Can I get an NI dealer to import a car for me?
Hi,
Great article 'Guide to importing a car from Northern Ireland'. I'm looking to import a used car (older than two years) from NI to ROI but as the NI market is very limited in stock for the make/model I'm looking for the car would need to originally come from GB (bigger market, more choice).
With the latest Revenue guidelines on 'Vehicles that were not previously in use in NI', in theory is there any downside (legally or financially) to me asking an NI dealer to buy a specific car from a GB dealer on my behalf but in the dealer's name, import it to NI under the Windsor Framework and sell the car to me for import to ROI and give me a copy of the NI Customs Declaration?
Do I understand correctly from Revenue's guidelines and your article that this would then leave me liable to VRT but not to ROI customs or VAT?
When importing the car to NI, does the dealer have to pay UK customs and VAT that they would then likely have to pass the cost on to me in the form of a higher sale price? Or can the NI dealer reclaim the UK VAT upon selling the car to me for export to ROI?
I just want to pre-determine any additional costs beyond VRT and any fee the NI dealer may add on.
Thanks in advance for your help
George Davis (GREYSTONES)Sep 2024 Filed under: importing
Expert answer
Hi George,
I believe your thinking is all correct, except that there is no onus on the dealer to pass on the VAT reclaim saving to you.
Can an NI car dealer claim back VAT?
In the scenario of a private individual importing a car from an NI dealer that has not previously been used in NI, is it correct that if the car has been imported to NI in accordance with the Windsor Framework that no ROI customs or VAT applies?
If so, what requirements does the NI dealer need to meet in order to import the car to NI in accordance with the Windsor Framework? E.g. does the NI dealer have to pay UK customs and VAT? If so, would that UK VAT be re-claimed by the NI dealer upon selling to me (for export to ROI)?
Thanks!
David O'Loughlin (GREYSTONES)Sep 2024 Filed under: importing
Expert answer
Hi David,
Yes, our understanding mirrors yours - if the car is imported into NI by a dealer in accordance with the Windsor Framework and you buy it and import it South then no customs duty or VAT will be payable by you to Revenue in Ireland. Note that Revenue will look for proof of an import declaration lodged in NI by the dealer.
And yes, the NI dealer would have to pay VAT to make that happen, but they can claim that back.
Thinking of importing a Combe E from the North...
Hi,
I'm considering importing an electric Vauxhall Combo E from a Vauxhall dealer in NI. It's a 2022 model with 10k miles on the clock. It was originally registered in the UK mainland and as of yet not been registered in NI. What would the VRT, VAT implications be if I where to purchase this vehicle?
Thanks in advance
Willie Nugent (Dublin)Sep 2024 Filed under: importing
Expert answer
Hi Willie,
If the van is deemed to have an OMSP (Open Market Selling Price) of under €40,000 by Revenue (and I assume it will) then there should be no VRT as there's relief of up to €5,000. Obviously there's no NOx levy either.
Now, if the vehicle was never registered and used in Northern Ireland then it's no different to just importing it from England, Scotland or Wales in terms of VAT and import duty. You will be liable for both, at 23 per cent and 10 per cent, respectively.
Thinking of getting a BMW i3...
Hi,
Are EVs exempt from VRT if looking to import one? Having trouble with the Passat and if and when it gets sorted my wife wants it gone and to treat ourselves so started looking at used BMW 4 Series Gran Coupe but tow truck friend warning us away from the 2.0 diesels: "doesn't matter who had it, where or how often it's been serviced or easy life, they are all trouble." And 3.0 diesel harder to find here but still give timing chain trouble.
Son is 20 and learning to drive so depending on cost to fix may dictate keeping it so third car turning to a BMW i3. When I met my wife she drove a SEAT Arosa and we kept that and I used it for my backroad commute to work for years as economical second car runabout.
With fuel, both diesel and petrol rising it might tick a few boxes to look at small economical runabout, it's auto so will suit both wife and son and our first step into EV.
Earlier with the range extender seems lower on the recommend list compared to the later fully electric 2018 onwards or i3S model.
ROS VRT site looks like it has had an update and gave both i3 and i3S options but wasn't clever enough to blank out NOx and CO2 fields. When checking rates for i3S it auto filled a figure for NOx, which I just cancelled out.
Ideally I'd like to buy from a BMW or SIMI dealer with history and warranty and liked your article on importing from Northern Ireland.
Appreciate any advice on importing an i3 (or 4 Series Gran Coupe) from up North
Regards
Damien McGettrick (Lusk)Sep 2024 Filed under: electric cars
Expert answer
Hi Damien,
First up, the BMW i3 is a great option for your needs based on what you told us. It's a cracking compact car that will cost you nothing to run and is an idea runabout. And yes, I'd agree that the fully electric version is the best one, especially when you have access to other cars in the household for longer journeys.
I really like the 4 Series Gran Coupe as well, but understand the reticence to trust the diesel engines. Would you consider a petrol one instead perhaps? The NOx levy on the diesel on importation can be expensive as well. Because of potential engine issues I'd be inclined to stick with a local BMW dealer and get as good a warranty as you can.
Obviously electric cars don't emit any NOx or CO2, so it's a bit bizarre if Revenue's site can't deal with that... There is a VRT exemption up to €5,000 and anyway, it's only 7 per cent of the Open Market Selling Price (OMSP).
If you're looking to buy in the North, just make sure the car has been registered and used by a private individual in the North for at least three months before you import it, and that must be verified by documentation. Then no VAT or import duty should be due, just VRT - and the NOx levy if applicable.
Hopefully all that helps, but come back to us with other specific questions if you need more assistance of course.
Are my calculations right on importing this Honda?
