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Importation of a Motor Vehicle

Importing a vehicle from the UK into the Republic of Ireland has become more complicated since 2021. Whether your vehicle is imported from Great Britain or from Northern Ireland, taxes and duties you are required to pay will differ.

At independent Customs & Logistics we handle declarations on the importation of motor vehicles from the UK.

If you plan to import a car from the United Kingdom into Ireland, you must notify the British authorities first. You will receive a V5C document once ownership is transferred to you. This is the equivalent to an Irish vehicle registration document. The V5C/4 permanent export notifcation section of the V5C document must now be completed and sent to the UK's Driver and Vehcile Licencing Agency. Keep the rest of your V5C document, as you’ll need that for the Irish authorities.

If you are living in Ireland and importing a vehicle from the UK, you will be liable for Vehicle RegistrationTax (VRT), which is paid when a vehicle is first registered in the state. You will also be liable for VAT at the current standard rate (23%), and customs duties, if the vehicle is coming from the United Kingdom. If the vehicle is coming from Northern Ireland, you do not have to provide a customs declaration if

(1)the vehicle was in NI before Jan 1st, 2021 and has not left since (this will have to be proved)

(2) the vehicle was registered in NI after Jan 1st, 2021 and (i) this was the first time it was registered in the UK and (ii) it has never been exported or registered in GB or outside the EU.

If you are moving to Ireland from the UK and bringing your car with you, you may be able to avail of exemptions from VRT, VAT and customs duties. This only applies where you are transferring your residence to Ireland (becoming a full time resident here), where the car is for your own personal use, and where you have owned it for at least6 months in the UK prior to moving. You’ll still have to make an appointment
for a VRT inspection.

Once you’ve brought the car into Ireland, your first step will be to make an appointment with the NCTS for a VRT inspection, which they carry out on behalf of the Revenue Commissioners. This inspection will confirm that your vehicle is as described in your V5C document.

The Revenue Commissioners require the following documentation for the VRT inspection:

Evidence of previous registration e.g., foreign certificate of registration, a certificate of permanent exportation or a certificate of de-registration,as appropriate.

  1. The vehicle’s invoice, which must have the date of purchase and the sale clearly indicated
  2. Documentation verifying your name and address in the State (Utility Bill, Bank Statement etc.)
  3. Documentary evidence of your Personal Public Service Number (PPSN) e.g., a payslip, P60 or any documentation issued by the Revenue Commissioners which include your PPS number, name and address.
  4. If the vehicle is purchased from Northern Ireland, you will need either: details of the date it was shipped into NI from an EU country, or the single administrative number and the date it was issued by customs at the point of entry into NI from GB. If your invoice is more than 30 days old, you will also need to provide details of where the vehicle was stored in the meantime.
  5. Your VRT payment will depend on the Market Selling Price of the vehicle determined by theRevenue Commissioners. The OMSP is the price the Revenue Commissioners understand the vehicle would be worth if sold in Ireland and the vehicle’s VRT liability is calculated as a percentage of the OMSP. This percentagevaries, depending on the car’s CO2 emissions. VAT, if applicable, is alsopaid at this stage. If you disagree with the vehicle’s OMSP, the Revenue willallow you to appeal it but you must initially pay the figure determined and ifit’s revised downward, you will receive a refund.

Following your appointment with the NCTS, they will give you a receipt for your VRT payment, with the registrationnumber assigned to the vehicle and form RF100, which you need when applying to pay motor tax. You can buy registration plates on-site at many NCT centres and other outlets nationwide; get these fitted as soon as possible as the car is no longer regarded as British and therefore can’t display UK number plates. Once you pay motor tax, insurance and arrange, if applicable, an NCT date, it’s anofficially road-legal Irish car.

 

For more information on this or any other queries you may have don't hestitate to contact us here at info@customsicls.com.

 

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