Can I convert an extended-cab Toyota Hilux to a commercial for importation?
The question
Hi there,
If I import an extended-cab Toyota Hilux from the North to the South and take out the back seats and safety belts, will I get away with the low rate of duty?
Thank you
Asked by Brian Powell ·
Expert answer
Hi Brian,
No, removing the rear seats and belts after buying the Hilux would not normally get you the €200 commercial VRT rate.
Revenue requires a qualifying N1 vehicle to have had fewer than four seats at all stages of manufacture, so an extended-cab model originally built with rear seats does not become eligible simply by taking them out.
It should still qualify for Category B commercial VRT, even without removing the rear seats, with VRT at 13.3 per cent of the Open Market Selling Price for the Hilux.
Answered by Shane O' Donoghue