Implications of importing vehicles from Great Britain and Northern Ireland

Vehicles imported from or routed through Northern Ireland (NI)

Vehicles with a second UK registration in NI, or imported to Ireland via NI

Vehicles first registered in Great Britain (GB), and subsequently registered in NI after 31 December 2020, will be subject to additional requirements if imported into the State. The same additional requirements will also apply to vehicles imported from GB to Ireland via NI. These additional requirements must be completed prior to presenting the vehicle for registration.

Note

Importations of used cars from GB into the State must be declared to customs and are liable to Value-Added Tax (VAT) on importation, and customs duty, if applicable. The routing of such importations through NI does not avoid European Union (EU) requirements in relation to customs duty and VAT at import.

Registering vehicles declared to Customs in NI

The person seeking to register the vehicle is responsible for ensuring that:

When this has been completed, the vehicle may be presented for registration at the NCTS centre. 

At registration you will need to provide:

  • the foreign registration document (the V5C from the United Kingdom)
  • confirmation from Revenue that a Supplementary Import Declaration for the vehicle has been processed
  • and
  • any other supporting documentation.

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 remain a liability to VAT on import into the State. VAT will apply at the standard rate (currently 23%) and must be discharged before the vehicle can be registered.

In such cases, a Supplementary Import Declaration Form – VAT on Import on Used Vehicles, must be filed and the associated VAT on Import liability must be paid.

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. 

Filing a Supplementary Import Declaration - VAT on Import on Used Vehicle

  1. Download and complete the Supplementary Import Declaration Form from the Revenue website
  2. Submit the form via MyEnquiries by logging into either myAccount or ROS and selecting the MyEnquiries tab.
  3. Under the VAT heading in the ‘Enquiry relates to’ drop-down menu, select the Supplementary Import Declaration – VAT on Import on Used Vehicle category in the ‘..and more specifically’ drop-down menu.
  4. Attach a completed copy of the Supplementary Import Declaration, proof of declaration to customs in NI and a copy of the purchase invoice showing the purchase price of the vehicle.
  5. Following review of the documents, a Revenue staff member will be in contact to arrange payment of the VAT liabilities, if necessary. Revenue will provide documentation which can be presented to the NCTS centre to enable registration of the vehicle.

VAT registered persons can opt to avail of postponed accounting for VAT at import in respect of importations from NI.  Traders with a Customs and Excise deferred Trader Account Number (TAN), including the requisite financial guarantees, can elect to make payment from their TAN account.  All other persons will be asked to make payment once the supplementary declaration and associated documentation have been reviewed by Revenue.  

Note

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.

Next: Registering vehicles without proof of declaration to customs in Northern Ireland