Michael Ring
Question:199 Mr. Ring asked the Minister for Finance the reason import duty must be paid when a car is imported from Northern Ireland or the UK. [21658/00]
Written Answers. - Vehicle Registration Tax.
Motor vehicle excise duty was abolished on 31 December 1992 under the EU Single Market rules. However, with effect from 1 January 1993, vehicle registration tax is payable on first registration of a vehicle in the State and applies to both new and second-hand cars brought in from EU member states or imported from third countries. In the case of personal purchases, vehicles must be declared for registration by the end of the next working day following arrival in the State and the tax must be accounted for at that time. In the case of authorised motor vehicle dealers, the registration requirement may be deferred until such time as the vehicle is sold.