Dubai and UAE car imports to Ireland: container shipping, duty, VAT and collectors' cars

Q: Is my 25-year-old Japanese car a collectors' piece?

No. The Court of Justice test needs at least 30 years, original condition and a model no longer in production, plus rarity, high value and trade outside the normal car market. At 25 it is an ordinary used car at 10% duty and 23% VAT.

Oct 22

17 min read

A used car bought in Dubai and shipped to Ireland pays 10% EU customs duty and 23% Irish import VAT, both worked out on the price you paid plus the sea freight and insurance to the EU, with the VAT also charged on the duty. There is no EU trade preference for the UAE, and a Japanese-built car sold out of Dubai does not get the EU-Japan 0% rate either. Duty and VAT are paid in full before Revenue releases the car, and a private buyer cannot defer or postpone them. A car at least 30 years old, in original condition, of a model no longer in production and meeting the Court of Justice's collectors' test can go in as a collectors' piece at 0% duty and 13.5% VAT. After customs, the car must be registered within 30 days: VRT is €200 for a car more than 30 years old, otherwise 7% to 41% of Revenue's open market selling price plus a NOx charge (7% to 42% from 1 January 2027 if the Finance (No. 2) Bill 2026 is enacted as published).

How the car gets here

Many Dubai dealers hold right-hand-drive Japanese-market stock and performance cars that are scarce in Europe, and they usually invoice in dirhams. The cars travel by container, often several to a 40-foot box, on a deep-sea service that commonly unloads at a continental hub before a feeder brings the box to Cork or Dublin. The voyage takes weeks, and the arrival month can slip, which changes the exchange rate Revenue applies.

The shipping line, not you, lodges the entry summary declaration (ENS) in the EU's ICS2 system; Revenue's guidance puts the obligation to lodge it on the carrier. Your side is the import declaration in Revenue's Automated Import System (AIS). AIS moved to version 2 on 15 September 2026, and from 16 December 2026 version 1 can no longer be used for import declarations. We file the declaration as part of our vehicle declarations work, pay the taxes from the funds you send and give you the release.

Need this done? Our customs team files a separate Irish import declaration for each car in a Dubai container, builds the heading 9705 collectors' case where a car genuinely qualifies, and pays the duty and VAT so you have the declaration the NCTS asks for. See Dubai and UAE car imports, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

What an ordinary used car pays

Charge	Rate	Base	When
Customs duty	10%	Customs value: price plus freight and insurance to the place of introduction into the EU	Before release
Import VAT	23%	Customs value plus duty, plus transport from the EU port to its destination in Ireland if known	Before release
Line and terminal charges	Set by the line and port	Not a tax	Before the delivery order
VRT plus NOx charge	€200 if more than 30 years old; otherwise 7% to 41% of OMSP (7% to 42% from 1 January 2027 if the Finance (No. 2) Bill 2026 is enacted) plus NOx	Revenue's open market selling price	Register within 30 days of arrival

Duty. TARIC shows 10% third-country duty on a used petrol car over 3,000 cc (CN 8703 24 90) and no preferential rate for goods from the UAE. Other passenger-car lines in heading 8703 generally carry 10% too; we confirm the exact code and the live measure when we file.

No Japan preference through Dubai. Japanese-built cars imported under the EU-Japan agreement now pay 0%, but the agreement's non-alteration rule only allows a stop in a third country, such as storage, while the goods stay under customs supervision there. A car registered, driven or sold on the open market in the UAE fails that rule. The claim also needs proof of Japanese origin, normally a statement on origin from the exporter in Japan, which a Dubai dealer cannot give.

Customs value. This is the price actually paid plus transport, insurance, loading and handling to the place of introduction into the EU. Revenue's valuation manual says that where a box is landed in another EU country first, that place is the port of unloading or certified transhipment there. So for a box transhipped at a continental hub, the freight to the hub goes into the customs value and the leg from the hub to Ireland goes into the VAT base instead. That split only works if the freight invoice shows it: a single through charge with no split goes into the customs value in full. Loading charges and demurrage at the Dubai end count; unloading at the EU port does not, if shown separately.

Exchange rate. Revenue sets a customs rate for each month from the Central Bank rates on the second-last Wednesday of the previous month, and that rate applies even where you paid at a different rate. For October 2026 it is AED 4.1843 to €1. The rate that counts is the one in force when the declaration is accepted, so a late arrival can change the euro figure.

