Import Frequently Asked Questions

1. What do I need to do from 01 January 2021 if I bring a vehicle in from Great Britain?

A Customs Declaration must be completed for the vehicle(s) prior to the vehicle(s) being presented for registration. This can be done by using the AIS System which is available on the Revenue website via ROS or Myaccount.  You must have an EORI number to use this system and details on how to obtain this number can be found at

https://www.revenue.ie/en/customs-traders-and-agents/documents/electronic/ereg-eori-guide.pdf

2. You will need the Customs Declaration Number (MRN) along with the item number that is listed for the VIN on the Customs Declaration when presenting the vehicle for registration.

You should note these details when completing the Customs Declaration.

3. If I do not have an EORI number what I can do?

If you do not have an EORI number you are advised to contact a Customs Agent as you will not be able to complete the mandatory Customs Declaration.

4. Who should I contact if I have difficulties with completing the Customs Declaration?

You may contact the Trade and Customs staff can contact the eCustoms Help Desk if you encounter difficulties operating AIS. 

  • The eCustoms Help Desk can be contacted:
    • By e-mail – ecustoms@revenue.ie
    • By phone (limited service) – 01 738 3677 or +353 1 738 3677 (from outside Ireland)
    • Telephone opening hours: 09.00 to 17.00 (Monday to Friday).

Phone services are available on a limited basis due to COVID-19 pandemic

Details can also be found at

 https://www.revenue.ie/en/customs-traders-and-agents/documents/import-procedures-guide.pdf    

 

5. Where can I find details relating to the completion of the Customs Declaration?

Details relating to the completion of the Customs Declaration can be found at https://www.revenue.ie/en/customs-traders-and-agents/customs-electronic-systems/aep/ecustoms-notifications/2020/aep-notification-033-2020.pdf

Can I register my vehicle without completing a Customs Entry Declaration for vehicles coming from Great Britain?

No, you must complete the Customs Declaration prior to registering your vehicle at the NCTS.  If the Customs Entry is not completed registration will be refused.  At the time of presenting the vehicle for inspection you must have the Customs Declaration Number (MRN), the item number where the VIN appears on the said Declaration.

6. Do I need to complete a Customs Entry Declaration for vehicles acquired from Northern Ireland?

If the vehicle was registered in Northern Ireland or acquired in Northern Ireland on or before 31 December 2020 the vehicle may be brought into the State and registered without Customs formalities.

 

7. What if the vehicle was fist registered in Northern Ireland on or after 01 January 2021?

If the vehicle was first registered on or after 01 January 2021 it may be brought into the State and registered without Customs formalities.

The V5 and the invoice must have addresses in Northern Ireland.

8. What if I purchase a vehicle in Northern Ireland which was first registered in Great Britain but subsequently acquired in Northern Ireland after 01 January 2021

For vehicles first registered in Great Britain and subsequently registered after 1 January 2021 to a private individual or a business or sold by a motor dealer with an address in Northern Ireland, proof that the vehicle was properly imported into Northern Ireland will be required. Proof will be in the form of:

  • A copy of the customs declaration showing the importation of the vehicle into Northern Ireland; or
  • A T2L document issued by HMRC.

The vehicle must be identifiable from the supporting documentation.

A person should not purchase a vehicle from Northern Ireland with either a GB registration or which had previously been registered in GB where this documentation is not available.

If you cannot provide proof that a vehicle has been imported into Northern Ireland, you can make a customs declaration and pay customs duty and VAT based on the import value of the vehicle immediately prior to registration.

 

  1. Overview
  2. New vehicles and motor dealers with pre-inspected vehicles
  3. VAT implications of importing vehicles from Great Britain and Northern Ireland
  4. Importing a vehicle from Great Britain (GB)
  5. Returned Goods Relief
  6. Registering vehicles from Northern Ireland (NI)
  7. Registering vehicles declared to Customs in NI
  8. Registering vehicles Without Proof of Declaration to Customs in Northern Ireland

1. Overview

Most used vehicles imported into the State from overseas are sourced in the UK. This section is to ensure that customers are aware of the implications on the vehicle registration process of Great Britain being a 3rd country for Customs purposes. From 1 January 2021 significant changes take effect. If you import a used car from Great Britain or through Northern Ireland, you should factor in increased costs due to VAT at import and customs duty if applicable.  This may include a vehicle which you purchased in Northern Ireland, but which had previously been in use, or registered in, Great Britain.  Details of the specific requirements in respect of each are outlined on the succeeding pages in this section.

 

2. New vehicles and motor dealers with pre-inspected vehicles

New Vehicles

In addition to the customs and VAT on import requirements, if you are importing a new vehicle into the State it must always be accompanied by the following:

There are implications for registering new vehicles, which have been type approved by the UK Vehicle Certification Agency, after the transition period. Guidance documents on the treatment of UK type approvals have been issued by the NSAI and Road Safety Authority. You are advised to consider these prior to purchasing new vehicles in the UK.

Motor dealers with pre-inspected vehicles

Authorised motor dealers that have pre-inspected vehicles before 1 January 2021 can register them online as normal.

You can find detailed information about the registration of used vehicles in Vehicle Registration Tax.

 

3. VAT implications of importing vehicles from Great Britain and Northern Ireland

New vehicles brought into the State from another EU member State, including Northern Ireland are subject to VAT. A new vehicle is one which is 6 months old or less or has travelled 6,000km or less. The VAT is normally payable at registration in the State.  Further information available at Acquisitions of new means of transport from other Member States.

New vehicles brought into the State from outside the EU are subject to VAT on import and will not be liable to a further VAT charge at registration.

