Where a second-hand car has been imported into Ireland from Great Britain (via Northern Ireland) since 1 January 2021 and customs formalities were completed in Northern Ireland, the person who wishes to register the car in Ireland must contact Revenue before doing so. This is because there will be a VAT liability that needs to be discharged before registering the car for vehicle registration tax (VRT).

Revenue will request verification that the customs formalities have been completed in Northern Ireland. A Trader Support Service simplified frontier or supplementary declaration will be sufficient where the vehicle is identified. An Entry Summary Declaration (ENS) declaration will not be accepted. If proof cannot be provided that customs formalities have been completed in Northern Ireland, then an import declaration will need to be made in Ireland and customs duties (if any) must be paid in Ireland before the car is presented for registration.

Once the VAT (charged at the standard rate) is either paid or accounted for (in the case of VAT registered businesses only), Revenue will provide the necessary documentation to the person seeking to register the car.

This is a temporary arrangement until VAT at importation is regularised for cars imported from Great Britain to Northern Ireland. The UK and EU are currently discussing this matter; the UK is seeking a derogation from the EU to apply the VAT margin scheme to second-hand cars.

Revenue’s eCustoms notification 44/2021 provides further details. Please note that this notification replaces eCustoms notification 26/2021.