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

j0ey2069

I'm looking at importing a commercial van from NI at the moment. It's a 2019 and it's being sold by a dealer. Everything I've read say that the only charge I'd have to pay on import to the Republic is VRT (€200 being its a commercial van), but if it's being sold by a dealer are they going to include the UK VAT (20%) on it anyway even though its being exported?

Everything I've read further back in this thread says Irish VAT shouldn't apply if it's an NI vehicle before the 2021 changes. I've done lots of research, but I'm just not 100% how/if the fact its a dealer selling it if it makes a difference and also do they apply the 20% UK VAT too when selling.

I've pinged the dealer and I'm sure they know more given they're in Newry, but I just thought I'd ask here to see what people know.

I know I've gotten goods I've bought from the UK zero rated before as long as they're exported within the time period and there's evidence for the export. See https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703#sect3

I k ow this thread has the personal export scheme mentioned previously, but reading up on that on the UK Revenue website links to the above VAT Notice 703 (if goods are being directly exported).

Just so it's clear, let's say the van is £10k, but UK VAT is £2k would I need to pay the full £12k for this to the dealer or just the £10k?

Thanks 👍

BorneTobyWilde

How does one sort a vehicle that was on an UK plate, years ago, was imported from UK, paid VRT, then put on Irish plate, went to UK again, and was put on UK plates, but now is back in Ireland, and needs to be on an Irish plate again.

It was also always my vehicle,except for the first time it was imported long before Brexit, so no money involved when I brought it to Uk, and now bringing it back, so sale took place.

daithi7

Hi there,

I've a classic car that I imported from the UK in Jan22.

I paid the vat etc on entry (through the transport company) but I've yet to register & nct it here mostly cos it was off the road for a while.

Is there any time limit on when I need to register it?

And assuming I've gone over that, are there any penalties for not registering it sooner??

And lastly, are there any extenuating circumstances? ( e.g. being off the road, & hence couldn't do an nct, cos of lack of part we couldn't source)

Thanks for any pointers

User1998

https://www.boards.ie/discussion/comment/120845804#Comment_120845804

Theres no leeway. The fine is VRT x 0.01% per day after 30 days

User1998

https://www.boards.ie/discussion/comment/120841391#Comment_120841391

I’d talk to a customs broker about customs side of things, but apart from that I’d imagine you just VRT it as normal. If you didn’t reclaim the VRT when you exported it the VRT will be free tho.

newmember2

https://www.boards.ie/discussion/comment/120737034#Comment_120737034

So if I remove a wheel or two then I'm sorted yes?

BorneTobyWilde

https://www.boards.ie/discussion/comment/120845893#Comment_120845893

That's the thing 23% of 0 is 0 . I'd hate to be paying vat on a transaction that doesn't exist, surely in law that makes no sense from an accounting point of view.

RootX

https://www.boards.ie/discussion/comment/120522043#Comment_120522043

Hi everyone, just looking at getting some clarity on the practicalities of buying a UK car and driving it home myself. So if customs clearance is not required prior to driving it back, I could kick off the process with a custom's agent as soon as I'm back I suppose but what happens next?

The custom's agent will calculate the duty and VAT based on the purchase price and ferry ticket and will provide a lodgment account to transfer the monies. Who will I hear from next? will it be Revenue, with the required documentation to proceed and have the car VRT'd or will it be the custom's agent and I'll have to get to Revenue myself? How long does this process take on average?

Is it a good idea to book VRT as soon as the car is in the state, while waiting for the Revenue documentation to arrive?

Many thanks in advance.

User1998

https://www.boards.ie/discussion/comment/120853896#Comment_120853896

Not being smart, but why are you considering buying from the UK? Theres no value to be had for 99% of cars.

Your supposed to get the car cleared before entering Ireland, but most likely you’ll slip through the cracks on a passenger ferry.

You won’t hear from Revenue, the customs broker deals with Revenue and gives you the SAD document once the car is cleared. It literally takes 10 minutes or so, just depends on how busy the agent is.

VRT appointment needs to be within 30 days.

RootX

https://www.boards.ie/discussion/comment/120853935#Comment_120853935

Cheers, I'll get in touch with a custom's agent to understand the process better cause if the car needs to be cleared beforehand, it'll makes things awkward; my understanding is it takes a few days for the documentation etc. and don't fancy spending more than a day or two in UK.

