Expert answer

Hi Tommy,

Assuming it is a normal 2016 Citroen Berlingo van that has been registered and used in Northern Ireland, you should not have to pay customs duty or Irish VAT, but you will have to pay VRT when registering it here.

The VRT will usually be based on Revenue's OMSP (Open Market Selling Price) for the van rather than what you paid for it. For most 2016 diesel Berlingo vans, I'd expect the rate to be 13.3 per cent of the OMSP, so probably somewhere in the region of €800-€1,200 depending on the exact model, mileage and condition.

Before buying, make sure the V5C shows NI registration/keeper history and check that it has an NI MOT/test history. If it was only brought into Northern Ireland from Great Britain by a dealer and was not previously in use in NI, Revenue may look for Windsor Framework/customs documentation, and the costs and paperwork could change significantly, potentially meaning you'd also have to pay VAT and import duty.

Expert answer

Hi Conor,

Revenue's own advice is vague and so our guide takes a 'belt and braces' approach. We don't believe you'd need all those documents so long as you can indeed prove the car was in use in the North via the V5C and MOTs.

Those should be enough to avoid having to pay import duty/customs and VAT.

Obviously, you must pay VRT and the NOx levy (on cars with an engine) no matter what.

Expert answer

Hi Jean,

We don't believe anything has changed on that front to help alleviate the situation.

The 12-volt battery in Toyota hybrids is not charged by an alternator turned by the engine as it would be in a traditional petrol engine. Instead, its charge is maintained by the hybrid system itself, via a DC-DC converter, though this is not done particularly quickly – and can only be done when the car is 'running' (even with the engine off, but with 'READY' showing in the instruments).

Unfortunately, during lots of short journeys, with relatively more opening and closing and other drains on the battery, there isn't enough time for the system to keep up with the discharging of the 12-volt battery. This is exacerbated by the fact that these cars use a much smaller-capacity battery than an equivalent petrol car would to start with, so they have a lot less in reserve.

It's not ideal, but the advice is to make sure the cars get a longer run periodically.

Expert answer

Hi Ciara,

We need the CO₂ rating to determine the motor tax.

According to our data, that car's original CO₂ rating would have been 176g/km, but that was on the old "NEDC" system and when a car is imported into Ireland now its CO₂ figure is 'uplifted' by Revenue to align it with the newer WLTP scheme. Doing that would raise your ASX's rating to 197g/km, which would mean motor tax of €790 each year.

The importation paperwork should have shown which CO₂ rating the car now has according to Revenue so you can check it. If it's not the above figure, look up the motor tax on our Motor Road Tax Prices in Ireland Explained feature or come back to us if you have other questions.

Expert answer

Hi Adam,

Based on the information you've provided, I think you'll cause complications by trying to get rid of the VAT portion through an intermediary in the North, and that may raise suspicions with Revenue on importation.

There's no way to avoid VAT on a car - you either pay it in the North or when you import it here. 

As the car was used in the North for those two years, there should be no additional VAT (or import duty) payable on importing it south, even though it was used by a dealer. Just pay the dealer in full, get an invoice from them showing the transaction and then you should only be dealing with VRT (which is presumably zero in the case of a used EV such as this in any case).

If in any doubt, send a query to Revenue.

Expert answer

Hi Michael,

The new Cadillac showroom is not yet ready, but the cars are on display next door to the Audi showroom in Sandyford in Dublin.

Have you read our detailed review of the car?

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.