How much to import a Citroen DS3 Racing from the UK to Ireland?

Hi Stephen

If it’s coming from Great Britain (England, Scotland or Wales) you'll have three taxes to pay as follows. If the car is already in Northern Ireland and qualifies under the relevant post-Brexit arrangements, you may only have VRT to pay, avoiding customs duty and additional import VAT. However, you'll need evidence of its Northern Ireland history or qualifying import status. Simply bringing a car from Great Britain through Northern Ireland doesn't avoid those taxes.

- Customs duty: Normally 10 per cent of the car's customs value, which includes the purchase price and relevant transport costs.

- Import VAT: This is charged at 23 per cent on the customs value plus any customs duty payable.

- Vehicle Registration Tax (VRT): This is calculated using Revenue's assessment of the car's Irish market value, rather than simply what you paid for it. There's also a charge based on its nitrogen oxide emissions called the NOx levy.

The DS3 Racing has an official CO2 emissions figure of 149g/km under the older NEDC testing system. Revenue uplifts that figure for VRT purposes to make it equivalent to the newer WLTP regime, resulting in 172g/km. That would put the car in the 35 per cent VRT band.

So, if Revenue values the car at €15,000, the CO2-related VRT alone would be €5,250, with the NOx charge added to that (this is a maximum of €600 for petrol cars). It may be difficult to get an accurate estimate of this Open Market Selling Price (OMSP) before you bring the car for inspection as the Racing is a rare model.

In terms of paperwork:

1. Before purchasing, try to obtain the car's full UK V5C registration certificate details and check its history. You'll need the original V5C to register it in Ireland. Ask the seller for evidence of the car's CO2 and NOx emissions too, ideally from the Certificate of Conformity.

2. Get a dated receipt or bill of sale from the private seller, showing both parties' details, the purchase price and the car's registration number and VIN.

3. Arrange transport to Ireland and complete the necessary customs declaration. You may find it easier to employ a customs agent or broker for this. Any applicable customs duty and import VAT must be dealt with before VRT registration.

4. Book a VRT inspection with the NCTS within seven days of the car arriving in Ireland. The vehicle must be registered within 30 days of arrival.

5. Bring the car, original V5C, purchase receipt, customs documentation (including the customs declaration reference), identification, proof of your Irish address and PPS number documentation to the appointment. Bring any supporting emissions documentation as well.

6. Pay the VRT assessed by Revenue. Once the car is registered, you can obtain Irish registration plates, arrange Irish motor tax and insurance and ensure it has a valid NCT.