Importing a truck from the UK to Ireland involves both customs duty and VAT. Generally, the customs duty rate for commercial vehicles over 3.5 tonne like trucks can be 22%, and VAT is charged at 23%.
Additionally, a Vehicle Registration Tax (VRT) may apply, which is typically around €200 for trucks.
If the truck is manufactured in the UK, it might be exempt from customs duty. However, it’s important to note that being manufactured in the UK is not automatically sufficient; the origin test considers the origin of all the truck’s components.
A customs declaration is required when importing the truck, and this is usually handled by a customs agent or can be done through the Revenue’s import system.
VAT is paid on the customs value of the truck, which includes the purchase price, transport costs, insurance, and any customs duty. VRT is a separate tax that is charged when the truck is registered in Ireland.
There may be exemptions from customs duty in certain circumstances, such as returned goods relief or if the truck is classified as a vintage item.
Customs Duty
A 10% duty on vehicles up to 3.5t and 22% on vehicles over 3.5t may apply, depending on the truck’s origin. If the truck is considered of UK origin, a 0% rate might apply.
VAT
VAT is charged at 23% on the vehicles value.
VRT
VRT is charged when the vehicle is registered in Ireland and in most cases commercial vehicles are charged around €200.