Importing Costs

If you have no experience importing then the UK is not a viable option for you. If you decide to import then look at the EU not the UK. As a third country the importation requirements are a lot more onerous than an EU bike. Including getting a customs agent, it’s all very pricey and simply not worth doing any longer.

I wanted to bring a bike in from UK for parts that I wouldn't be putting back on the road. Where am I stopped by customs and how do they calculate how much I need to pay? I have receipt for the bike for £250

Why would I be bringing it to NCT? The bike is being broken up and will not be registered in Ireland. What I wanted to know was where are the customs paid, is it at the port or is every van/truck coming through already processed and in possession of the necessary papers?

because the NCT office is where you do the importation process and where you pay Revenue it's money. That service is outsourced to NCT by Revenue.

And for that, you're going to need, and need to do, all the paperwork.

https://www.ncts.ie/1195/

Intent means nothing under the law. Either you've imported a bike and are liable for charges or you have not...

But rally cars are used on public roads.

Closed road stages are not public though ...

My question is answered then is it? - There's no customs due at the point of import on the docks? It's all left to the importer to present the vehicle for VRT inspection and the VAT and customs charge is calculated and paid at the NCT centre?

VAT and VRT are based on a calculated value, not the purchase price...

I know there's one for cars but you're saying there's also a database of calculated values for motorbikes?

Thats not what I'm saying. They use the age of the vehicles and the capacity to calculate the VRT, VAT & Import Duties are done differently. No one knows how they calculate them, but it's generally higher than you'd expect.

https://www.vrt.ie/faq/vrt-rates-motorcycles/

VRT on a bike is purely based on cc and age.

You didn't say above...you said "a calculated value". The VRT you pay on a bike has nothing to do with its value.

The c.c. and the age alone determine how much VRT is due. 'Value' is nowhere in the equation for VRT on motorcycles.

It is relevant for duty and VAT however.

That's not 'the official Revenue site'.

It is a third party site taking money for information that is free.