I'd like to import a 2018 campervan...
I would like to import a lovely UK converted campervan that's a 2018 Mercedes Sprinter long van, with probably about 100k on the clock. How much would I expect to pay to import it? Will it be Band 20 or 13.3 per cent VRT? What's the OMSP of that vehicle? Is it the base van or the random price for a camper on DoneDeal?
Cait NiRiain (Dublin)Sep 2024 Filed under: importing
Expert answer
Hi Cait,
If it's a properly certified conversion then VRT should be just 13.3 per cent of the Open Market Selling Price (OMSP). That OMSP is what Revenue believes the vehicle is worth in its current state on the Irish market, so not the base van.
One thing to watch out for: if the car is coming from England, Wales or Scotland then you are likely to be liable for VAT and import duty as well as the VRT.
Looking to import a VW ID.3...
Hi, looking to import a 2022 Volkswagen ID.3 with 12,000 miles on the clock. It was owned and registered to a garage in the North.
The VRT Calculator indicates a zero charge on both VRT and NOx. My question is regarding the VAT, as the vehicle is registered to a garage, rather than a private individual, and zero VAT has been paid. The garage have agreed to give me an invoice to show I would have paid the the 23 per cent VAT on the purchase price. My understanding from talking to VRT office, because it is registered to a garage it will have paid zero VAT, so I will have to pay it here in the south. Where as if it was a private individual the VAT would have been paid in the North at the time of purchase.
Am I liable for VAT on it here in the South? Any advice or help appreciated thanks.
Des Minihan (Ennis)Sep 2024 Filed under: importing
Expert answer
Hi Des,
Yes, our understanding of the rules would suggest the same, that you will be liable for 23 per cent VAT and 10 per cent import dutyon registering the car in the Republic.
Cost to tax these pick-up trucks?
Hello,
To tax a 2016 Volkswagen Amarok 2.0 diesel or a 2017 Nissan Navara 2.3 privately what would it cost?
R Hughes (Galway)Sep 2024 Filed under: taxation
Expert answer
Hi there,
Private taxation on a commercial vehicle reverts to engine size, so that Amarok would be €710 per year and the Navara would be €994.
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."
Do I just pay VRT importing this Audi from the North?
Will I have to pay just the VRT if i import a Jan 2024 Audi Q4 e-tron 45 S line with 10,000km on the clock from Northern Ireland (no VAT or import duty)? It was only registered in Northern Ireland, never in the UK. I'm finding the Revenue wording difficult to follow.
Thanks for your help!
Paddy Phillips (Midleton)Jul 2024 Filed under: importing
Expert answer
Hi Paddy,
Yes, the official wording isn't the easiest. We are working on improving our guide to it all.
So long as that Audi is over six months old and has done more than 6,000km since new a the point of import south then no VAT or import duty should be payable, just VRT.
Can I import this car from the North without duty and VAT?
I am considering buying a car in Northern Ireland. The car was originally a UK vehicle but was imported/registered in the North since Apr 2023. Would duty and VAT be owed on this vehicle or would the '90-day rule' apply?
Thanks.
Peter Dennison (Kildare)Jul 2024 Filed under: importing
Expert answer
Hi Peter,
Revenue's rules are complicated, but our interpretation of them suggests that car would attract duty and VAT on importation south. The '90-day rule' applies to cars brought into the North after 1 May 2023.
Is VAT definitely due on importing a used car?
Is VAT in fact due on second-hand vehicles purchased by private individuals - from a foreign motor dealer or from a private person in another country (say Japan)? S.10.1 of Revenue's Tax and Duty Manual (May 2024), VAT and VRT on transactions involving Motor Vehicles' reads "There is no VAT liability in Ireland" in those instances.
Brian M (Bray)Jul 2024 Filed under: importing
Expert answer
Hi Brian,
That document is confusingly laid out, because, if you look further down, in section 10.3, it clearly states that VAT is due on importation of the vehicle to the EU. In summary, no, you don't pay VAT to the Irish government when you buy the vehicle from the foreign seller, but you do on importation.