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Previously answered questions

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

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Why ask if the car is Japanese on Revenue's site?

What is the significance of the ROS VRT Calculator question "Was the vehicle first registered in Japan"?

Brian M (Bray)

Aug 2024 Filed under: importing

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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

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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

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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

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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

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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

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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

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I'd like to import my 1999 Volkswagen T4...

Hi there,

I want to register my 1999 Volkswagen T4 from Germany. It has about 34,000km on the clock and just two seats. I cannot find this type of vehicle on the VRT calculator. How much will the VRT be approximately?

Thanks in advance

Viktoria Havlik (Killarney)

Jul 2024 Filed under: importing

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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

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