For Business to Business sales, used vehicles which are qualifying vehicles for VAT purposes and are zero rated by the dealer in Northern Ireland or on export from Great Britain may be treated the same as previously. This means the dealer in the State will complete an import declaration and can opt to account for VAT on import on a postponed accounting basis.   This allows the dealer to account for the VAT at import in their normal VAT return and take a simultaneous input VAT deduction.  When the vehicle is sold, the dealer accounts for the VAT at that stage but must charge VAT at 23% on the full value of the sale (excluding VRT).  In this way, VAT liability will only arise when the vehicle is sold. 

Private imports are subject to VAT at import which will be charged at the standard rate, currently 23%, on the customs value of the vehicle. In most cases this will be the purchase price plus the cost of transport and insurance plus any customs duties payable. For further information see Customs valuation.

 

4. Importing a vehicle from Great Britain (GB)

From 1 January 2021, an import of a vehicle from Great Britain is treated as an import from a non-European Union (EU) country.

Registering vehicles imported from Great Britain before 1 January 2021

These vehicles can be registered as normal. You must provide documentary proof that the vehicle was imported before 1 January 2021. An example of proof would be a sales invoice or a ferry ticket which identifies the specific vehicle.

Registering vehicles imported from Great Britain after 31 December 2020

When presented for registration at the NCTS centre, a check is carried out to verify that a customs declaration for the vehicle has been completed. The Vehicle Identification Number (VIN) must be included on the customs declaration so that this check can be made. You will also need to provide:

  • the foreign registration document (the V5 from the UK)
  • a copy of the customs declaration including the reference number of the customs declaration (the MRN)
  • any other supporting documentation.

Before registering vehicles imported from Great Britain after 31 December 2020

If you import a vehicle from Great Britain into the State, you must complete a customs declaration. You must also pay customs duty, if applicable, and VAT on the import value of the vehicle. This must be done prior to importation of the vehicle.  It will not be possible to register the vehicle in the State without having completed the necessary customs declaration. Please see our customs traders and agents section for more Information on filing Customs declarations.

Claims for Preferential Origin

The EU-UK Trade and Cooperation Agreement has eliminated customs duties for trade between the EU and the UK where the relevant rules of origin are met. It is important to note that a claim for preferential tariff treatment for imports into Ireland can be made only where the goods are of UK origin.

The zero tariff provisions apply to all goods that comply with the appropriate rules of origin under the EU-UK Trade and Cooperation Agreement. For imports to benefit from duty free treatment, the importer must claim preferential treatment on their import declaration. The onus is on the claimant to prove that the vehicle qualifies.

Tariffs on non-UK origin vehicles

The following vehicles imported from Great Britain will have tariffs applied as they will not qualify as UK origin under the rules of origin:

  • vehicles of EU origin used in the UK
  • vehicles of other third country origin used in the UK. This applies even if the EU has a Free Trade Agreement with the relevant third country such as Japan.

See the table below for further information on Customs Duty and VAT payable depending on the origin of passenger cars imported from Great Britain.

Customs Duty and VAT payable

Origin of Car

Customs Duty Payable

VAT Payable

UK

0%

 23%

Third Country (such as the USA or Japan)

10%

 23%

EU (such as Germany or France)

10%

 23%

For other vehicles, the TARIC database can be used to determine the commodity code, which is also known as the classification code. This is the third country customs duty rate that applies to the specific vehicle on import into the EU.

Note

Where a customs declaration is required in respect of a vehicle brought into the State, the vehicle will be liable to seizure if the customs declaration is not completed and, or the vehicle is not registered within 30 days of its arrival in the State.

5. Returned goods relief

Vehicles originally exported from the EU to the UK, which meet certain criteria may be eligible for returned goods relief under the EU customs rules (the Union Customs Code).  Details of the qualifying criteria are available at Returned Goods Relief and Movement of Vehicles.  A claim for returned goods relief must be made on the import declaration.  The onus is on the claimant to prove that the vehicle qualifies for the relief.  Returned goods relief provides relief from the customs duties. It does not provide relief from the import VAT charge unless the vehicle is re-imported by the same economic entity as originally exported it from the EU. 

6. Registering vehicles from Northern Ireland (NI)

Registering vehicles brought into Northern Ireland before 1 January 2021

A vehicle brought into Northern Ireland (NI) before 1 January 2021 and has remained there since, can be registered in the State with no customs obligations.

However, proof on the vehicle’s status in Northern Ireland prior to 1 January 2021 will be required, for example:

  • a ferry ticket showing the date of arrival in NI, and which clearly identifies the specific vehicle
  • a copy of an invoice from a transport company identifying the vehicle and delivery date
  • tax and insurance details indicating use in NI

        or

  • a copy of the V5 showing the last registered keeper in NI and a date of registration to that keeper prior to 1 January 2021.

Registering vehicles whose first UK registration after 31 December 2020 is in Northern Ireland

A vehicle first registered in Northern Ireland after 1 January 2021 can be registered in the State without providing proof of its customs status where it meets the following conditions:

  • the registration in Northern Ireland was the first registration of the vehicle in the UK

         and 

  • the vehicle has never been exported and/or re-registered in Great Britain or any other country outside of the EU. 

 

7. Registering vehicles declared to Customs in NI

The person seeking to register the vehicle is responsible for ensuring that:

         and

  • the associated VAT on Import liability has been paid.

When this has been completed, the vehicle may be presented for registration at the NCTS centre. 

At registration you will need to provide:

  • the foreign registration document (the V5 from the United Kingdom)
  • confirmation from Revenue that a Supplementary Import Declaration for the vehicle has been processed

        and

  • any other supporting documentation.

 

Before registering vehicles declared to Customs in NI

Where a vehicle has been declared to customs on import into NI, including payment of any customs duties, if applicable, there will be a residual liability to VAT on import which must be discharged before the vehicle can be registered in the State. 