Worked example (October 2026 rate)

Invoice AED 150,000 ÷ 4.1843 = about €35,850.
Add this car's share of the sea freight to the hub port, say €1,150: customs value about €37,000.
Duty 10% = €3,700.
VAT 23% on €37,000 + €3,700 = about €9,360, plus 23% on any known onward transport to Ireland.
Import taxes before VRT: about €13,060.

As a collectors' piece the same car pays no duty and 13.5% VAT on €37,000, about €4,995. On this one car the heading is worth about €8,000, which is why the classification has to be settled before the car sails.

Moving home from the UAE?

If you are moving your normal residence to Ireland and bringing your own car, transfer of residence relief may apply instead. For the VRT relief, Revenue needs the car to have been in your possession and use for at least six months before the move (time in Ireland does not count) and to arrive within 12 months of it. The VRT becomes payable in full if you sell the car within 12 months of registration. For a move from outside the EU, the customs duty and VAT relief is claimed separately with customs where the car enters the State. See our transfer of residence service.

Collectors' cars: the heading 9705 test

Heading 9705 covers collections and collectors' pieces of historical interest. The Court of Justice set the test for cars in Clees (Case C-259/97, judgment of 3 December 1998). A motor vehicle is presumed to be of historical or ethnographic interest if it is:

in its original state, without substantial changes to the chassis, steering or braking system, engine and so on;
at least 30 years old; and
of a model or type no longer in production.

Customs can rebut the presumption by showing that the car does not evidence a significant step in the evolution of human achievements or illustrate a period of that evolution. The car must also be a collectors' piece: relatively rare, not normally used for its original purpose, the subject of special transactions outside the normal trade in similar utility articles, and of high value. The EU's explanatory notes to Chapter 97 now presume those four characteristics for a car that meets the three criteria. They allow repair and restoration that keeps the car historically correct, but exclude modernised or modified cars.

Duty 0%. TARIC shows no third-country duty on heading 9705. The subdivision for property relating to history that is not more than 200 years old is 9705 10 00 45. The heading also carries the EU's cultural-goods import ban under Regulation (EU) 2019/880, which covers goods removed from their country of origin in breach of its laws. The importer-statement requirement for historical items only starts at more than 200 years old, so it does not reach a car.
VAT 13.5%. Section 48 of the VAT Consolidation Act 2010 charges the importation of Schedule 5 goods, which include collectors' pieces of historical interest, at the 13.5% rate. Revenue's import VAT manual confirms it. With no duty, the VAT base is the customs value plus any known onward transport to Ireland.

What does not work:

Old is not enough. A 1990s car that has been lowered, tuned or re-engined is not in its original state, and a model still in production fails the third limb.
The museum relief. Revenue's duty and VAT relief for collectors' pieces of an educational, scientific or cultural character is for museums, galleries and other institutions approved by Revenue. A private buyer cannot use it.
Two 30-year tests on different days. Customs classifies the car as it stands when the declaration is accepted. VRT category C needs the car to be more than 30 years old on the day of registration. A car built in late 1996 can pass one test and miss the other by weeks.

Evidence to prepare before the car ships: a dated originality statement from the dealer or a marque specialist; photographs of the engine bay, chassis plate, interior and underside; proof of build date; provenance; and an invoice describing the car as a collectors' piece. Be ready for Revenue to route the declaration orange (documentary check) or red (physical examination); routing is Revenue's risk decision, not ours. For a high-value car, consider a Binding Tariff Information (BTI) decision before you pay the dealer. You apply on the EU Trader Portal, which needs an EORI number, a ROS digital certificate and customs and excise registration. EU law gives the customs authority up to 120 days from accepting the application to decide, and a BTI is normally valid for three years.

One container, several cars

We declare each car separately, even when the dealer's invoice lists them together. VRT, the NCTS, any Revenue query and the terminal's release status all work per car.

Prepaid freight has to be split. Revenue's valuation manual prescribes no method for dividing one freight charge across several cars in a box. We split by invoice value, show the working and keep it on file.

