Catherine Connolly
Question:175. Deputy Catherine Connolly asked the Minister for Finance if he will address a matter regarding the operations of the Revenue Commissioners in a case (details supplied). [8810/21]
View answerWednesday, 17 February 2021
Questions (175)
Written answers
I am informed by Revenue that the motor dealer in question was requested to produce the required documentation to show that the vehicles had been imported into Northern Ireland in accordance with the Union Customs Code and the Ireland – Northern Ireland Protocol, including a copy of the import declaration, before they could be registered in the State. The dealer was unable to produce the required documentation and subsequently completed an import declaration to Revenue, following which the vehicles were registered. The dealer has indicated that he will lodge an appeal, this will be processed in the normal manner.
The Deputy will appreciate that with the application of customs duty and VAT at import on used cars imported into the State from Great Britain since 31 December, efforts are being and will continue to be made to route these importations through Northern Ireland to seek to avoid these charges. Given the changes to the UK VAT rules relating to used cars imported into Northern Ireland from Great Britain, which were announced in January and apply with effect from 31 December, Revenue has advised the public that such cars may be re-registered in the State only where they have been declared to Irish customs and customs duty and VAT at import has been paid.
Revenue’s website content is regularly updated based on feedback received from customers and in this instance while the wording was updated on 8 February the requirement that a customs declaration was required for vehicles being imported from Great Britain to the State did not change.
Question No. 176 answered with Question No. 150.
Questions Nos. 177 and 178 answered with Question No. 139.