In such cases, a Supplementary Import Declaration – VAT on Import on Used Vehicles, must be filed and the associated VAT on Import liability must be paid.

To avail of this procedure, the declarant must be able to provide proof of the customs declaration on import into NI.  Such proof must clearly identify the vehicle and the date of import. 

Filing a Supplementary Import Declaration - VAT on Import on Used Vehicle

  1. Download and complete the Supplementary Import Declaration Form from the Revenue website
  2. Submit the form via MyEnquiries by logging into either myAccount or ROS and selecting the MyEnquiries tab.
  3. Under the VAT heading in the ‘Enquiry relates to’ drop-down menu, select the Supplementary Import Declaration – VAT on Import on Used Vehicle category in the ‘..and more specifically’ drop-down menu.
  4. Attach a completed copy of the Supplementary Import Declaration, proof of declaration to customs in NI and a copy of the purchase invoice showing the purchase price of the vehicle.
  5. Following review of the documents, a Revenue staff member will be in contact to arrange payment of the VAT liabilities, if necessary. Revenue will provide documentation which can be presented to the NCTS centre to enable registration of the vehicle.

VAT registered persons can opt to avail of postponed accounting for VAT at import in respect of importations from NI.  Traders with a Customs and Excise deferred Trader Account Number (TAN), including the requisite financial guarantees, can elect to make payment from their TAN account.  All other persons will be asked to make payment once the supplementary declaration and associated documentation have been reviewed by Revenue.  

Note

Before purchasing a vehicle from NI with either a GB registration or which had previously been registered in GB, you should ensure that you have documentation to prove that the vehicle was declared to customs in NI.

8. Registering vehicles without proof of declaration to customs in Northern Ireland

If you do not have proof of declaration to Customs in Northern Ireland (NI):

  • you must complete a customs declaration

        and

  • pay customs duty

if applicable, and Value-Added Tax (VAT) on the import value of the vehicle. This must be done before presenting the vehicle for registration.

When presenting such a vehicle for registration at the NCTS centre, a check is carried out to verify that a customs declaration in respect of the vehicle has been completed. The Vehicle Identification Number (VIN) must be included on the customs declaration so that this check can be made. You will also need to provide:

  • the foreign registration document (the V5 from the United Kingdom)
  • a copy of the customs declaration including the reference number of the customs declaration (the MRN)
  • any other supporting documentation.

Before registering vehicles without Proof of Declaration to Customs in NI

You must have proof of declaration to customs in Northern Ireland before submitting the Supplementary Import Declaration – VAT on Import on Used Vehicles.  You may not yet have this proof, for example in the interim period between submission of a simplified frontier declaration and a supplementary import declaration in Northern Ireland.  If you do not yet have proof of declaration to customs in Northern Ireland, you may still register the vehicle. In this situation before you present the vehicle for registration you must:

 

  • make a customs declaration

        and

  • pay VAT at the standard rate and customs duty, where applicable

You must do this before presenting your vehicle at the NCTS centre for registration.

Customs duty will apply in all cases except where the vehicle:

        or

 

In either instance, a valid claim must have been made on the customs declaration.

A refund of customs duties paid can be claimed if proof of declaration to customs in NI is subsequently provided to Revenue. Details in relation to invalidating a declaration are available at Amendments, Invalidations and Refunds in AIS.  Note that any such applications must be made to the office through which the goods were cleared within 90 days of the date of acceptance of the declaration. All supporting documents, including proof of customs declaration submitted in NI, must accompany the application.  

Customs declarations should be made on Revenue’s Automated Import System (AIS), either directly by the importer, or by an agent acting on their behalf.  Further details are available at How to File a Customs Declaration for Vehicles Imported from Northern Ireland.

The registration process

In order to register a vehicle, a person must first book an appointment at an NCTS centre to have the vehicle examined to ascertain whether or not it meets the definition of mechanically propelled vehicle** for VRT purposes.

An appointment to have your vehicle inspected must be made within 7 days of the vehicle entering the State in order to register and pay the VRT (and any other tax liabilities due on the vehicle). You must then complete the registration process within 30 days of arriving in the State.

An appointment for one of the designated NCT centres can be made through one of the following methods:

The actual cost of calls to the lo-call number varies depending on your phone company and calls made using mobile phones may be expensive. It is recommended that you only ring the above lo-call numbers from a landline.

Post: Vehicle Registration Tax Inspection, 3026 Lakedrive, Citywest Business Campus, Naas Road, Dublin 24 

Confirmation of your appointment will then be sent to you either by SMS, e-mail or by post. Please ensure you have carry proof of your confirmed appointment with you when using your vehicle until the registration process is completed and the registration number is displayed on the vehicle.

Remember:

If you cancel or rearrange this confirmed appointment within five working days (Monday- Friday) of the test date (not including the day you contact NCTS), fail to show up for the test or fail to bring the required documentation with you, a €46.13 (inclusive of VAT) surcharge will be applied when the vehicle is next brought for testing.

Any queries relating to the cancellation fee may be made in writing to the Vehicle Registration Tax Inspection, Lakedrive 3026, Citywest Business Campus, Naas Road, Dublin 24. 

Please be advised that if you do not complete your registration process within the 30 day period then an additional assessment of VRT maybe raised for the period the vehicle remained unregistered in the State. In this regard, you are advised to retain possession of the documentation relating to the shipping or storage of the vehicle where the date of the invoice is more than 30 days earlier than the date of registration. It should be noted that an unregistered vehicle may be detained or seized by Revenue Officials or by An Garda Siochana.

