Can you talk me through importing a Mercedes S-Class from the UK?
The question
Hi team,
I am trying to import a car from either Northern Ireland or UK , and I'm not sure of the costs or process.
All I know is that from NI if it’s been registered for the last six months there the car is excluded from VAT and customs, but I have to pay VRT.
Now my interest would be to purchase a 2012 Mercedes S-Class 350 diesel with 90k miles on the clock. I wanted to know a breakdown of the process and the cost.
Here in Ireland they are very expensive cars compared to in other countries.
Much appreciated.
Asked by Besmir K ·
Expert answer
Hi there,
Northern Ireland is generally the better place to start, as a qualifying used car can be imported without additional VAT or customs duty as you mentioned, leaving you to pay VRT.
However, the six-month rule you've heard about isn't an automatic exemption. You'll need evidence that the car was legitimately imported into Northern Ireland, or that it was already there before Brexit. Revenue may require the V5C showing a Northern Ireland keeper, along with local MOT and service history.
Importing directly from England, Scotland or Wales is potentially much more expensive. You'll generally pay 23 per cent Irish VAT on the import value, potentially 10 per cent customs duty and then VRT on top.
For the 2012 Mercedes S 350, VRT will depend on its CO2 emissions and Revenue's assessment of its Irish market value (called the Open Market Selling Price – OMSP). There's also a separate NOx levy, which can be particularly expensive on older diesels.
You can obtain an estimate using Revenue's online VRT calculator, though we don’t find that works very well. The diesel S 350’s CO2 emissions rating in 2012 was 182g/km so far as we can tell. Unfortunately, that’s on the old NEDC system and for importation, Revenue ‘uplifts’ it to a WLTP-equivalent figure. That puts the car into the highest bracket for VRT, at 41 per cent of the OMSP (or €820 – whichever is higher).
If Revenue says the car is worth €15,000 in Ireland, then your VRT bill would be €6,150.
The NOx emissions are 65mg/km, which means a NOx levy on top of €575.
Once you've bought the car, you'll need to arrange a registration appointment with the NCTS, provide the original registration documents and purchase invoice, and pay the relevant taxes before obtaining Irish registration plates.
My advice would be to find a specific example in Northern Ireland, check its registration history thoroughly and calculate the VRT before agreeing to buy it. Factor in transport, registration, insurance, motor tax and any necessary maintenance as well. The lower purchase price abroad doesn't always translate into a cheaper car on Irish plates.
Please note that the figures above are only estimates based on the information to hand. The biggest unknown is how much Revenue values the car.
Answered by Shane O' Donoghue