Car	Invoice share	Freight share (say €4,600 for the box)	Customs value
A	€36,000	€1,656	€37,656
B	€30,000	€1,380	€31,380
C	€20,000	€920	€20,920
D	€14,000	€644	€14,644

For each car, Revenue can ask for the invoice, proof of payment, bill of lading, export or de-registration certificate and photographs. Confirm which export or registration document the car travels with: Revenue says registration can be refused if the foreign registration document is not presented at the NCTS.

The exporter-address trap

AIS V2 business rule BR3006 requires either the exporter's EORI number or its full name and address ("EORI or Address fields must be provided"), and an address must include the street and city. The UAE is on the EU's list of countries without postcodes (code list CL505), so under AIS condition C0505 the postcode is optional for a UAE address. Get the dealer's full name and street address in writing before we file.

On your side, tell us whether you are buying privately or through a business, because it changes the importer details and how the VAT is handled. A business importer needs an EORI number, and Revenue says the Eircode is mandatory in all EORI registrations, new and existing, to avoid declarations being rejected.

The bill of lading decides who the line will talk to

Nothing in customs law covers this part. It is the line's own practice, and the charges vary by line and terminal. These points hold across the lines we deal with.

Consignee and notify party. The line releases to, and invoices, the consignee. If your broker is consignee, the line will usually bill the broker for local charges and storage before release. Decide before the ship sails, usually the buyer as consignee and the broker as notify party, and check the draft bill: booking codes at origin can carry someone else's name.
Register with the line before arrival, with its account form and, where a broker acts, an authority letter; otherwise no arrival notice goes out. Have the original bill of lading surrendered or telex-released: copies are refused, and storage runs while an original is in the post.
Free time. Storage starts after a few free days, and demurrage or detention runs until the empty box is back. The terminal's customs status can lag Revenue's release until the line updates it for every car, so check each car shows as cleared before booking collection.

If you would rather not deal with the line yourself, the shipping and onward haulage can be arranged through our logistics partners: see freight forwarding.

Paying before release

On a cash basis, Revenue's rule is that credit must be on the trader account number (TAN) before the declaration is submitted. Revenue's guidance on second-hand vehicles says private individuals pay the duty and VAT at the time of importation, and deferred payment and postponed accounting do not apply to them. Postponed accounting is only for traders registered for VAT and customs, and a private buyer cannot reclaim the VAT. In practice you send us the funds and we lodge them on our TAN before we submit. Revenue then routes the declaration green (no check), orange (documents) or red (physical examination), and releases it once any check is cleared.

After customs: VRT and registration

Book an NCTS appointment within seven days of the car arriving in the State and register it within 30 days; late registration costs additional VRT. Bring proof that the duty and VAT were paid (the customs declaration) and the foreign registration documents. Fix the registration plates within three days of registration.

More than 30 years old at registration: category C, €200 flat. Where original papers are missing, a declaration of the vehicle's particulars from an enthusiasts' organisation or club may suffice, though Revenue can ask for more. "ZV" vintage plates cost nothing extra.
Up to 30 years old: category A, 7% to 41% of Revenue's open market selling price by CO2 band, plus a NOx charge. If the Finance (No. 2) Bill 2026 is enacted as published, bands 3 to 20 (above 80 g/km) rise by one percentage point from 1 January 2027, so the rates would run from 7% to 42%. The Bill was published on 19 October 2026 and was still before the Dáil, not yet law, on 22 October 2026. Without acceptable CO2 evidence the system assigns 999 g/km and the top rate. Without NOx evidence the maximum NOx charge applies: €4,850 for diesel and €600 for all other fuel types.

What we have seen on Dubai shipments

Several cars, one invoice, one container. A recent customer bought several Japanese-market performance cars from one Dubai dealer on a single dirham invoice, shipped together through a continental hub. We filed one declaration per car, converted the prices at Revenue's monthly rate and split the prepaid freight by value. Only the cars with a genuine claim to historical interest were prepared under heading 9705, with originality statements and photographs; the rest were declared as ordinary used cars. The VAT then had to be on the TAN in cash before any car could be released.

The wrong name on the bill of lading. On another Dubai shipment, the bill showed the broker as consignee and the buyer only as notify party, and a booking code at origin had put an unrelated name in the notify field. The line treated the consignee as its customer: it released to and invoiced the consignee for local charges and demurrage, and wanted its account form before discussing the delivery order. Every day of that was free time running out. Put the right party on the bill deliberately, register with the line before the ship docks, and budget for the free-time limits.