** A mechanically propelled vehicle for VRT purposes is defined in section 130, Finance Act 1992, as amended: 'mechanically propelled vehicle' means a vehicle that- (a) has been designed and constructed for road use, (b) is, at the time of declaration for registration, in compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned, (c) is intended or adapted for propulsion by a mechanical means, or by an electrical means or by a partly mechanical and a partly electrical means, and (d) is capable of achieving vehicle propulsion at the time of registration or at the time of examination by a competent person under section 135D(1)(d), to the satisfaction of the Commissioners, including a motor-cycle but not including a tramcar or other vehicle running on permanent rails or a vehicle including a cycle with an attachment for propelling it by mechanical power not exceeding 400 kilograms in weight unladen adapted and used for invalids. Tax and Duty Manual VRT Section 1 5 Once a vehicle falls within the definition of a 'mechanically propelled vehicle', it must be classified in its correct EU category and be allocated a unique Statistical Code. This code identifies the characteristics attaching to the make and model of the vehicle in question. 

If registering a used vehicle from Japan, please bring:

     and

When researching the CO2 for the particular vehicle the vehicle description and weight must match what is on the Export Certificate to ensure the correct CO2 has been applied.

Documentation other than those outlined above may not be accepted. Levels of CO2 emissions and NOx emission will be verified by Revenue.

Documentary evidence must be accompanied by certified English translations.

Note

Where evidence of CO2 and NOx emissions of the vehicle at the time of manufacture is not available at registration, VRT will be charged at the highest applicable rates.

Under the tyre regulations, all imported used car and motorcycles placed onto the Irish market for the first time incur a charge to cover the Environmental Management Cost (EMC) on tyres associated with the vehicle (including any spare tyres). Circol ELT manage the collection and recycling of waste passenger car and motorcycle tyres and this charge is to fund the environmentally sustainable outcomes for tyres once they reach the end of their useful life. In association with Applus Ireland, who have been appointed by the Department of the Environment, Climate and Communications (DECC), these EMC charges will now be collected at the 27 inspection centres in Ireland for all such vehicles that present for VRT inspection.

The cost associated for this EMC is outlined below with the cost clearly displayed on your receipt.

  • Vehicles €2.80 (0% VAT) per tyre
  • Motorcycles €1.50 (0% VAT) per tyre

VRT and registration

All motor vehicles in the State must be registered within 30 days of their date of entry. This, however, does not extend to:

  • certain vehicles kept by authorised motor traders
  • and
  • foreign registered vehicles brought in temporarily and driven by visitors to the State for non-business purposes.

Foreign registered vehicles may also, in exceptional circumstances related to business use, be driven by a State resident.

VRT is charged, in most cases, when a vehicle is registered in the State.

In certain cases, a full or partial exemption from VRT may apply. If you are transferring your residence to the State you may be entitled to an exemption from VRT. There are a number of conditions (see VRT Manual Section 02). You should carefully study these to see if you are eligible.

The requirement to register

It is an offence to drive an unregistered vehicle in the State. If you do not register your vehicle, Revenue or the Gardaí can detain it. It could also be seized by Revenue and may be released on the payment of a penalty.

The National Car Testing Service (NCTS) registers vehicles on behalf of Revenue.

To register a vehicle, you must:

  • make an appointment with the NCTS within seven days of bringing the vehicle into the State
  • and
  • register it within 30 days of bringing it into the State.

You will pay additional VRT if you fail to register the vehicle within 30 days. This usually arises where evidence of the date of entry into the State is not produced.

Registering a new vehicle

A valid Certificate of Conformity (CoC) must be entered on the Revenue system before a new vehicle can be registered.

A CoC contains information produced by a manufacturer that is unique to each vehicle manufactured. In effect, the CoC is a statement by the manufacturer that the vehicle conforms to EU standards, including safety.

How this affects you

When purchasing a new vehicle in the State, the dealer will register the vehicle.

Otherwise, you must register the vehicle yourself. You must get the CoC, either in paper or electronic form, from the seller. You must check in advance that the car seller has a CoC and the other mandatory documentation prior to purchase.

You must enter the CoC using either myAccount or ROS. If the CoC is provided in the correct XML format, you may upload it.  XML CoCs can only be generated by the manufacturer.  It is not possible to convert a PDF or Word file to the correct format. The CoC can also be inputted manually. This manual will assist youe-CoC Procedures Manual.

The CoC must be uploaded prior to your NCTS appointment.

Registering a used vehicle

If buying a vehicle from abroad, you must get the foreign registration documents from the seller. You should check in advance that the car seller has this and the other mandatory documentation.

The V5C is the UK foreign registration document. The UK has specific requirements regarding the sale of vehicles, please see their advice on selling a vehicle.  Please note, only the ‘permanent export’ section of the V5C should be sent to the driver and Vehicle Licensing Agency (DVLA) when the vehicle is being exported from the UK.  It is essential that you get the rest of V5C from the seller as it is required to register the vehicle in the State.

Note

Failure to present the relevant foreign registration document at your NCTS appointment will lead to registration being refused.

 

Procedure at the NCTS centre

Registering a used car

If registering a used car, bring:

  • the foreign registration certificate or certificate of de-registration as issued by the relevant registration authority in the other State
  • confirmation of the level of CO2 emissions of the vehicle at the time of manufacture
  • and
  • confirmation of the level of NOx emissions at the time of manufacture.

Evidence of previous registration will be retained by the National Car Testing Service (NCTS) Centre. Please make a copy of this document before going to the NCTS Centre

Note

Failure to present the relevant foreign registration document at your NCTS appointment will lead to registration being refused.

United Kingdom (UK).  Details of the specific requirements for importing a car from the UK can be found in Implications of Importing vehicles from GB and NI.

Registering a new car

If registering a new car, please bring a hardcopy Certificate of Conformity (CoC). 

