notify in advance or after I bring it down?

Thanks for any advice

Can someone tell please if I have every document / form in this list ?

Do I need anything else in order to import/ register from Northern Ireland?

VRTVPD 2

U.K REGISTRATION FORM

SALE INVOICE

PPS PROOF. & DRIVING LICENCE

CONFIRMATION OF CO2

Any pointers on where / what confirms co2 is that the uk reg doc ?