I think you firstly need to consider that the customs border now sits in the middle of the Irish Sea. I've read quite a few of the revenue.ie publications
From https://www.revenue.ie/en/customs-tr...n-ireland.aspx
The new vehicle definition is same as before - literally anything with less than 6,000 on it. Anyway, in the initial link you posted - it carves out NI Used cars here as being exempt from customs checks -If a vehicle is being imported from Northern Ireland, no import duty will apply but you may be liable to pay:
Vehicle Registration Tax (VRT)
VAT at 21% (only in respect of new vehicles).
So any car bought from NI which was imported there before Brexit can be bought without any customs checks - and bearing in mind the customs checks are purely to see if VAT or duty is applicable, there are no fees others that VRT.Vehicles registered in Northern Ireland before 1 January 2021
You can register a vehicle registered before 1 January 2021 without any checks on the customs status if it was registered:
in Northern Ireland
or
to a person resident in Northern Ireland.
This carve out is for used cars which were first registered in NI - so excludes cars imported from the UK, and again no customs checks.Vehicles first registered in Northern Ireland after 1 January 2021
You can register a vehicle first registered in Northern Ireland after 1 January 2021 without any check on its customs status. If it is a new vehicle for VAT purposes, then the VAT is collected at registration.
And then it gets slightly messy
If you can't provide the details requested, then at that stage you need to pay VAT - these cars are VAT free however if you can provide the required info.Vehicles first registered in Great Britain and subsequently registered in Northern Ireland after 1 January 2021
Proof that vehicles were properly imported into Northern Ireland will be required for vehicles first registered in Great Britain and subsequently, after 1 January 2021, either:
registered to a private individual or a business in Northern Ireland
or
sold by a motor dealer with an address in Northern Ireland.
Proof will be in the form of:
a copy of the customs declaration showing the importation of the vehicle into Northern Ireland
or
a T2L document issued by HMRC.
Theres a decent enough summary here too - https://fexco.com/fexco/news/importi...uk-to-ireland/
Other thing is though - under the origin rules I don't think anyone is any the wiser as to whether a single UK build car is considered to be a UK product.