Post Brexit - Importing car from NI but originally registered in GB

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Funnyname

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Currently I have a deposit paid on a van with a dealer in NI, I haven't been able to head up to check it out yet but will get someone local to do it for me or wait if possible until lockdown isn't as restrictive.

It was originally first registered in GB before being imported to NI towards the end of January. From reading the following information on revenue.ie I think I'm going to get caught for an additional 21% VAT as well as the standard VRT. Am I reading this right as it's not really worth my while going through with the deal if it's costing me an extra 8k or so.

unfortunately I can't post the link due to spam filter, see below for copy of article.

Thanks for looking

FN

Vehicles registered in Great Britain and subsequently registered in Northern Ireland​

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.

Vehicles first registered in Great Britain and subsequently registered in Northern Ireland after 1 January 2021​

Under the VAT rules currently in force in the UK, vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to customs duty, if applicable, and VAT at import if they are subsequently imported into the State.

Note

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, prior to presenting your vehicle at the NCTS Centre for registration:

  • make a customs declaration
  • pay customs duty, where applicable
    and
  • pay VAT based on the import value of the vehicle.
Note

Importations of used cars from Great Britain into the State must be declared to customs and are liable to customs duty and VAT on importation. The routing of such importations through Northern Ireland to avoid EU requirements in relation to customs duty and VAT at import will not be permitted.
 
I think there was an article about this in the Business Post - they're looking at the issue but at present it is as stated above. Unlikely to change very soon.
 
You have a GB vehicle as the V5 will show first registration in GB and then export to NI. Secondly the change of ownership from first owner to the person or firm you're buying it from will be dated after 01/01/21 so unfortunately import necessary with duties and vat looking likely.
 
Just after speaking to an agent at the VRT office who said they are not processing any UK reg vehicles that came into NI from GB post Breixt unless customs has been regularised, ie, paid the VAT and any duty or have Revenue confirm to the VRT people's satisfaction that there is nothing payable
 
Funnyname said:
Just after speaking to an agent at the VRT office who said they are not processing any UK reg vehicles that came into NI from GB post Breixt unless customs has been regularised, ie, paid the VAT and any duty or have Revenue confirm to the VRT people's satisfaction that there is nothing payable
Click to expand...

Yeah, it was supposed to be streamlined that once it was brought from GB into NI and registered there that the duty would be paid at that point, and a subsequent import into ROI would be duty free. But that was before the UK Government started dismantling the agreement by introducing legislation to zero the duty on car imports to NI.
 
Of course one wonders why there is VRT in the first place if a central pillar of the EU is free movement of goods,services and people.
 
Wahaay said:
Of course one wonders why there is VRT in the first place if a central pillar of the EU is free movement of goods,services and people.
Click to expand...
VRT applies also to Irish made cars so there is no discrimination against cars manufactured in other EU states.
 
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