UK Used Car Import - Query

techman

Hello,

On a used car import from the UK, are the Customs Duty and VAT a percentage of the paid price for the car?

Or is it a percentage of Revenue's own valuation?

swoofer

I am just passing through here but you are way off beam, when you import a used car from the UK ensure its more than 6 months old and then you pay VRT and some NOX fees plus when you take it to NCT some cost for tyres under EMC.

There used to be a link explaining all the ins and outs Do a google, if its less than 6 months old it will cost more than if you bought here.

You can get a rough VRT figure on Revenue website but do your research.

bazz26

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

User1998

https://www.boards.ie/discussion/comment/122024332#Comment_122024332

2020 called. The rules have changed since then.

techman

Hello,

Yes, I know about the total VRT charge - CO2 & NOX Levy.

It's the changes since Jan 1 2021 (on importing a used car, not of UK origin, from the UK) that I am not familiar with.

1. Customs Duty - when and how do you do a Customs Declaration? Can you do it yourself or do you have to use a Customs Agent? Do you pay the Customs Duty and VAT before you drive the car into Ireland?
2. VAT - again at what stage do you pay it - before you collect the car in the UK or arrival at the port i.e. customs?

Thanks for the replies.

mcw92

https://www.boards.ie/discussion/comment/122026192#Comment_122026192

https://www.citizensinformation.ie/en/moving-country/moving-to-ireland/coming-to-live-in-ireland/importing-car-into-ireland/ For Customs anyways:

"You must pay the customs charge at the time the vehicle arrives in Ireland from Great Britain. This means you have to declare the vehicle with customs when you are entering Ireland or Northern Ireland at the ferry port. If you are importing the car using a shipping company, the shipping company should arrange the customs declaration and charge."

jeremyr62

https://www.boards.ie/discussion/comment/122024507#Comment_122024507

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?

bazz26

https://www.boards.ie/discussion/comment/122028415#Comment_122028415

Well I'd imagine if someone rocked up with a low invoice figure for a car with a higher market value then it would raise suspicion with Revenue and draw closer scrutiny, questions and proof. I'd doubt it would be the first attempted scheme Revenue would encounter at their desk.

swoofer

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!!

User1998

https://www.boards.ie/discussion/comment/122030585#Comment_122030585

Correct. You can’t import from UK anymore. Try Northern Ireland.

jeremyr62

https://www.boards.ie/discussion/comment/122028544#Comment_122028544

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

mcw92

https://www.boards.ie/discussion/comment/122030842#Comment_122030842

They will just do a comparisons of what an equivalent bike goes for in Ireland today.

You can do the same to counter if you believe they have estimated too high.

User1998

https://www.boards.ie/discussion/comment/122031448#Comment_122031448

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.

jeremyr62

Well if I understand it right the VAT is calculated on the invoice price + transport + insurance. I still don’t get what’s to stop me buying a bike for example in the UK privately, writing my own invoice for a few grand less and letting them calculate the VAT on that. I release this is fraudulent and I am not suggesting anyone do this but it seems a biggish loophole to me.

User1998

https://www.boards.ie/discussion/comment/122031652#Comment_122031652

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.

Allinall

https://www.boards.ie/discussion/comment/122031665#Comment_122031665

it’s also fraud.

Goose81

https://www.boards.ie/discussion/comment/122031652#Comment_122031652

Nothing is stopping you, the VRT on bikes is not calculated by value it's calculated by CC and it's never remotely expensive. The last bike I brought in was a 800cc Ducati that was a few years old and the VRT wasn't even 200 quid I don't think.

The VAT will be done on the invoice, I doubt a receipt from a second hand seller would be accepted.

Easier just to import bikes from Germany now, although NI is chock full of them so that's also an option.

User1998

https://www.boards.ie/discussion/comment/122031671#Comment_122031671

I didn’t say otherwise. Never did it myself. Not worth it

jeremyr62

https://www.boards.ie/discussion/comment/122031693#Comment_122031693

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.

Goose81

https://www.boards.ie/discussion/comment/122031868#Comment_122031868

Common sense would apply, if you come with some ridiculous receipt they will spot it, they aren't thick. You could knock maybe 5 - 7 hundred off it I'd say.

You are hardly the first person to think of this, they clearly check the market value

User1998

https://www.boards.ie/discussion/comment/122031868#Comment_122031868

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.

techman

Hello,

Importing a used car from the UK from a dealer.

1. Does his invoice have to show a VAT amount?
2. Do I need a Certificate of Conformity? It's 10 plus year old car, VW. The V5C shows the CO2 and NOX.

Thanks.

User1998

No and no