Vehicle valuations

Revenue staff do not provide estimates for vehicles that have not been presented for registration.

Other documents

In addition, you must always bring the following:

  • A passport or a driving licence.
  • The appropriate Vehicle Purchase Details (VPD) Form, that is Form VRTVPD1 for an authorised motor trader, otherwise Form VRTVPD2.
  • An invoice clearly showing the date of purchase.
  • Documentation verifying the registered owner’s name and address, for example, a hardcopy utility bill or a bank statement. Otherwise two online statements from two different service providers must be submitted. These must be a utility bill and a bank statement. If registering a vehicle for someone else, you must have a signed letter authorising you to do so. You must also bring their proof of identity, in addition to your own. Authorised motor traders may bring a copy of the driver's licence of the person who will be the registered owner.
  • The Personal Public Service Number (PPSN) of the person who will be the registered owner. Official documentary evidence is required.
  • An authorised motor trader, when registering a vehicle for a customer, should give their Revenue Customer Number.
  • Evidence of the date a vehicle entered the State is required. This can include shipping details or travel documents. Provide the customs declaration MRN for transport from outside the European Union (EU). Where the invoice is more than 30 days old, evidence of vehicle storage outside the State may be required.
  • If appropriate, the Vehicle Registration Tax (VRT) exemption notification issued by Revenue.

Procedure

The vehicle will be examined at the NCTS centre to ensure it matches the documentation. If documentation is not supplied, or the vehicle does not match it, the vehicle will not be registered.

You can pay any tax due by:

  • debit card
  • bank draft (payable to ‘Applus Inspection Services Ltd.’)
  • credit card, excluding American Express.

After payment a vehicle registration number will issue.

You do not have to pay a separate charge at the NCTS for the registration service. Revenue pay for one appointment only. Second appointments are at the customers expense.

Situations may arise where a registration might not be completed on the day. If a vehicle model is not listed on our system, Revenue must value the vehicle individually. The NCTS centre will then follow up with the customer regarding completing the registration. This is not considered a second appointment.

Only 25 of the current NCT centres will be conducting this service on behalf of the revenue commissioners.

  • Arklow
  • Blarney
  • Ballinasloe
  • Ballymount
  • Carlow
  • Carrick-on-Shannon
  • Donegal
  • Dundalk
  • Ennis
  • Enniscorthy
  • Galway
  • Greenhills
  • Kells
  • Kilkenny
  • Letterkenny
  • Limerick
  • Monaghan
  • Naas
  • Nenagh
  • Northpoint
  • Skibbereen
  • Sligo
  • Tralee
  • Tullamore
  • Waterford
  • Westport

Be advised, in addition to the required documents mentioned below, a VRT Vehicle Purchase Details (VRTVPD) Form is now required to be completed by all persons wishing to register a vehicle

This form is a mandatory requirement and must be completed in full for each vehicle prior to arriving at the test centre for Registration. You will find a link to this form in the relevant section below.

Registering a vehicle

In order to register any vehicle, you must present proof of identity in the form of a driving licence or passport along with you PPS number and the other required documentation for the type of vehicle you are registering.

You must also be able to locate the chassis number for the vehicle inspector when presenting the vehicle for inspection.

If you are registering a vehicle on behalf of someone else please provide all the documents mentioned below and also ensure that you have your own (original) drivers licence and the drivers licence or passport of the person who you are registering the vehicle for. Tan holders may have a copy of the drivers licence of the person to whom the vehicle is being registered to.

Your vehicle will fall under one of the following categories:
A) New Vehicle
B) Used Vehicle
C) Vintage Vehicle

New Vehicle:

  1. Please print and fill out the following Form VRTVPD2 for Private vehicles
  2. EU Whole Vehicle Type-Approval Certificate of Conformity or IVA NASSTA Certificate of Conformity (CoC) - where applicable, please provide an English translation of this document. (This document will be retained by NCTS so please ensure you make a copy of it before you go to the test centre). From 12 September 2016 a Certificate of Conformity (CoC) must be on the Revenue system before a new vehicle can be registered. Full details, including instructions on how to input and upload and an Explanation of Terms, are in the e-CoC Procedures Manual 
  3. Vehicle invoice which must have the date of purchase/sale clearly indicated. If registering the vehicle on behalf of another customer, you must provide a signed letter from the customer authorising that the vehicle can be registered in their name.
  4. Documentation verifying the new registered owner’s name and address. The following documents will only be accepted : Original P60, Bank/Financial Institution Statement, Credit Card Statement, Utility bill (Electricity, Gas, TV Service Provider eg SKY/UPC, Landline phone bill and Mobile Telephone (Bill pay only)). If a hard copy utility bill/bank statement cannot be provided, two online statements one of which must be a bank statement must be submitted. Please note original documentation will only be accepted and must be no older than 6 months.
  5. Personal Public Service (PPS) Number of the person in whose name the vehicle shall be registered to (Official documentation will only be accepted i.e Social Services Card, P60) 
  6. For vehicles imported from Northern Ireland, where the invoice is dated more that 30 days earlier than the date the vehicle is presented for registration, details of where the vehicle was stored. For vehicles purchased in the EU, we require shipping details to confirm the date of arrival of the vehicle in the state. For vehicles outside the EU, we require the single administrative number and the date it was issued by customs at the point of entry to the EU.
  7. Where an exemption from VRT is claimed, the exemption certificate issued by Revenue

For TAN holders:

If you are registering a vehicle on behalf of someone else please provide all the documents mentioned below and also ensure that you have your own (original) drivers licence and the drivers licence or passport of the person who you are registering the vehicle for. Tan holders may have a copy of the drivers licence of the person to whom the vehicle is being registered to.

