Expert answer

Hi Frank,

There's nothing stopping you importing a car from the UK regardless of where it was made, though there are potential savings so long as you can prove the car and most of its components were made there.

That's potentially tricky to do, as the car would have to qualify as UK-origin goods under the EU-UK Trade and Cooperation Agreement (TCA).

All it saves is the import duty, however, typically 10 per cent of the customs value. You'd still have to pay VRT (including the NOx levy, potentially) and VAT if it's coming from England, Scotland or Wales.

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Hi Kev,

It's probably worth double-checking this with your accountant, but our understanding is that you can only claim back VAT you have paid yourself and for which you have a VAT invoice.

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Hi Colin,

Adding a rear seat to a 2012 Defender is mechanically straightforward, but legally and financially complex. In most cases it triggers reclassification from commercial to passenger vehicle, leading to significant VRT liability, higher annual motor tax and insurance implications.

Unless the vehicle clearly meets Revenue's crew-cab criteria (which many Defenders do not), you should expect the change to be costly.

There are many older Defenders with aftermarket seats that have not been declared as converted, but we would not advocate going down that route.

Expert answer

Hi Gill,

You're right about the bike being exempt from VRT as a classic. 

Customs/import duty of six per cent will be payable if the bike was not manufactured in Great Britain (England, Scotland or Wales).

If you're importing it from GB then VAT will be 23 per cent. That's of the price paid plus any duty owed.

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Hi Ian,

Yes, we believe so given the information provided. You will have to prove that the car was registered/in use in Northern Ireland for that duration, so gather as much paperwork as you can.

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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.

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Hi Stephen,

As it's a private sale, there's no defined way to provide proof of purchase, so type up a detailed document adding in all the details of the vehicle, plus the names and addresses of the buyer (i.e. you) and the seller, then both sign it and date it.

Also, assuming you're hoping to import it without paying Irish VAT and import duty, make sure you have proof that the pickup was not recently imported into the North from England, Scotland or Wales.

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Hi Damien,

That's quite the automotive journey! 

Revenue has since attempted to make things a little simpler, so don't worry about the year of the car being imported from the North. All that matters - to avoid paying VAT and import duty - is that the car was imported into the North and used there for, as Revenue puts it "a reasonable amount of time".

We believe three months is fine, though you'll need paperwork to prove all that.

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Hi Mahmood,

Assuming you mean to avoid having to pay VAT and import duty:

In short, the "reasonable amount of time" has not been defined by Revenue, which says it will take each import on a case-by-case basis. But it's not about the previous owner having the car for that time, it's about the car being in use in Northern Ireland for that time, so if a 2010 car, for example, was registered new in NI, but the latest owner only had it a day before selling it to you, that does not matter.

Any documents you can get relating to the car's registration or importation into NI would be good, though the car's MOT history seems to be a good way to prove where it was in use as well.

Expert answer

Hi Thomas,

That is actually irrelevant to the VRT calculation. VRT is based purely on the CO₂ emissions band and the Open Market Selling Price (OMSP) according to Revenue.

It's VAT and import duty that depend on the status of the car and whether it was used in the North. In short, if the car was in use in Northern Ireland and not just brought there to sell on again, there is usually no VAT or import duty due.