Expert answer

Hi Michael,

Given what you said, we'd assume that there is no import duty or VAT in that price, just VRT and the NOx levy.

VRT is based on the CO₂ emissions band and the so-called Open Market Selling Price (OMSP). The latter is not the price paid for the car, but the value Revenue believes it to be worth after importation in Ireland.

And while the CO₂ emissions rating might be 187g/km, that is likely to be the old NEDC rating. Revenue 'uplifts' that to be comparable to the newer WLTP standard, which would put this Cayenne into the top band for VRT, at 41 per cent of the OMSP.

It's not easy to estimate what Revenue might say the OMSP is, as that's a rare car in that specification, but for example, if it said it's worth €30,000 in Ireland, then the VRT alone would be €12,300.

On top of that is the NOx levy, which can be really expensive for big old diesels. We'd estimate that could be just under €3,000 for the Cayenne S Diesel.

Unfortunately, therefore, the price you've been quoted to bring this car into Ireland isn't at all surprising.

Expert answer

Hi Bryan,

Ask the dealer for a copy of the customs declaration covering the vehicle's movement from Great Britain into Northern Ireland (showing the VIN), or a T2L document.

That is the documentation Revenue is referring to when it mentions the Windsor Framework requirements.

Expert answer

Hi Mark,

1: Be Forward is well-known, but we don't have any personal experience with the company, or with any other importers from Japan, so can only suggest that you read reviews on Trustpilot and Google, get confirmation in writing of the paperwork you will receive and ask for a written description of the importer's conflict resolution policy.

2: Yes, VAT and import duty would be payable on this car, the same as if it came from GB (England, Scotland and Wales), along with VRT and the NOx levy of course.

Many readers have reported issues trying to prove the CO₂ and NOx emissions of the car they've imported from Japan, so ensure the importer provides paperwork to show both of those things to present to Revenue.

Expert answer

Hi Robert,

First up, none of the above affects the VRT calculation – that is fixed regardless, dependent only on the CO₂ rating and the car's OMSP (Open Market Selling Price) according to Revenue. Likewise, the NOx levy is calculated from the NOx emissions and is the same no matter where the car comes from.

Unless the dealer can prove with paperwork (they will know what you need) that the car was imported into Northern Ireland according to the Windsor Framework, then it unfortunately sounds to us like you could indeed be liable for VAT and import duty on this car.

Expert answer

Hi Lee,

That generation of Kuga is generally quite dependable, certainly with the diesel engine. Just make sure that all the warning lights are working when you switch on the ignition and that they go off quickly when the engine is running. You want to make sure that the DPF isn't clogged, as that's relatively low mileage for the year.

For the same reason, make sure you take it for a decent test drive and ensure that there's no hesitation in the acceleration or in how the engine runs. Top tip: try to test drive other examples of the same car from other sellers so you get a feel for what it should drive like.

It isn't quite due a timing belt change yet, but no harm trying to get the seller to do that for you before you make the deal. Our data shows it's due once the car is either over 10 years old or has done 200,000km.

Expert answer

Hi there,

As the car you're looking at has been in use all its life in the North - and I presume you can prove that - then there should not be any import duty or VAT payable on its importation south of the border. You will have to pay VRT of course. 

Always check your facts directly with Revenue before committing to a purchase.

Expert answer

Hi Ciarán,

Revenue does not make the information as easy to understand as it could. To clarify one thing straight away, you cannot get around paying the VRT – that's required no matter what and is not affected at all by how long the Caddy has been in use in the North.

It's the Irish VAT (and import duty) that are potentially not required if the vehicle has been in use in the North for, as Revenue says, “a reasonable amount of time”. Essentially, so long as you can prove that it was not just imported into the North to be sold on for export to the South, it's fine. You'll need paperwork to show this, such as MOTs from the North. Prove that and you will only pay VRT.

If you cannot prove this, the van will be subject to Irish VAT at 23 per cent and import duty at 10 per cent.

However, it should be possible to get the seller to zero-rate the van for VAT so long as they're not selling it through the VAT Margin Scheme. To do that they will need proof of export, so they may require more details, and possibly even payment of the VAT up front to be refunded once you can prove the van has been taken out of the country. Then you'll pay Irish VAT and import duty based on the ex-VAT UK price.

Talk to the seller to find out more and feel free to come back to us to clarify any of these points.

Expert answer

Hi Dee,

Hybrids such as the Juke have very small batteries and can therefore only drive on electric power for very short distances. If you're in stop-start traffic, it might use the battery for most of the time, but if the traffic is free-flowing and the speeds are higher, then it will not.

Unfortunately, the Juke Hybrid does not give a readout showing how much time is spent using the battery alone so you can't monitor it accurately.

If you drive slower, the car will use the battery more in town. Likewise, less use of the heating or air conditioning should mean less need for the engine to start up.

Bear in mind through all this that most of the energy used to charge up that battery comes from the engine itself, so it's not free energy.

Choose the Eco driving mode for maximum efficiency, but really, it will come down to your driving style as much as anything else.

Expert answer

Hi Anne Marie,

Yes, SIMI (Society of the Irish Motor Industry) maintains 'Recommended Price Guides' for past years. Go to that link and open the "2021" tab and choose the relevant month of the year. It will download an Excel file. Within that there are separate tabs for each of the car brands. A quick look at the January 2021 file shows that the Kona EV is in there, from about €49,000.

Expert answer

Hi Umair,

We believe it is possible to request a post-clearance correction where an incorrect invoice was used for customs clearance, but it must be done through your customs agent and supported by strong documentary evidence.

You should act quickly, provide the correct invoice, proof of payment and auction hammer price, and submit a written explanation acknowledging the mistake.

Revenue may refund overpaid VAT and duty if satisfied the error was genuine but may also ask for further proof and may indeed refuse.

So go back to the customs agent immediately with all your documentation.