Dáil Éireann Debate, Thursday - 14 January 2021
56. Deputy Brendan Griffin asked the Minister for Finance if he will review the situation for retailers who import used vehicles from the UK subjected to a new 10% tariff (details supplied); if he has considered the impact of this new tariff on the livelihoods of persons involved in used car retail throughout Ireland; and if he will make a statement on the matter. [2055/21]
View answerI am advised by Revenue that the Union Customs Code (UCC) sets out the legal framework for customs rules and procedures in the EU. With the departure of the UK from the EU, the UK became a 3rd country for the purposes of trade with the EU and therefore customs formalities apply. This includes the payment of customs duties and other taxes where applicable. Customs is an EU competence and applies in all Member States and it is not possible for me to make changes in relation to customs matters insofar as charges and duties and when they are payable.
However, the EU-UK Trade and Cooperation Agreement provides for zero rates of duty where rules of origin requirements are met. The detailed rules that relate to each product type, including vehicles, are contained in the agreement. Where those conditions are met, a claim for preferential treatment can be made on the import declaration for the good or product concerned. The Deputy should be aware that relief from duty is possible where a vehicle is of UK origin and can be demonstrated as such in accordance with the relevant procedures for determining the origin of goods. The Deputy will appreciate that the UK’s departure from the EU significantly changes the business environment for a number of sectors and the sale of second-hand cars sourced in the GB is one of those sectors.
