Is there still value in UK car imports post-Brexit?

We have recently been asked to assist with VRT queries from a number of clients who have been considering car imports from the UK, we have outlined below some information which may be of assistance to you if you are also considering this. Post-Brexit, if you import a vehicle from the United Kingdom (UK), this may be treated as an import from a non-European Union (EU) country. At importation you may have to:

• Complete a customs electronic declaration

and

• Pay Customs duty and Value-Added Tax.

Used vehicles

In the event of a no-deal Brexit, the procedures for vehicle registration will remain unchanged for a period of 30 days. This is to facilitate the registration of vehicles imported pre-Brexit but whose registration appointments are scheduled for post-Brexit. After this period you will have to present a customs import declaration to register your vehicle.

New vehicles

If you are importing a new vehicle into the State it must always be accompanied by the following:

• A valid Certificate of Conformity (CoC) that confirms European Union type-approval. Please note that the type approval number on the CoC must correspond to an EU Member State.

or

• An Individual Approval Certificate or Small Series Approval Certificate issued by the National Standards Authority of Ireland (NSAI).

There will be implications for new vehicles, which have been type approved by the UK Vehicle Certification Agency post-Brexit. Guidance documents on the treatment of UK type approvals post-Brexit have been issued by the NSAI and Road Safety Authority. If you have questions regarding car imports from the UK please contact us for assistance or read more on Revenue's website.