Expert answer

Hi David,

With just two seats – and presumably a bulkhead behind them – that Defender should be a Category C commercial, with VRT at just €200, regardless of how you intend to use it afterwards. There is no NOx levy on commercial vehicles.

Unless the vehicle was only recently imported into the North from the rest of the UK, neither should you be liable for any VAT. But as the Defender was made in England, there should be no customs duty no matter when it arrived in the North.

Expert answer

Hi Joseph,

We're not convinced. There are some advantages for sure, such as getting a car that is often in better condition than an Irish-market model of the same age, and sometimes with more equipment for the price as well.

But there are loads of downsides, including potential issues with sourcing parts if it's not identical to the car that was sold in Ireland and increased insurance. Many Japanese cars do not come with alarms or immobilisers, either.

For rare cars that have value then it's certainly worth looking at, but for a regular car such as the Toyota, we'd advocate for seeking out cars already in Ireland.

If you want to investigate it further, it's definitely worth working with a reputable importer that will do it all for you, up to registering the car on Irish plates, as that in itself can be tricky. We don't have first-hand experience of any one company though so can only suggest you do some Googling and looking for independent reviews of the companies you find.

And make sure you read our Guide to buying Japanese imports.

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Hi Ion,

If you can prove to Revenue that the van has been used in the North for a "reasonable period of time" then you should not be liable for VAT or customs duty, just VRT.

Then amount of VRT payable depends on whether the Vito in question is deemed to be category B or C. If it's B, the VRT is 13.3 per cent of the Open Market Selling Price (as determined by Revenue after the NCTS inspection), but if it's C, the VRT is a flat rate of €200.

You'll need to check the precise definition of the van.

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Hi Niall,

I'm assuming you're thinking of snowy winters past where many a rear-drive car is seen struggling for traction. That's mostly down to the vehicle's weight distribution as those cars have their engines up front and very little weight over the rear wheels.

The rear-drive EX40 wouldn't have that issue - within reason - as the heavy electric motor is over the driven axle and the battery pack is mounted low down in the middle of the car.

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Hi Alf,

I'm afraid so, yes - it's effectively part of the VRT process and it has to be paid even if VAT and customs duty are not payable.

Expert answer

Hi Sean,

Irish insurance companies clearly do insure Japanese imports, or else there wouldn't be so many of them on the road.

Without knowing the full details of the car, yourself and the policy it's impossible for us to know why you had difficulty, but there are cases when the car isn't recognised by an insurer database. Separate to that, an insurer may see a given car - or driver - as too big a risk. Most of the time they'd quote a ludicrously high premium instead of an outright refusal, however.

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Hi Michael,

First of all, if you've lived in Ireland for at least 12 months before moving to the UK, have owned the car for at least six months and you are moving your permanent residence from Ireland to the UK then you should be eligible for transfer of residence (TOR) relief from import duty and VAT. Read the UK's rules on transfer of residence.

If so, then you'll just have to pay the DVLA registration fee (£55), get the car a new MOT cert if it's over three years old and buy a set of number plates, which will be inexpensive. There will also be Vehicle Excise Duty (VED - equivalent of our motor tax) to pay, the rate of which varies depending on the car.

Double-check all the rules for yourself on the UK government's Importing vehicles into the UK page.

Expert answer

Hi Iain,

By the letter of the law, you should have declared the vehicle within seven days of arriving in Ireland with it and sorted the importation process within 30 days of that. There are mechanisms in place to enforce this and penalise lack of adherence to the rules, but we would be surprised if your vehicle was seized or you were penalised so long as you engage with Revenue openly.

It's worth digging out the paperwork proving that you brought the Defender into the country in 2016, regardless of the above, as that means it was before Brexit and there should be no talk of VAT or import duty.

Book a VRT appointment with the NCTS now for the vehicle to be inspected. It can be brought in on a trailer, but make sure you have all the paperwork. Given its age, the VRT will be a flat-rate €200. 

Once that's all sorted, you'll get an Irish registration number for the vehicle and it's up to you whether you get it back on the road or not. Presumably you'd need to declare it off the road in Ireland then, to ensure you don't build up tax arrears until it is road legal once more.

Expert answer

Hi Alan,

This is potentially possible, but not the default and it depends on a number of factors. The first of which is whether the dealer selling the car is operating under the 'VAT margin scheme', where VAT is paid on their profit, not the total cost of the car. If that's the case, then forget it.

If they're not, and the car is “VAT-qualifying”, then your suggestion is possible, so long as the seller is willing to rate the car for zero VAT on export. There's nothing compelling them to do that, so best thing to do is start a conversation with the dealer at an early stage about this whole process. Most Northern Irish dealers are now well-versed in the intricacies surrounding exporting cars to the Republic of Ireland.

Expert answer

Hi Mark,

Morgan is distributed by Edgewood Automotive in Co. Cork, though obviously it's a niche brand.

Lotus cars are no longer on sale in the Republic for some reason, so you'd have to go to Belfast to get one.

GWM Ora still has a few dealers, but only one model to sell and no change on that for quite some time now.

Subaru dealers are awaiting news on a raft of new models that should be more competitive.