"It is only for show." We are often asked whether a vintage tractor kept for display, or an old digger bought for restoration, can be cleared as a collectors' piece. Age and display use alone do not decide it. The heading turns on the Clees criteria and the evidence, and Revenue's collectors'-piece relief is for museums and approved institutions only.

What to send us, and what to do

Before you pay the dealer: send the draft invoice, build date, photographs and a note of any modifications, and we say which heading fits.
Get the dealer's full name and street address, and confirm which export or registration document the car travels with.
Settle the bill of lading: who is consignee, who is notify party. Ask for the draft before sailing.
Send the pack: final invoice, proof of payment, bill of lading, export document, freight invoice, photographs, and originality evidence for any 9705 claim.
Fund the taxes: the duty and VAT at the month's rate must be on the TAN before we submit.
On arrival: we lodge, answer any check and send you the release and declaration number for each car.
Within 7 days of arrival book the NCTS; within 30 days register; fix the plates within three days of registration.

Frequently asked questions

The shipping line wants my customs agent's details. What do I give them? Your broker's company name, EORI number and email, as notify party or clearing agent. Also tell the line who the consignee is, because that is who it invoices and releases to.

Can the shipping line bill my broker and let me pay them back? Only if the broker is named on the bill of lading, usually as consignee, and has an account with the line. Otherwise the line deals with the consignee and will not take payment from anyone else.

Why is the customs value higher than the price I paid? Revenue adds the freight and insurance to the EU and converts dirhams at its own monthly customs rate, not your bank's. Duty is 10% of that figure. VAT is 23% of that figure plus the duty and any known onward transport to Ireland.

Is my 25-year-old Japanese car a collectors' piece? No. The Clees test needs at least 30 years, original condition and a model no longer in production, plus rarity, high value and trade outside the normal car market. At 25 it is an ordinary used car at 10% duty and 23% VAT.

Does a Japanese-built car bought in Dubai get the EU-Japan 0% duty? No. The agreement only allows a stop in a third country while the car stays under customs supervision there, and the claim needs proof of Japanese origin, normally a statement on origin from the exporter in Japan. A car registered or sold on the open market in Dubai pays the 10% third-country rate.

I am moving home from Dubai with my own car. Do I pay all this? Possibly not. Transfer of residence relief can cover a car you bring with you when you move your normal residence to Ireland. For the VRT relief, Revenue needs the car in your possession and use for at least six months before the move. The customs duty and VAT relief is claimed separately with customs and has its own conditions.

Get it cleared

Send our customs team the dealer's invoice, the draft bill of lading and photographs, and we will tell you which heading fits, what to lodge for the taxes and what the NCTS will need. We file one declaration per car and send you each release. WhatsApp or call 086 846 1240, or email service@cldeclarations.com; we reply the same working day.

