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Save and close. Your choices on cookies This website uses cookies in order for our video functionality to work. Registration by authorised dealers on the Revenue Online Service ROS of new cars and pre-inspected cars has not been interrupted. Authorised traders should continue to register such vehicles before delivery to a customer. Customers can contact Revenue via MyEnquiries with any questions they may have. The wearing of face coverings in the NCT test centres for both staff and customers is now mandatory.
This is considered necessary as the next step in the fight against the coronavirus. Entry to the test centre will be refused if customers are not wearing a face covering. A Customs Declaration must be completed for the vehicle s prior to the vehicle s being presented for registration.
You must have an EORI number to use this system and details on how to obtain this number can be found at. Who should I contact if I have difficulties with completing the Customs Declaration? Where can I find details relating to the completion of the Customs Declaration? If the Customs Entry is not completed registration will be refused.
If the vehicle was registered in Northern Ireland or acquired in Northern Ireland on or before 31 December the vehicle may be brought into the State and registered without Customs formalities. What if the vehicle was fist registered in Northern Ireland on or after 01 January ?
If the vehicle was first registered on or after 01 January it may be brought into the State and registered without Customs formalities. What if I purchase a vehicle in Northern Ireland which was first registered in Great Britain but subsequently acquired in Northern Ireland after 01 January For vehicles first registered in Great Britain and subsequently registered after 1 January to a private individual or a business or sold by a motor dealer with an address in Northern Ireland, proof that the vehicle was properly imported into Northern Ireland will be required.
Proof will be in the form of:. A person should not purchase a vehicle from Northern Ireland with either a GB registration or which had previously been registered in GB where this documentation is not available. If you cannot provide proof that a vehicle has been imported into Northern Ireland, you can make a customs declaration and pay customs duty and VAT based on the import value of the vehicle immediately prior to registration. Most used vehicles imported into the State from overseas are sourced in the UK.
This section is to ensure that customers are aware of the implications on the vehicle registration process of Great Britain being a 3 rd country for Customs purposes. From 1 January significant changes take effect. If you import a used car from Great Britain or through Northern Ireland, you should factor in increased costs due to VAT at import and customs duty if applicable.
This may include a vehicle which you purchased in Northern Ireland, but which had previously been in use, or registered in, Great Britain. Details of the specific requirements in respect of each are outlined on the succeeding pages in this section. In addition to the customs and VAT on import requirements, if you are importing a new vehicle into the State it must always be accompanied by the following:. There are implications for registering new vehicles, which have been type approved by the UK Vehicle Certification Agency, after the transition period.
You are advised to consider these prior to purchasing new vehicles in the UK. Authorised motor dealers that have pre-inspected vehicles before 1 January can register them online as normal. You can find detailed information about the registration of used vehicles in Vehicle Registration Tax. A new vehicle is one which is 6 months old or less or has travelled 6,km or less.
The VAT is normally payable at registration in the State. Further information available at Acquisitions of new means of transport from other Member States. For Business to Business sales, used vehicles which are qualifying vehicles for VAT purposes and are zero rated by the dealer in Northern Ireland or on export from Great Britain may be treated the same as previously.
This means the dealer in the State will complete an import declaration and can opt to account for VAT on import on a postponed accounting basis. In this way, VAT liability will only arise when the vehicle is sold. In most cases this will be the purchase price plus the cost of transport and insurance plus any customs duties payable.
For further information see Customs valuation. Registering vehicles imported from Great Britain before 1 January These vehicles can be registered as normal. You must provide documentary proof that the vehicle was imported before 1 January An example of proof would be a sales invoice or a ferry ticket which identifies the specific vehicle. When presented for registration at the NCTS centre, a check is carried out to verify that a customs declaration for the vehicle has been completed.
You will also need to provide:. Before registering vehicles imported from Great Britain after 31 December If you import a vehicle from Great Britain into the State, you must complete a customs declaration. You must also pay customs duty, if applicable, and VAT on the import value of the vehicle.
This must be done prior to importation of the vehicle. It will not be possible to register the vehicle in the State without having completed the necessary customs declaration. Please see our customs traders and agents section for more Information on filing Customs declarations. It is important to note that a claim for preferential tariff treatment for imports into Ireland can be made only where the goods are of UK origin.
The zero tariff provisions apply to all goods that comply with the appropriate rules of origin under the EU-UK Trade and Cooperation Agreement. For imports to benefit from duty free treatment, the importer must claim preferential treatment on their import declaration.
The onus is on the claimant to prove that the vehicle qualifies. The following vehicles imported from Great Britain will have tariffs applied as they will not qualify as UK origin under the rules of origin:. See the table below for further information on Customs Duty and VAT payable depending on the origin of passenger cars imported from Great Britain.
For other vehicles, the TARIC database can be used to determine the commodity code, which is also known as the classification code. This is the third country customs duty rate that applies to the specific vehicle on import into the EU. Where a customs declaration is required in respect of a vehicle brought into the State, the vehicle will be liable to seizure if the customs declaration is not completed and, or the vehicle is not registered within 30 days of its arrival in the State.
Vehicles originally exported from the EU to the UK, which meet certain criteria may be eligible for returned goods relief under the EU customs rules the Union Customs Code. A claim for returned goods relief must be made on the import declaration. The onus is on the claimant to prove that the vehicle qualifies for the relief. Returned goods relief provides relief from the customs duties.
It does not provide relief from the import VAT charge unless the vehicle is reimported by the same economic entity as originally exported it from the EU.
