Since the UK left the EU Single Market and Customs Union, from 1 January 2021, the movement of goods from Great Britain into the EU is an importation from a third country and, in accordance with the terms of the Withdrawal Agreement, such goods must be declared to Customs, and are liable to customs duty (if applicable) and VAT at 23% at import. Under customs law, VAT at import is chargeable on the customs value of the goods. Usually this will be the purchase price, plus the cost of transport and insurance, plus any customs duties payable. The EU-UK Trade and Cooperation Agreement (TCA) eliminated tariff duties for trade between the EU and Great Britain where the relevant rules of origin are met. This means that if vehicles are imported which are of UK origin, then a 0% duty applies, whereas duty of 10% applies to vehicles which are not of UK origin. Also, under the terms of the Protocol on Ireland/Northern Ireland and more recently the Windsor Framework, the movement of goods between Northern Ireland and the EU effectively is regarded as a movement within the EU.
In addition to these VAT and Customs requirements, imported vehicles also require to be registered within 30 days of entering the State and Vehicle Registration Tax (VRT) is payable. This is generally based on the open market selling price (OMSP) of the vehicle which is established when the vehicle is presented for registration. Revenue provides a VRT calculator on its website to assist taxpayers in estimating the likely VRT charge for a very wide range of common makes and models of cars, small commercial vehicles, and motor bikes; however, this facility does not cover situations where a vehicle’s specification is unusual, complex or specialised, and in such cases it is not possible to indicate the likely OMSP until the vehicle is examined.
The Deputy is asking about the importation of camper vans. Under law, VRT on camper vans is charged at a rate of 13.3% of the OMSP of the vehicle at the time of registration. I understand from Revenue that camper vans tend to have very individual specifications, and that the details are material to establishing the appropriate OMSP. This means that each camper van needs to be separately examined before its OMSP can be established and the appropriate VRT assessed by Revenue. Consequently, it is not possible to provide an estimate of the amount of VRT in advance of examination of the vehicle at the time of registration.
Further information is available on the Revenue website or by contacting the Revenue’s National VRT Service at (01) 7383619 between 09.30am and 13.30pm (Monday - Friday).