  1. Where an authorised trader (TAN Holder), is registering a vehicle on behalf of a customer, he/she can now provide his/her own Revenue Customer Number or VAT number on company headed paper in place of the PPSN of the person in whose name the vehicle is being registered. The dealer must however, bring a photo copy of the customer’s utility bill along with a signed letter from the customer authorising that the vehicle can be registered in their name.
  2. Please print and fill out the following Form VRTVPD1 for TAN Holders Only and also ensure you bring the invoice for the vehicle with you on the day of the inspection
  3. The person presenting the vehicle will be asked to produce either their original drivers licence or their passport along with a copy of the birth certificate or the original Certificate of Conformity in the case of a new vehicle.
  4. You bring your completed Declaration for Registration of a new/ used vehicle form
  5. The VAT number should be provided on company headed paper.


All documents above are compulsory and the vehicle will not be registered unless they are all presented with the vehicle at registration.


Used Vehicle:

  1. Please print and fill out the following Form VRTVPD2 for Private vehicles
  2. Evidence of previous registration e.g. foreign certificate of registration or a certificate of de-registration in the case of a vehicle imported from outside the EU, as appropriate, if the car has been previously registered. (A Vehicle Salvage Certificate cannot be used to register a vehicle from 20th February 2012) If the car has not been previously registered a Certificate of Conformity is required (this document will be retained by NCTS so please ensure you make a copy of it before you go to the test centre). Please provide original documentation only.
  3. Vehicle invoice which must have the date of purchase/sale clearly indicated. If registering the vehicle on behalf of another customer, you must provide a signed letter from the customer authorising that the vehicle can be registered in their name.
  4. Documentation verifying the new registered owner’s name and address. The following documents will only be accepted: Original P60, Bank/Financial Institution Statement, Credit Card Statement, Utility bill (Electricity, Gas, TV Service Provider eg SKY/UPC, Landline phone bill and Mobile Telephone (Bill pay only)). If a hard copy utility bill/bank statement cannot be provided, two online statements one of which must be a bank statement must be submitted. Please note original documentation will only be accepted and must be no older than 6 months.
  5. Personal Public Service (PPS) Number of the person in whose name the vehicle shall be registered to (Official documentation will only be accepted i.e Social Services Card, P60)
  6. For vehicles imported from Northern Ireland, where the invoice is dated more that 30 days earlier than the date the vehicle is presented for registration, details of where the vehicle was stored. For vehicles purchased in the EU, we require shipping details to confirm the date of arrival of the vehicle in the state. For vehicles outside the EU, we require the single administrative number and the date it was issued by customs at the point of entry to the EU.
  7. Where an exemption from VRT is claimed, the exemption notification letter issued by Revenue.
  8. Documentation (as approved by the Revenue Commissioners) confirming the level of CO2 emissions of the vehicle at the time of manufacture (if this information is not on the foreign certificate of registration). Where evidence of the level of CO2 emissions of the vehicle at the time of manufacture is not available at registration VRT will be charged at the highest rate applicable.

 


For TAN holders:

If you are registering a vehicle on behalf of someone else please provide all the documents mentioned below and also ensure that you have your own drivers licence and the drivers licence or passport of the person who you are registering the vehicle for. Tan holders may have a copy of the drivers licence of the person to whom the vehicle is being registered to.

  1. Where an authorised trader (TAN Holder), is registering a vehicle on behalf of a customer, he/she can now provide his/her own Revenue Customer Number or VAT number on company headed paper in place of the PPSN of the person in whose name the vehicle is being registered. The dealer must however, bring a photo copy of the customer’s utility bill along with a signed letter from the customer authorising that the vehicle can be registered in their name.
  2. Please print and fill out the following Form VRTVPD1 for TAN holders only and also ensure you bring the invoice for the vehicle with you on the day of the inspection
  3. The person presenting the vehicle will be asked to produce either their original drivers licence or their passport along with a copy of the birth certificate or the original Certificate of Conformity in the case of a new vehicle.
  4. For used vehicles, you must provide evidence of previous registration e.g. foreign certificate of registration (please bring an English translation of this document and also note it will be retained by the test centre so ensure you keep a copy of it).
  5. You bring your completed Declaration for Registration of a new/ used vehicle form


All documents above are compulsory and the vehicle will not be registered unless they are all presented with the vehicle at registration.

Dependent on the age of the vehicle, it may be called for a road worthiness test shortly after registration.


Vintage Vehicle

A vintage vehicle, for VRT purposes, means a vehicle which is shown to the satisfaction of Revenue to be more than 30 years old at the time of registration. Where a unique vintage vehicle is presented and the original documentation is not available, a declaration in respect of the vehicle particulars from an enthusiasts’ organisation or club which provides the data necessary for registration will be accepted at the NCTS. Additional documentation may be requested to satisfy the identity and age of the vehicle. The listed required documentation above must also be presented.

 

At that test centre, the vehicle will be examined to ensure it matches the various characteristics described in the accompanying documentation for example, vehicle identification number (VIN), registration number (in the case of a used vehicle) make, model and variant, engine size, number of doors etc. If the requisite documentation is not available at the time of the examination or the vehicle details do not match the documentation, the vehicle will not be registered and a re-test fee will be payable on return with relevant documentation.

When it has been established that the vehicle is eligible for registration you will be presented with a document containing the vehicle details which you will be asked to sign confirming that you wish to register the vehicle as outlined on the declaration. Following confirmation, Revenue will assign a registration number to the vehicle and this will be issued to you by the NCTS on payment of the tax due.

Please note that a second visit to an NCT centre as a result of incorrect or missing documentation will be at your own expense.

