Import of Motor Vehicles from the UK

Revenue eBrief No. 022/22

Import of Motor Vehicles from the UK

From 1 January 2021, the importation of a motor vehicle from the UK (excluding Northern Ireland) requires the importer to complete a customs import declaration, pay customs duty, if applicable, and pay VAT on import prior to presenting the vehicle for registration.

Revenue has published a new Tax and Duty Manual – Importation of Motor Vehicles from the UK – containing details on customs procedures, including the different requirements for vehicles first registered in Great Britain compared to those first registered in Northern Ireland.

Information is also provided on the requirements prior to importation and the information to include when making a customs import declaration, relevant CN codes and the importance of including the Vehicle Identification Number (VIN) in the declaration. The manual also covers the procedure around the importation of a private motor vehicle when applying for Transfer of Residence Relief. It outlines the requirements for a vehicle to be considered eligible for Preferential Tariff Treatment and Returned Goods Relief.