Import/Export Vehicle & Machinery
The issue that gets most attention in the import of vehicles is generally Customs Duty. For most passenger cars imported from the UK, the general situation is that a 10% Customs Duty rate will apply. For vans and trucks, the Customs Duty rate can be as high as 22%.
In the initial period after January 1st, the issue of Origin was front and centre. If a vehicle was deemed to be of UK Origin, then a 0% Customs Duty rate would apply. Being manufactured in the UK is not sufficient for a vehicle to be deemed of UK Origin, the test of Origin involves looking at the origin of all the components in the vehicle. While this issue is a live one with the Revenue Commissioners, in general it is turning out to be difficult to satisfy the evidence requirements to back up a claim of UK Origin on a vehicle.Relief may apply in certain circumstances however and it is important that your Customs Agent is aware of the exemptions from Customs Duty that can be availed of, such as Returned Goods Relief or classification as a vintage item.
Importers of tractors are in the fortunate position that they do not have to worry about Customs Duty – a 0% rate applies. They do however have to contend with the additional hassle of getting clearance from the Dept of Agriculture to bring in the machine, as do all importers of regulated used agricultural machinery.
The UK seller must ensure the machine is clean prior to transport and provide a Phytosanitary certificate, and the agent will use the certificate to create a CHED-PP (Common Health Entry Document – Plant Products). It is also necessary to provide 24 hours notice to the Department prior to the import so that they can decide whether or not they wish to inspect the machine.
As with passenger cars, a large number of tractors have been imported into Ireland since January 1st via Northern Ireland, as hauliers have favoured that route due to less customs enforcement activity. There may be delays getting these machines cleared however, and so we would advise importers to import via Dublin or Rosslare ports where practicable.