Hi,
I've recently paid a substantial deposit on a car in Northern Ireland. (I/we live in Ireland). We bought a petrol car as the import charges are a lot less than diesel. I worked it out to be approximately €196 NOx charge and about €1,200 VRT. In total the cost of the car is under £3,000 Sterling. It is a 2012 Honda CR-V 2.0 petrol.
Can you please advise me urgently as I was going to collect my new car this weekend. If I’m being misled please let me know so I can try to stop the sale due to this discrepancy and get my refund back.
Thanks
Raymond O Callaghan (Slane)Sep 2024 Filed under: importing
Expert answer
Hi Raymond,
Following on from our separate conversation, you've confirmed that car is on a Northern Ireland number plate, so I'd assume it has been used in the North by a private individual for quite some time. A quick check of the UK's MOT history service confirms the car was tested in the North since at least 2018.
You'll need documentation to prove all this on importation, but it would appear that you will not be liable for VAT or import duty on this car.
So then it's just VRT and the NOx levy.
It would appear that the NOx rating is 23mg/km, which means a bill of €150 if that's correct.
The CO2 rating appears to be 190g/km, though that would be on the old pre-WLTP system and it needs to be 'uplifted' by Revenue's calculations. That would bring it into the top band, at 41 per cent of the OMSP (Open Market Selling Price). The OMSP is the value Revenue believes the car to be worth on the Irish market, and it's not always an easy figure to guess accurately.
There don't see to be many similar cars on sale in Ireland now so our job is made more difficult by that. If you assume an OMSP of €12,000 as a worst case then VRT would be 41 per cent of that, at €4,920. Obviously, that final figure depends massively on the OMSP.
Hope that helps
Costs to import a 2018 campervan?
I'd like to import a 2018 campervan...
If I were to import a campervan, what are the payments I would need to think about: VRT, NOx, customs, VAT? How could I know for sure before importing a campervan what value would be considered OMSP because from Irish sites the prices seem to be very varied, which is a problem.
Cait NiRiain (Dublin)Sep 2024 Filed under: importing
Expert answer
Hi Cait,
VRT is 13.3 per cent of the Open Market Selling Price (OMSP), but unfortunately there's no way to accurately predict that ahead of time, especially for campers as there is such variation in the market. You can appeal a valuation after the VRT has been paid, which isn't very helpful.
Campers are not subject to the NOx levy, you'll be glad to know.
However, if the camper is coming from outside the EU (including England, Scotland and Wales), you will also be liable for 23 per cent VAT and 10 per cent import duty. In most cases, campers imported from Northern Ireland do not attract these taxes, but only if they've been registered and used by private owners in the North before you buy it.
Looking at a Mercedes C-Class in the North...
Looking at purchasing a 2018 Mercedes C-Class from Northern Ireland.
The car was first registered in the UK but was sold then and in Northern Ireland since May 2021 to the person I am thinking of purchasing from. It states on the Revenue website that if the vehicle was previously in use in Northern Ireland for a reasonable amount of time and I can provide copy of the V5 showing last registered keeper and the date it was registered to them and an MOT history I won't have to pay additional customs and VAT.
Would three years suffice as a reasonable amount of time?
Lisa M (Clare)Aug 2024 Filed under: importing
Expert answer
Hi Lisa,
Yes, three years certainly counts as a reasonable amount of time. It's always worth double-checking the facts with Revenue before committing to the purchase, though.
Can you clarify importing an EV from the North?
I’m getting pretty confused even reading your guide on importing cars into Ireland from NI. I get that cars registered before 2021 are exempt from VAT and duty, but after that, are electric and hybrid vehicles also exempt from VAT and duty?
Matthew Pierce (Dublin)Aug 2024 Filed under: importing
Expert answer
Hi Matthew,
The rules on VAT and import duty don't vary between different types of cars or powertrains.
Can I get around import VAT and duty like this?
Regarding the importing of vehicles, you mentioned that the vehicle must be registered to an NI owner for a reasonable amount of time. Now, if I personally buy a vehicle in England and register it in Northern Ireland (meets Windsor Framework) does it mean if I keep it for three months I can register it myself and get VAT free in Ireland? I have read about the transfer of residence (TOR) which requires six months of vehicle ownership. If I prove that the vehicle was in use in NI and registered for a reasonable time by myself though, would I be eligible?
Boom Shak (Belfast)Aug 2024 Filed under: importing
Expert answer
Hi there,
If you live in the North and then move to the South with that car in that way, then I don't see why not, though you'd still be liable for VRT and the NOx levy of course.
As ever, we advise readers to talk through unusual cases directly with Revenue before committing to bringing a car in.
Is this BMW exempt from VAT and duty on import?
Looking at 2024 BMW 5 Series on sale by Northern Ireland main BMW dealer. The car is still on an English plate and was registered in England in January 2024. It has covered 7,000km from new. The dealer has it in Northern Ireland for four months. The dealer tells me that because the car has been in Northern Ireland for a reasonable period of time I can import it into ROI without paying VAT and duty (VRT only).
I thought that a car had to be in private ownership in Northern Ireland to be exempt from VAT and duty. This car has never been in private ownership since it arrived in Northern Ireland.
Liam Connolly (Letterkenny)Aug 2024 Filed under: importing
Expert answer
Hi Liam,
Our understanding is that the car needs to be in private use too. Read our Guide to importing a car from Northern Ireland for more, though this excerpt, a quote from Revenue, might be of interest:
"Revenue will consider that a vehicle has been imported to NI in accordance with the Windsor Framework where a copy of the import declaration lodged in NI, or proof that the vehicle has been in private use in NI for a reasonable period of time, is provided as part of the VRT process. What is considered to be a reasonable period of time, for the purposes of private use, depends on the facts and circumstances of each case."