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

You'd be better off searching for a kona or e niro on done deal or used cars ni. Wont be much of a saving id imagine if they were to try and source you a specific car i would think. Whats your budget?

Did that but better value up North been onto a few dealers to see if they can source E Niro or Kona for budget so see how that goes and if they do charge a finders fee

I'll be curious to know what this scheme is. My understanding is the car has to be on Northern Ireland plates and registered to the dealer or individual up there ''for a reasonable period of time". Cars on GB plates are not eligible for VRT exemption.

The Windsor Framework allows for removal import taxes (VAT and Duty) on a vehicle imported from NI if it is imported correctly from UK to NI for sale by a dealer (i.e. Dealer must lodge a customs declaration). This is separate to the reasonable use rule.

The VRT exemption relates to all EV vehicles, not import status.

Yea that pretty much his answer as well.

"This scheme doesn’t have a specific name but it was open to dealers who wanted to participate offering a 300000 Euro pot. This is enabled by the Windsor Framework.The supporting docs we give means no CUSTOMS/VAT"

Is there anything I should watch out for on the paperwork they will provide? If anyone has any additional information on this way of import iI'd appreciate any tips.

Really depends if the dealer is selling cars to buyers from the ROI or not.

If they are only selling locally, then the import process and paperwork is greatly simplified and don't have any need or motivation to go through the full EU custom declarations process.

there was a new ebrief issued about vat on imported cars, unsure will this affect the in use for a reasonable time up north route for vat. Has anyone looked into it that can offer some insight?

https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/movement-of-second-motor-vehicles-from-gb-and-ni/movement-of-second-hand-motor-vehicles-from-gb-ni.pdf

It would appear that any privately purchased car which is not accompanied by the original V5C issued at the date of purchase by the previous owner will now be indisputably deemed to be a GB car regardless of any other evidence that can be provided, likewise any car that does not have verifiable history of servicing in NI.

So you can effectively no longer buy a car privately from anyone who has moved house since they bought the car (no matter how long ago it was), or who has had to have a new V5C issued for any reason (e.g. due to a mistake in their address or due to losing it), or anyone who services their own car or doesn't keep service documentation.

In other words, as close to a "you can only import NI cars bought from dealers" rule as you can get.

In this case should be fine though, as long as you have some.mot and service history?

The service history can be a tricky one with physical records that you could bring to the VRT, was looking at a car recently and most of the verifiable history was on the car makers app. Same with some of the other documentation; I'm not sure if everyone would be keen to share insurance docs with their name and address on them, what if you don't have physical MOT records either only online verification through the reg? Not sure if they'd only accept that and there's no disc. Most frustrating thing is despite all these prescriptive rules they still don't define the period of personal use.

The other thing with the car I'm looking at it is although it's been in use in NI since at least 2020, the current owner only got it a month and a half ago. Presumably despite all this extra verificable information that I might be able to get as previous owner was family member, revenue won't give a shite and only look at change of ownership date.

YYou Can get a reprint of an MOT cert for £10 from any MOT centre apparently.

wasn’t mot’d or serviced since it was up there so don’t think it will work