importing a classic from the uk that was previously registered in the eu

w116

hi

hopefully someone can help me out with a query, if i import a classic citroen over 30 years from the UK, am i liable for vat and duties if the car was previously registered in France and subsequently registered in the uk when it was still a member of the EU?

its going to be liable for import duties and VRT at least i guess.

thanks

Sir Galahad

If it's a UK reg then you are going to get a Brexit special bill. It's an English car so you'll have to pay the VAT and duty.

w116

thanks

i thought if the vat had been paid previously in another country it wouldnt be due.

good to clear it up, the brexit bonus

w124man

https://www.boards.ie/discussion/comment/117999729#Comment_117999729

That only applies to vehicles from a country in the EU

w116

hi

thats what i was thinking, but as the vat would originally have been paid in france it would not be due again?

buying from the uk was a bit of fun, but its probably too much hassle now.

w124man

There's a question! If the VAT was originally paid in France (EU) and at some time it moved to the UK, I would imagine that you would need documents to prove the VAT trail as its now comes back into the EU.

Following

macplaxton

No, VAT is payable again.

It comes under Returned Good Relief.

https://www.revenue.ie/en/customs-traders-and-agents/relief-from-customs-duty-and-vat/goods-reimported-into-the-european-union/index.aspx

As I understand it, if say a EU-built vehicle is bought in France and registered there subsequent comes direct to Ireland then it is EU-EU and duty and VAT does not apply.

If same EU-built vehicle is exported from EU to UK, registered and used there and subsequently comes to Ireland then it [b]might[/B] be eligible for Returned Goods Relief if less than 3 years in UK and nothing other than maintenance is carried out on it (not processed). If it is the same owner doing the importing/exporting then they get relief of duty and VAT. If it's a different person, they only get the duty relief and have to pay VAT.

If the car is a UK-built car in the above example, it doesn't attract duty, just VAT. (Unless same individual is eligible for RGR)

The COO (country of origin) is determined as percentage of value (or something like that) is 55%. So a Swindon-built Honda or a Washington-built Nissan counts as UK COO. (For an EV, the UK content has to be more the 35% presently as they don't make any batteries yet) For other products the percentage required may be more or less (it's probably listed somewhere in the Withdrawal Agreement).

Main thing is to do your homework before diving in.

w124man

Its a right mess really! You would think that if the car was originally registered in France as a new car, exported into the UK as a used car with no VAT paid in the UK and then exported out of the UK back into the EU that there would be no VAT applicable.