Importing EV from NI (first registered in Leeds)

david_1888 · 06-02-2025 03:23PM #1

Hi folks,

I presume this topic or variation of, has been covered many times but can't find an exact answer and hoping somebody might be able to help or even point me towards a company who provide advice!

Looking at purchasing a full EV from NI. 2022 Reg Plate.

I can see it was first registered in Leeds.

I can see there is relief for full EV upto 5k, depending on certain criteria.

My questions are:

If its first registered in mainland UK, does the relief no longer come into play, as it wasn't first registered in NI?

Is there any other taxes that will come into play, for the above scenario.

Car is Audi etron 2022 plate, 23k miles, priced around 36k euro.

Thanks

Dave

User1998 · 06-02-2025 03:28PM

10% customs and 23% VAT will also apply if the car has not been in private use in Northern Ireland for at least 3 months. Private use means registered to a private person with proof of use such as MOT/Tax/Insurance etc. Not sitting in a garage forecourt. Country of registration has no effect on VRT relief

goochy · 06-02-2025 05:56PM

i am surprised its only 3 months - lots of opportunity for a non registered car dealer to buy cars and sell after 3 months down south - though would probably attract attention with customs

david_1888 · 06-02-2025 06:21PM

https://www.boards.ie/discussion/comment/123140974#Comment_123140974

Thank you for that.

If I'm reading it correctly, there's also another way for the customs and VAT to be waived which is if the below condition is satisfied, or am I going off the walls..

Vehicles that were not previously in use in NI

Vehicles bought from NI dealers that have not previously been in use in NI (for example, vehicles that had been in use in Great Britain (GB) prior to being purchased by an NI dealer) will require proof that the vehicle has been imported to NI in accordance with the requirements of the Windsor Framework. A copy of the Customs Declaration lodged in NI, which clearly identifies the vehicle being registered, must be provided.

Taken from

https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicles-from-ni.aspx

david_1888 · 11-02-2025 01:24PM

Rang up the dealership and they said they'd be able to provide a TSS declaration so that the vehicle would be exempt from VAT and import duties.

Anyone here of such form and is it sufficient for Revenue?

Gumbo · 11-02-2025 01:34PM

https://www.boards.ie/discussion/comment/123158673#Comment_123158673

The V5 document will have the current owers details and when it was registere to their address.

Unless that owner has a NI address and the date registered is beyond 3 months, forget about it.

Sam Russell · 11-02-2025 01:36PM

Ask Revenue.

david_1888 · 11-02-2025 02:20PM

That's the last resort Sam

User1998 · 11-02-2025 05:32PM

https://www.boards.ie/discussion/comment/123158709#Comment_123158709

If the dealer can show that the car was properly imported to NI with customs paid you don’t need to pay VAT or customs here.

Stallingrad · 11-02-2025 06:51PM

If its this one OP it has a UK reg, can't see how you would get that in without paying VRT.

https://www.usedcarsni.com/2022-Audi-E-Tron-230kW-50-Quattro-71kWh-Black-Edition-5dr-Auto-353610496?make=1&model=237022198&keywords=&fuel_type=13&trans_type=0&age_from=2022&age_to=0&price_from=0&price_to=0&user_type=0&mileage_to=0&body_style=0&location%5B%5D=0&location%5B%5D=0&homepage_search_attr=1&tab_id=0&search_type=1

Gumbo · 11-02-2025 07:02PM

https://www.boards.ie/discussion/comment/123159820#Comment_123159820

Yeah I'd tend to agree with that. I was more trying to dispel the myth that you cant buy from a dealer in NI. The car itself may have been in NI for over 3 months and now the dealer took it as trade in, therefore ok for ROI buyers.

User1998 · 11-02-2025 07:26PM

https://www.boards.ie/discussion/comment/123160165#Comment_123160165

My post above explains how

Stallingrad · 12-02-2025 11:06AM

https://www.boards.ie/discussion/comment/123160286#Comment_123160286

I've just brought in a 2 year old EV, NI registered from new. No VRT.

Dealers up North tend to advertise which EV's are eligible for export to the Republic, I have yet to see anything with a UK Reg described as such.

Marcusm · 12-02-2025 11:14AM

https://www.boards.ie/discussion/comment/123159820#Comment_123159820

Unless the dealer was solely targeting RoI customers, it’s hard to see that they wouldn’t have Green Laned it on arrival to NI, ie imported for use in NI and thus not a Community good.

User1998 · 12-02-2025 12:11PM

https://www.boards.ie/discussion/comment/123162181#Comment_123162181

Well yeah, cars first registered in NI are not subject to VAT or customs so thats normal.

I imported a UK reg car that was in NI for less than a year and only paid VRT.

david_1888 · 15-02-2025 11:02PM

https://www.boards.ie/discussion/comment/123159820#Comment_123159820

Thank you.

I just need to find out what will satisfy Revenue in terms of the car being properly imported into NI. As I said the dealer mentioned something about a TSS declaration form but not sure if that alone or even that along with something else will be sufficient for Revenue.

User1998 · 16-02-2025 02:06AM

https://www.boards.ie/discussion/comment/123175501#Comment_123175501

^^

Importing EV from NI (first registered in Leeds)

Comments

Vehicles that were not previously in use in NI