In the case of cars and small vans, the tax is a percentage of the expected retail price, including all taxes in the State. This price is known as the Open Market Selling Price or OMSP. Based on the vehicle details forwarded to Revenue by the NCT centre following examination of the vehicle, Revenue will calculate this tax for you at the time of registration. You may be able to obtain an estimate of the VRT due from the Vehicle Registration on-line Enquiry System. While Revenue maintains an accurate valuation for all vehicles on its database, because of the variety of makes, models and versions available, the vehicle presented for registration at an NCT centre may differ significantly from a similar one on Revenue’s database resulting in a significant difference in the VRT charged to the amount you expected.

Please note that the liability price on a vehicle may not be returned on the same day in some cases, should this occur you will have to return to the VRT centre on another day to complete the registration process.

Additional VRT may be payable if the vehicle is fitted with chargeable enhancements/accessories and Revenue may require more time to assess this additional amount.

The NCT Centre will also collect the VRT charge (and other tax liabilities) on behalf of Revenue. You can pay this charge either by

  • Bank Draft or postal order (made payable to Applus Inspection Services Ireland Ltd)
  • Cash (up to a limit of €250)
  • Debit Card
  • Credit Card excluding American Express 
  • Company cheque with TAN numbers only (to a limit of €10,000 payable to Applus Inspection Services Ireland Ltd)

Please note that the VRT charge is raised by Revenue, the NCT centre staff will not be able to help you with any query relating to the VRT charge

Appeals on the amount of VRT charged on an imported car and related to the determination of chargeable value or open market selling price(OMSP) of the vehicle in the Republic should be made to Revenue. Please post your appeal to:


            Office of the Revenue Commissioners
            VRT Appeals
            Wexford Revenue District
            Government Offices
            Anne Street
            Wexford
            Y35 E29K.


For further details relating to the Revenue appeal procedures please click on the following link.

When the VRT payment (and other outstanding liabilities) has been accepted by the NCTS the registration number assigned to the vehicle by Revenue will be issued to you by the NCT Centre. This registration number must be displayed in the prescribed format on the vehicle within three days of issue. Details relating to the registration number prescribed format are available at Revenue

You can now buy your Irish number plates at the centre on the day of the inspection, please ask a member of staff for more details.

The dealer is obliged to pay the VRT and register the vehicle before delivering it to you. (These are matters between dealers and their customers and are not for Revenue)

The vehicle registration certificate, issued by the Department of Transport, will be posted to you after you have paid motor tax to your local authority.

When you are applying for motor tax on a new vehicle or motor cycle, you must present the following document (RF 100) and appropriate fee at your local Motor Taxation Office.

RF 100 Motor Tax Application for a new vehicle

RF 100 Motor Tax Application for a new motor cycle

Various relief's and exemptions from VRT are available in particular circumstances. These are described in individual public notices which are available from www.revenue.ie or any Revenue Office. They include exemption which may apply in the case of:

  • Transfer of Residence
  • Transfer of Business Activity
  • Inheritance
  • Diplomatic

Relief is also available for certain persons with disabilities who meet specified medical criteria. An information leaflet VRT 7 - Vehicles for People with Disabilities - Tax Relief Scheme is available from www.revenue.ie or any Revenue Office.

If you think you are entitled to an exemption, you must first contact your local Revenue Office (see contact details at Revenue ) and apply for the exemption. The application accompanied by the relevant documentation (see manual) will normally be processed within 10 working days and if approved, a letter confirming eligibility to the exemption will be issued to you. You must bring this letter to the NCT Centre when registering the vehicle to avail of the exemption.

An exemption will only be allowed on presentation of this letter at the NCT centre. Where the exemption letter is not available at the time of registration (e.g. lost or misplaced) full VRT will be charged. This will be refunded on presentation of the letter to a Revenue office.

When you are applying for motor tax on a new vehicle or motor cycle, you must present the following document (RF 100) and appropriate fee at your local Motor Taxation Office:


RF 100 Motor Tax Application for a new vehicle

RF 100 Motor Tax Application for a new motor cycle

For Category B and C vehicles with less than 4 seats

For vehicles presented with a VRD and the Vehicle Category (J on the VRD doc) states N1 it will return a price based on a category B class. If you have a query on this and feel that the vehicle should be a category C class, then please produce the following information:

  • The Mass in Service Weight (this can be obtained from the VIN plate on the vehicle)
  • The Gross Vehicle Weight (this can be found in the handbook of the vehicle or can also be present on the VRD under F1 – Max Permissible Mass).

If you cannot obtain this information then please get this from either a weight bridge or main dealer.

If you still are not happy with the fee returned then you can pay and appeal the fee through Revenue.

Where a vehicle is being presented with the Vehicle Category as M1 but a conversion to commercial vehicle has been carried out and you wish it to be classed as an N1 then you must complete the following document:

Vehicle Owner Declaration of Conversion (SQI)

A SQI is a person who has an Engineering/Technical Qualification level 7 or higher or appropriate accreditation with Engineers Ireland or the Institute of Automotive Engineer Assessors). The declaration must be drawn up on the headed paper of the SQI, which must contain, as a minimum, the Name and/or Business Name, address, contact details and Revenue number of the SQI.

 

All NEW buses will have to have an ECWVTA (European Community Whole Vehicle Type Approval) or NSSTA or IVA in order to be registered. More information on these new changes can be found in this leaflet which lists the dates from when approval will be obligatory for vehicles of various categories before they can be sold or enter into service and also defines the various categories of vehicles involved.

Please also refer to the Road Safety Authority for further details.

If you are a TAN Holder and you have a minimum of 15 vehicles due for VRT inspection then NCTS can provide a mobile pre-inspection facility direct to your premises. The fee will be €20 per vehicle and traders must have all relevant documentation for each vehicle available on the day of the inspection. NCTS will require that you can provide office space and a direct Internet connection (no firewalls and not via a local network) so that all necessary paperwork can be conducted on the day.

