Would VAT etc. be payable on a Japanese car imported via Northern Ireland?
The question
I live in the Republic of Ireland and am considering the purchase of a car from a Northern Ireland dealer which he has imported from Japan. My understanding is that it would be registered in NI before being exported to ROI.
Would there be VAT and customs duty payable on importation to ROI?
Asked by Frank ·
Expert answer
Hi Frank,
You may not have to pay additional Irish VAT or customs duty on the Japanese import, but it depends on how the Northern Ireland dealer imported the car.
Under the Windsor Framework, a used car that has been correctly imported into Northern Ireland, with the appropriate customs formalities completed, can subsequently be brought into the Republic without additional VAT or import duty. The car does not necessarily have to have been used on Northern Irish roads to qualify when going down this route.
However, simply registering the car in Northern Ireland is not sufficient. You should ask the dealer for the original import customs declaration identifying the vehicle, preferably by VIN, and confirm with Revenue that the documentation is acceptable before purchasing.
Assuming everything is in order, you would still have to pay VRT, including any applicable NOx levy, when registering the car in Ireland.
Answered by Shane O' Donoghue