UK Used Car Import - Query

It's based off the invoice price including transport costs.

What constitutes an invoice is a question I would have. Say you buy a vehicle from a private seller in the UK, does a hand written invoice signed by Joe Bloggs satisfy Revenue? What's to stop an unscrupulous buyer writing their own invoice for less than what they actually paid?

Wow I'm glad I happened on this thread. Last time I brought a car from UK was 2008 and it was easy peasy apart from wrong VRT valuation initially but got refunded. I have read through the link above twice and still confused but it appears that if I was to import a VW T-roc more than 6 months old from UK it could easily be cheaper to buy here.

VAT 23%, VRT 25% of OMSP, NOX CHARGE, then Customs Charge = am I dreaming? Tell me I have misread something!!

I agree for cars, but for other vehicle types I bet Revenue wouldn't have a clue regarding values. Motorcycles for example.

Incorrect. Import duty is based on the invoice selling price. It has nothing to do with the value of something in Ireland. Revenue don’t even see or look at the invoice you submit. My customs broker has my UK cars cleared within 5 minutes of me sending him the documents. He just inputs the figures from the invoice into his Revenue system and it generates a SAD document.

With Japanese cars you sometimes need to provide further proof, such as a screenshot of the auction sale price or screenshot of the transfer amount that matches the amount on the invoice. But even still I have bought cars from Japan with broken engines for as little as €200 that are worth €10,000 here and no questions were asked.

Nothing is stopping you. Its called under invoicing. Its a common practice all over the world. My friend worked in a multinational company in Ireland who would export steel to foreign countries and provide them with under valued invoices all the time, saving their clients thousands in import costs.

If you buy a car from Japan they will provide you with a lower invoice too if you want it.

I have no questions about VRT. MY only query is about the VAT calculation.

There is no law against purchasing vehicles from second hand sellers in a foreign country afaik. I don't see how they cannot accept a receipt from a private seller.

Nobody said theres a law against it. The VRT centre has always accepted hand written receipts from private sellers. The payment of VAT is no different.

No and no