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Hi John,

I'm afraid you'll need to call the NCTS to order it (NCTS contact page) with details of the vehicle and the original test date, and you're likely to be asked to prove your ownership with the VRC ('logbook') as well, plus pay a small fee for the replacement cert.

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Hi Nathy,

Generally, once a new car arrives at a dealership, the company’s administration department will begin processing the registration as soon as possible. I’m unsure that this is an automatic process, as in past experience, all of the customer’s details had to be manually inputted into the vehicle registration system.

However, as Audi will invoice the dealership for the car once it lands there, it is unlikely that the company will hold off or defer any registration process, as once it’s completed, it can include that car with its monthly sales/registration figures, which is important for targets, commissions etc. Unless specifically outlined and agreed ahead of time, it is unlikely that the dealership will defer this process. 

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Hi Neil,

So long as the car was actually used by someone in the north other than a dealer since it was imported, and you can prove that, then no VAT should be payable.

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Hi Michael,

VAT at 23 per cent is charged on the customs value, which as I mentioned before includes the purchase price (in the UK), the cost of transport and insurance, plus customs duties.

In your case, the purchase price is €13,610.77, which means customs duties of €1,361.08 (10 per cent). To those you’ll have to add the transport and insurance costs to bring the car back - i.e. your ferry fare. Let’s say €200. All that adds up to €15,171.85 as the customs value. The VAT should then be 23 per cent of that, or €3,489.53.

Please double check our calculations and take this as guidance only.

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Hi Michael,

VAT at 23 per cent is charged on the ‘customs value’ of the car, which, according to Revenue is “the purchase price, plus the cost of transport and insurance, plus any Customs Duties payable”. It has nothing to do with the OMSP (Open Market Selling Price).

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Hi John,

That is all correct so long as certain conditions are met. You can check the validity of the Irish VAT number at the European Commission’s VIES VAT number validation page for a start.

You will also need proof from the buyer that the vehicle has been exported. Without that you may be liable to pay VAT on the sale to the UK government, even if you never actually charged the seller VAT.

And overriding all of this of course is the assumption that you are selling the vehicle as a VAT-registered entity with a VAT invoice. It would not apply to a private sale.

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Hi Richard,

The front windows are always electric in the E-Rifter, but you need to upgrade from Allure to GT spec to get rear electric windows as well.

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Hi Michael,

Assuming it has been registered and used in the North “for a reasonable period of time” (Revenue’s words, generally accepted to mean more than three months), then no VAT or import duty should be payable, and as the car is over 30 years old the VRT is a flat €200.

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Hi Mehir,

I agree, there’s no way the OMSP is so low for that car so don’t take that figure seriously. I’d suggest a minimum OMSP of €14,000. If the CO₂ is 127g/km (and that will depend on the specific model - some versions are in the band below) then VRT is 17.5 per cent, so that would be €2,450 before the NOx levy, which should only be €160 according to our data.

And it sounds like no VAT or import duty would be due on that car as you’ve said.

Expert answer

Hi Michael,

If the car is coming from England, Scotland and Wales then there is no way to avoid the VAT and import duty. For a car coming from Northern Ireland, and to ensure no VAT and import duty are payable, it must have been imported there officially and used by a private owner in the North “for a reasonable period of time” according to Revenue, which is generally accepted to be three months.

Coming off the ferry with a car from the UK, you are unlikely to be stopped or questioned, but that’s not relevant as you have seven days to make an appointment with the NCTS to have the car inspected and 30 days to complete the importation process. Paperwork is required to prove all of the details, including where you bought the car and its entry to Ireland.