Results 1 to 10 of 12

Thread: Importing from the UK post Brexit

Threaded View

Previous Post Previous Post   Next Post Next Post
  1. #9
    BMWHaus Guru
    Join Date
    Aug 2013
    Posts
    1,453
    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

    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).
    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 -
    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.
    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 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.
    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.

    And then it gets slightly messy

    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.
    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.

    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.
    Last edited by kdevitt; 24-01-21 at 21:30.

Similar Threads

  1. parts delivery delays due to brexit update
    By NickThePartsGuy in forum Frank Keane BMW/Mini
    Replies: 1
    Last Post: 29-01-21, 10:00
  2. VAT on car imports post No-Deal Brexit
    By CitizenKane in forum General Car Chat
    Replies: 12
    Last Post: 15-09-19, 13:19
  3. Importing UK car - reg nr
    By kdevitt in forum General Car Chat
    Replies: 9
    Last Post: 24-06-17, 20:20
  4. New Car / Brexit
    By Remote in forum General Car Chat
    Replies: 7
    Last Post: 20-06-16, 22:10
  5. Importing E39 M Sport from the UK
    By Billy Greenbush in forum 5 Series
    Replies: 12
    Last Post: 30-09-14, 09:10

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •