asked the Minister for Finance the tariff charges on the importation of motor vehicles from 1 March 1984 onwards.
Written Answers. - Importation of Motor Vehicles.
120.
Three separate types of charge, namely, customs duty, excise duty and VAT, arise in relation to the importation of motor vehicles.
Customs duty is chargeable on motor vehicles imported from certain non-EEC countries. Because of the considerable variation in the rates of duty applicable, depending on factors such as the purposes for which the vehicles are designed or the engine capacity, it would be impracticable to specify the rates in detail. However, the various rates applicable in respect of the year 1984 are set out in chapter 87 of the Customs and Excise Tariff of Ireland, a copy of which is available in the Dáil Library. Customs duty is not chargeable on motor vehicles which are imported either from an EEC country or from a country (other than Spain) with which the EEC has a preferential trading agreement. Motor vehicles imported from Spain are liable to a reduced rate of duty calculated at 40 per cent of the appropriate rate shown in the tariff.
The current rates of excise duty on imported motor vehicles are as follows:
Motor Cycles, 50 per cent; Other Category A motor vehicles not exceeding 16 horse power, 54.5 per cent; Category A motor vehicles exceeding 16 horse power, 64.5 per cent; Category B motor vehicles, 11.5 per cent.
Category A motor vehicles consist mainly of motor cars, motor cycles and minibuses. The term "Category B" covers all other motor vehicles. The rate of VAT chargeable on imported motor vehicles is 23 per cent of the value at importation increased by the amount of any customs and/or excise duties payable.
Under the provisions of the Motor Vehicles (Registration of Importers) Act, 1968, certain types of motor vehicles may not be imported except by a registered importer or on production of an import authorisation granted by the Minister for Industry, Trade, Commerce and Tourism. These restrictions are due to expire on 1 January 1985 under the terms of Protocol No. 7 to the EEC Accession Treaty.