I agree with you but in my case it's not about value but more about choice and spec. It's a relatively cheap car, facelifted mini cooper s r53/jcw and not much(if any) for sale here or N.I. I'm fully aware it'll cost me more :)

User1998

https://www.boards.ie/discussion/comment/120853973#Comment_120853973

Nope, UK cars literally take 5/10 minutes to clear. The documents don’t get verified or anything. Japanese cars take a few days tho as the documents have to be manually verified

skinny90

https://www.boards.ie/discussion/comment/120752041#Comment_120752041

Would the same apply if I import a car from the UK that was registered before brexit ? Or does it only apply to NI registered cars

Marcusm

https://www.boards.ie/discussion/comment/120845989#Comment_120845989

A car without wheels is still capable of achieving propulsion, would just be running on the hubs. Likewise, removing the battery or a single part does not count.

kdevitt

https://www.boards.ie/discussion/comment/120860691#Comment_120860691

A non runner is not a mechanically propelled vehicle. If you trailer it out, they generally want the car started up before they'll clear it. If you've driven it there its quite obviously a runner. So while removing a wheel to try and game the system isn't probably isn't recommended, a car that geneuinly isn't running is not eligible for VRT.

I've discussed it at length with the people in revenue, and at the VRT centre, and have been through it - I had a car here in a bodyshop for 3 years before I even got to the non running issues (which ended up required a full new fuel system). VAT and Duty is required at date of entry - so thats not something you can put off.

kdevitt

https://www.boards.ie/discussion/comment/120853973#Comment_120853973

Car does not need to be cleared beforehand if you're driving it over. If its being transported in for you, then it does.

thebigmc

Hello, question on my first time importing from NI:

Seller has posted me a unfilled previous owner's v5c, which I presume seller got when he purchased, and he kept it when he did an online transfer into his name.

He posted his entire v5c for permanent export, to Swansea, im told, even though i asked to send that to me. Car marked SORN but not export yet on dva website.

When I go to register in ROI, will the old v5c work? On the old v5c which i have, the registered keeper name is different to the receipt of purchase sellers name.

so, seems quite the mess, it's an older rare 4x4 that was not expensive. Hoping to get proof of pre brexit mot from DVA.

thanks!

dickdasr1234

https://www.boards.ie/discussion/comment/120845887#Comment_120845887

An additional 0.1% is added on for every day the vehicle is not registered, from the date of its first entry

User1998

https://www.boards.ie/discussion/comment/120892347#Comment_120892347

The name on the receipt doesn’t matter. I’d assume old v5 will work. Just don’t mention anything to the VRT staff

ELM327

https://www.boards.ie/discussion/comment/120892347#Comment_120892347

They won't even check the name, its fine. Say nowt.

Marcusm

https://www.boards.ie/discussion/comment/120861562#Comment_120861562

You’re simply agreeing with what I said previously.

rampantbunny

Looking for some quick advice re. VRT on a used car bought in NI, that was first registered in NI. VRT inspection is tomorrow but have two questions re. filling in vrtvpd2 form.

When filling in vehicle purchase details section there's a note that if vehicle was not purchased from a private individual that the VAT amount should be provided. The invoice and receipt from the NI dealer does not contain a VAT figure though. The dealer has told me that this is normal when they sell cars to anyone inc. Rep. Ireland customers. So I leave this VAT field blank or must I determine the VAT figure somehow?

User1998

https://www.boards.ie/discussion/comment/120898813#Comment_120898813

Blank

newmember2

https://www.boards.ie/discussion/comment/120861563#Comment_120861563

Are you sure about this?

kdevitt

https://www.boards.ie/discussion/comment/120898976#Comment_120898976

Yes - have personally done it.

User1998

It’s supposed to be cleared but you get away with it

mickdw

Yep have personally seen this also. Car driven over without clearing in advance.

I would suggest doing it the correct way though as you never know when they tighten up on something and give you a whole load of hassle.

newmember2

https://www.boards.ie/discussion/comment/120900294#Comment_120900294

I would've thought you could drive a van in also with a UK motorbike in the back and there'd be no questions asked. Also, what's the deal with UK secondhand parts - they're all liable for VAT also?

martco

https://www.boards.ie/discussion/comment/120824976#Comment_120824976

(I had similar confusion...)

Has anyone on here landed a NI registered commercial van (e.g. Merc Sprinter) from the north recently?

Is it €200?

chooseusername

Big thread, I can't seem to find similar to my case here.

Importing a car I've owned and used in UK for over 6 months as part of transfer of residency, so hopefully vrt exempt. The customs agent I'm using has forwarded all the relevant documents to Irish customs, so waiting on the agent to come back to me. UK insurance will be cancelled and Irish insurance will kick in on the day of import. The car is 17 years old, 75000 miles, Automatic, 2 litre, turbo, petrol. What else can I expect to pay for VAT, customs duty, NCT, road tax etc. and how and when do I get the road tax and NCT sorted? The value of the car now probably less than £5K (36k new). thanks

Charles Babbage

https://www.boards.ie/discussion/comment/120939413#Comment_120939413

A valid transfer of residence should not have any VAT etc. There is no sale taking place, it remains your car and it is you who is moving. The only question is whether your normal residence was in the UK in the first place to make such a transfer genuine.