I imported a Classic car from the UK back in 2017. I sold it in 2019 and the guy I sold it to traded it in for a camper in Northern Ireland and its made its way back to the UK again and been put back on its original UK number.
A friend of mine has expressed an interest in buying it. My question as the heading implies, if he buys the car back, will he be liable for the new duty and vat even if we can prove that the car was cleared here previously.
There is something about it on the Revenue.ie Website, but in typical Revenue fashion, the answer is anything but clear.
Just for reference, I eventually got a reply from Revenue........."ANYTHING" that moves out of the UK to here is liable for VAT at 23% regardless. No Import Duty applies of Vehicles over 30 years.
Always check before you buy. My buddy bought an Irish registered vehicle (with log book etc etc) that had been abroad for five years in Africa. It was dry stored and he flew there to collect it and have a road trip back up to Europe. After several attempts to get a customs clearance to leave the African country he got fed up and put it in a container and shipped it home. Several weeks later it arrives in Dublin and customs examine the car. They seized several machetes as they were weapons but were happy there was nothing else in the car. Then they announced that as the vehicle had been "outside the EU for more than three years" VRT & Duty had to be paid. So it was like importing it fresh from the UK or Africa.