Customs Duty & VAT

Since January 1st 2021 if you import a vehicle from the UK to Ireland you are now required to complete a customs declaration.
As part of the declaration the vehicle may be subject to customs duty and VAT

Importing Vehicles from the UK to Ireland

The importation of a vehicle from the UK is now treated as an import from a non-European Union (EU) country.

When importing a vehicle you will now be required to:

  1. Complete a customs declaration
  2. Pay or account for customs duty, if applicable
  3. Pay VAT at 23%
  4. Pay VRT

If a customer declaration is not completed when importing the vehicle or the vehicle is not registered and VRT paid within 30 days of its arrival in the State, then it is liable to be seized by the authorities.

Importing from UK (Great Britain)

Completing a Customs Declaration

You need to complete a customs declaration in advance of the vehicle being imported from the UK to Ireland. You can complete the customers declaration up to 30 days in advance of arrival of the vehicle into the state. You require specialist knowledge and skills in order to complete a customs declaration successfully.

We provide an online service which greatly simplifies the customs declarations process and takes the hassle out of completing customs declarations. The custom declaration is then lodged with the revenue commissioners on your behalf.


Customs Duty

As part of the customs declaration process you may be required to pay customs duty. This is generally determined based on the country of origin of the vehicle. Vehicle origin typically means where the vehicle was manufactured not where you are importing the vehicle from.

Therefore in most cases vehicles that have been manufactured in the UK are subject to 0% customs duty and vehicles manufactured outside with UK (e.g. Germany, USA) and imported from UK to Ireland are subject to 10% customs duty.

VAT

As part of the customs declaration process you are required to pay VAT, currently 23%.

VRT

As part of the vehicle registration process you are required to pay VRT.

Difference between importing from the UK and importing from Northern Ireland

Vehicles First Registered in UK and then in Northern Ireland

  1. Vehicles first registered in the UK and then registered in Northern Ireland before January 1st 2021 do not require a customs declaration. and are not subject to customs duty or VAT.
  2. Vehicles first registered in the UK and then registered in Northern after January 1st 2021 require a customs declaration. and may be subject in order to account from any outstanding customs duty or VAT.

Vehicles First Registered in Northern Ireland

  1. Vehicles first registered in the UK and then registered in Northern Ireland before January 1st 2021 are not subject to customs duty or VAT.
  2. Vehicles first registered in Northern Ireland after January 1st 2021 are not subject to customs duty or VAT
  3. Vehicles first registered in Northern Ireland after January 1st 2021 and considered new for VAT purposed are not subject to customs duty but are subject to VAT

Customs Duty & VAT was last modified: April 10th, 2021 by vrtmanager