If you wish to avail of this service then please contact our VRT booking line on 01-4135975 and ensure you have the following information in front of you:

  • Company Name
  • Address
  • TAN Number
  • Contact Number
  • Number of vehicles for pre-inspection.

The company must be registered with the company registration office in Ireland and have a company registration number which they would have received from the CRO (Sole traders or partnerships cannot register the vehicle into their business name).

In addition to the documents mentioned in the question about on "what documents do I need to bring with me on the day of the test" the following documents are also required.

  1. The person must bring company headed paper that has the company name and address together with the registered company number on it.
  2. On the headed paper a note stating that the Company secretary is allowing this vehicle to be registered into the company name, if the vehicle is not being registered by the secretary then they also need to state on this headed paper that they give this person (must be named on the statement) authorisation to register this vehicle (VIN Number must be noted on the company headed paper) in the company's name.
  3. If the company has a vat number then this also needs to be noted on the company headed paper.

Mobile Machinery is now required to be presented at the NCTS at the time of registrations. However, in certain instances Mobile Machinery in conformant with the relevant Machinery Directives is not required to be presented at a NCTS Centre. In such cases a photograph of the particular machinery item along with a photograph of the Serial Number must accompany the relevant documentation.

Presentation of Mobile Machinery at the NCTS is not required for the following:

  1. All mobile machinery over 5 tonne
  2. Mobile Cranes
  3. Bulldozers
  4. Dumpers
  5. Construction Machinery

When making an appointment with the NCTS for registration please confirm if the mobile machinery needs to be inspected. Please ensure you complete the Mobile Machinery Template Formon your company headed paper and bring it with you on the day of the inspection.

Click here for more information on the registering of self-propelled machinery and what documents you need to bring with you to the NCTS centre on the day of the inspection.

Can NCTS accept dating certs for vehicles pre 1981?

Original registration certificate must be provided in all cases. A suitable dating certificate may be entertained as a last resort, but only in cases where the customer has not provided acceptable evidence explaining the absence of the original vehicle registration record e.g. a written statement from the registration authority of the previous country clarifying the position.

 

Do I need to provide registration documents for all motorcycles from 1981 on? 

Yes. In particular, cases where a bike has been re-discovered/re-built in a shed, it is likely to have already been registered in the state. The customer should pursue these records with DTTAS, in the first place, and take the necessary  steps to have the registration re-activated. These are not Revenue cases. If the vehicle has come from another country, the customer must deal with the relative authority in the country of origin, to begin with. In all such cases, an original registration document is the primary requirement.

 

Will the inspector request to see lights, brakes & odometer on all vintage vehicles?

Yes, there is no reason not to expect to observe the normal ancillary devices associated with road going vehicles, even in the case of vehicles which are 30 years or older. Having due regard to Road Traffic Regulations, a speedometer, for example,  is a ‘normal’ component in a motorcycle or car. In cases of doubt, the customer should refer to Vehicle Standards for their written approval that the vehicle is suitable for registration/suitable for road use. Legislation has made provision for the registration of vehicles that are suitably designed and constructed for road use. Vehicles are required to meet the requirements of the Road Traffic Regulations and minimum standards of construction apply. In cases of doubt, customer should refer to the relative agency 

Imported vehicles from another EU Member State can continue to display the roadworthiness certificate from the country of origin within the EU, which will be recognised in Ireland until the expiry date. The owner should apply and pass the NCT for the vehicle before the expiry of their current out of state roadworthiness certificate.

You can no longer transfer the unexpired portion of an EU certificate for a mutual recognition cert however, vehicle owners may use their current EU roadworthiness certificate until the expiry date and then present the vehicle for its NCT.

Registering machinery

Certain mobile machines are not required to be registered. These include mobile machines which are not:

  • a means of transport for either goods or passengers
  • and
  • are not based on a conventional truck chassis.

Examples include:

  • road roller
  • road planer
  • road paver
  • back-hoe loader
  • digging machine
  • large mobile cranes
  • self-propelled mobile access platform (cherry picker – non-vehicle mounted).

Machinery which must be registered

A vehicle described as mobile machinery, but on a conventional truck chassis, is required to be registered. If there is Certificate of Conformity relating to a vehicle, it is subject to EU type-approval. Any vehicle subject to EU type-approval is required to be registered. The normal registration procedure applies.

The National Standards Authority of Ireland (NSAI) should be contacted if a CoC is not available from the original manufacturer.

Concessionary registration of self-propelled mobile machinery

Self-propelled mobile machinery which is not required to be registered may be registered by concession. In general, a registration request for a mobile machine follows the normal registration procedure. However, a CoC will not be available.

If a mobile machine is new, a registration request must include:

  • a Declaration of Conformity under the Machinery Directive
  • and
  • a declaration from the manufacturer or distributor that the machine meets the requirements of the Road Traffic Regulations.

Mobile Machinery must comply with: 

Machinery that comes within the scope of the Non-Road Mobile Machinery Directive must have the relevant DOC relating to the emissions.

If the vehicle has been used, but not registered, the documents outlined above are still required. A year index will be assigned based on the date of first entry into use.

If used and previously registered, the foreign registration document is required.

Presentation of self-propelled mobile machinery

All mobile machinery is required to be brought to the appointment at the NCTS centre, except for the following:

  • mobile machinery over 5 tonnes
  • mobile cranes
  • bulldozers
  • dumpers
  • construction machinery.

Please confirm that a vehicle does not need to physically be presented at the centre when making an appointment.

Photographs of the particular machinery item, including the VIN number, must be supplied.