Registering vehicles brought into Northern Ireland before 1 January A vehicle brought into Northern Ireland NI before 1 January and has remained there since, can be registered in the State with no customs obligations. A vehicle first registered in Northern Ireland after 1 January can be registered in the State without providing proof of its customs status where it meets the following conditions:. Before registering vehicles declared to Customs in NI. Where a vehicle has been declared to customs on import into NI, including payment of any customs duties, if applicable, there will be a residual liability to VAT on import which must be discharged before the vehicle can be registered in the State.
To avail of this procedure, the declarant must be able to provide proof of the customs declaration on import into NI. Such proof must clearly identify the vehicle and the date of import. All other persons will be asked to make payment once the supplementary declaration and associated documentation have been reviewed by Revenue. Before purchasing a vehicle from NI with either a GB registration or which had previously been registered in GB, you should ensure that you have documentation to prove that the vehicle was declared to customs in NI.
Registering vehicles without proof of declaration to customs in Northern Ireland. This must be done before presenting the vehicle for registration. When presenting such a vehicle for registration at the NCTS centre, a check is carried out to verify that a customs declaration in respect of the vehicle has been completed. You may not yet have this proof, for example in the interim period between submission of a simplified frontier declaration and a supplementary import declaration in Northern Ireland.
If you do not yet have proof of declaration to customs in Northern Ireland, you may still register the vehicle. In this situation before you present the vehicle for registration you must:. A refund of customs duties paid can be claimed if proof of declaration to customs in NI is subsequently provided to Revenue. Note that any such applications must be made to the office through which the goods were cleared within 90 days of the date of acceptance of the declaration.
All supporting documents, including proof of customs declaration submitted in NI, must accompany the application. An appointment to have your vehicle inspected must be made within 7 days of the vehicle entering the State in order to register and pay the VRT and any other tax liabilities due on the vehicle. You must then complete the registration process within 30 days of arriving in the State.
An appointment for one of the designated NCT centres can be made through one of the following methods:. The actual cost of calls to the lo-call number varies depending on your phone company and calls made using mobile phones may be expensive. It is recommended that you only ring the above lo-call numbers from a landline. Please ensure you have carry proof of your confirmed appointment with you when using your vehicle until the registration process is completed and the registration number is displayed on the vehicle.
Please be advised that if you do not complete your registration process within the 30 day period then an additional assessment of VRT maybe raised for the period the vehicle remained unregistered in the State. In this regard, you are advised to retain possession of the documentation relating to the shipping or storage of the vehicle where the date of the invoice is more than 30 days earlier than the date of registration. It should be noted that an unregistered vehicle may be detained or seized by Revenue Officials or by An Garda Siochana.
Tax and Duty Manual VRT Section 1 5 Once a vehicle falls within the definition of a 'mechanically propelled vehicle', it must be classified in its correct EU category and be allocated a unique Statistical Code.
This code identifies the characteristics attaching to the make and model of the vehicle in question. All motor vehicles in the State must be registered within 30 days of their date of entry. This, however, does not extend to:. Foreign registered vehicles may also, in exceptional circumstances related to business use, be driven by a State resident. In certain cases, a full or partial exemption from VRT may apply.
If you are transferring your residence to the State you may be entitled to an exemption from VRT. You should carefully study these to see if you are eligible. It is an offence to drive an unregistered vehicle in the State. It could also be seized by Revenue and may be released on the payment of a penalty.
You will pay additional VRT if you fail to register the vehicle within 30 days. This usually arises where evidence of the date of entry into the State is not produced. A valid Certificate of Conformity CoC must be entered on the Revenue system before a new vehicle can be registered.
A CoC contains information produced by a manufacturer that is unique to each vehicle manufactured. These will all be presented to the centre when registering a vehicle in this scenario. New vehicles manufactured in the UK. These are vehicles manufactured in the United Kingdom. The significance of this is related to the Type Approvals of the vehicles.
In this circumstance a Certificate of Conformity CoC which is required to be presented for all new vehicles. This is a matter that has to be addressed with the National Standards Authority of Ireland if you have any queries, as the are the competent authority in the State for Type Approvals.
Most of these vehicles have already changed their type approvals, however if you are looking to purchase a vehicle after Brexit that has an E11 Type Approval Code, this is something that you have to address with the NSAI. In this scenario, these will not be registered by Revenue after January 1 There may be other scenarios that could develop but you must satisfy yourself that you are compliant with any new changes resulting from Brexit.
If you have a specific query in relation to Brexit and customs matters, you can submit these by email to brexitqueries revenue. Just as we import a lot of vehicles from the UK we also export a lot of vehicles back over to the UK to to the proximity of the State. Additional VRT. Additional VRT is charged when a vehicle is not registered within 30 days. The additional charge is calculated by multiplying the total VRT due by 0. An additional 0. Imports declared to Customs before VRT? You will no longer simply just hop over the border to Northern Ireland and drive it back or go to the UK mainland and bring a car in.
You must clear Customs and Excise first. The new customs and trade issues are likely to be very challenging for car dealers and individuals importing a vehicle from Northern Ireland or the rest of the UK. For most, this will be your first time dealing with a Customs and Excise Trade regime.
This will be on top of the VRT importation procedure and charges. Rates of duty vary according to types of goods and their classification and under the new Brexit laws, cars coming from the UK outside the EU are also subject to customs. Understanding how these customs charges and taxes affect your operations is paramount. This will mean direct, and often substantial cost to your business. From 1 January there will be three Motor Tax tables in operation:.
There are extra CO2 bands in table 3 to. Cars which are first registered in the Republic up to the end of , or even from January which only have the old NEDC figure, will be subject to the current NEDC motor tax table, with some minor adjustments as follows:. Pre registered cars, which do not have CO2 emissions information, will continue to be taxed according to their engine size based on existing rates. The Basis of Assessment BOA is the vehicle detail which facilitates the calculation of the appropriate motor tax fee, e.
The three motor tax tables are as follows:.
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