Related guides

Sources

European Commission, TARIC measures for 8703 24 90 00 (used petrol cars over 3,000 cc), origin AE: 10.00% third-country duty, erga omnes measures only, reference date 22-10-2026: https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=AE&Taric=8703249000&LangDescr=en (fetched 22 October 2026)
European Commission, TARIC measures for 8703 24 90 00, origin JP: tariff preference 0% from 01-02-2026 (EU-Japan EPA), reference date 22-10-2026: https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=JP&Taric=8703249000&LangDescr=en (fetched 22 October 2026)
European Commission, TARIC nomenclature and measures for 9705 10 00 45 (property relating to history, not more than 200 years old), origin AE: 0% third-country duty; import control on cultural goods, Regulation (EU) 2019/880 (footnote CD962): https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=AE&Taric=9705100045&LangDescr=en and https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en&Taric=9705100045&Expand=true&SimDate=20261022 (fetched 22 October 2026)
Regulation (EU) 2019/880 on the introduction and the import of cultural goods, Article 3(1), Article 16 and Annex Part C (historical items more than 200 years old), OJ L 151, 7.6.2019: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32019R0880 (fetched 22 October 2026)
Court of Justice, Case C-259/97 Clees v Hauptzollamt Wuppertal, judgment of 3 December 1998 (heading 9705 test for motor vehicles): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:61997CJ0259 (fetched 22 October 2026)
Revenue, Relief from Customs Duty and VAT: collectors' pieces and works of art (museums, galleries and approved institutions only), published 3 February 2026: https://www.revenue.ie/en/customs/businesses/relief-duty-vat/collectors-art/index.aspx (fetched 22 October 2026)
Revenue, Binding Tariff Information: how to apply (EU Trader Portal, ROS digital certificate, EORI, C&E registration), published 24 March 2026: https://www.revenue.ie/en/customs/businesses/importing-exporting/bti/how-to-apply.aspx (fetched 22 October 2026)
Revenue, Using a BTI (normally valid for three years; reference quoted on declarations), published 24 March 2026: https://www.revenue.ie/en/customs/businesses/importing-exporting/bti/using-bti.aspx (fetched 22 October 2026)
Regulation (EU) No 952/2013, Union Customs Code, consolidated text, Article 22(3) (decision within 120 days of acceptance of the application) and Article 33(3) (BTI valid for three years): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013R0952-20221212 (fetched 22 October 2026)
Revenue, Customs valuation (invoice price plus transport and insurance), published 28 April 2026: https://www.revenue.ie/en/customs/businesses/importing-exporting/customs-valuation/index.aspx (fetched 22 October 2026)
Revenue, Customs Manual on Valuation (s.9.1 transport and split charges; s.9.5 loading and foreign demurrage; s.10.1.1 and s.10.2 place of introduction by sea; s.13 and s.13.1 exchange rates), last reviewed October 2025: https://www.revenue.ie/en/tax-professionals/tdm/customs/valuation/valuation.pdf (fetched 22 October 2026)
Revenue, customs exchange rates, October 2026 CSV (AED 4.1843, valid 1 to 31 October 2026): https://www.revenue.ie/en/customs/businesses/importing-exporting/exchange-rates/2026/october.csv and https://www.revenue.ie/en/customs/businesses/importing-exporting/exchange-rates/index.aspx (fetched 22 October 2026)
Revenue, When is VAT payable on importation (VAT value: customs value plus duty, transport to the place of final destination if known; Schedule 5 exceptions), published 2 October 2026: https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/imports/when-is-vat-payable-on-importation.aspx (fetched 22 October 2026)
Revenue, Customs Manual on Import VAT (Schedule 5 works of art, collectors' items and antiques chargeable at the reduced rate; postponed accounting), last updated May 2026: https://www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/customs-manual-on-import-vat.pdf (fetched 22 October 2026)
Value-Added Tax Consolidation Act 2010 (revised), section 46(1)(c) (13.5%), section 48(1)(a) (importation of Schedule 5 goods) and Schedule 5 paragraph 2(b) (collectors' pieces of historical interest): https://revisedacts.lawreform.ie/eli/2010/act/31/section/46/revised/en/html, https://revisedacts.lawreform.ie/eli/2010/act/31/section/48/revised/en/html and https://revisedacts.lawreform.ie/eli/2010/act/31/schedule/5/revised/en/html (fetched 22 October 2026)
Revenue, Reduced rate of VAT (importation of certain works of art and antiques), published 1 July 2026: https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/reduced-rate-vat.aspx (fetched 22 October 2026)
Revenue, Tax and Duty Manual: Movement of second-hand motor vehicles from GB and NI (s.7.2: private individuals pay at importation; no deferred payment or postponed accounting), May 2026: https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/movement-of-second-motor-vehicles-from-gb-and-ni/movement-of-second-hand-motor-vehicles-from-gb-ni.pdf (fetched 22 October 2026)
Revenue, Postponed accounting (traders registered for VAT and Customs and Excise), published 17 February 2026: https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/imports/postponed-accounting.aspx (fetched 22 October 2026)
Revenue, Tax and Duty Manual: Import payment methods (s.2.1 cash basis, credit on the TAN before submission), last updated March 2026: https://www.revenue.ie/en/tax-professionals/tdm/customs/aep/import-payment-methods.pdf (fetched 22 October 2026)
Revenue, AIS payment methods (credit on the account before you submit; deferred payment needs a bank guarantee), published 11 August 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/payment-methods/index.aspx (fetched 22 October 2026)
Revenue, Customs Import Procedures Manual (green, orange and red routings set by risk profiles), last updated May 2026: https://www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/customs-import-procedures-manual.pdf (fetched 22 October 2026)
Revenue, AIS V2 (Annex B and CCI): go-live 15 September 2026; AIS V1 no longer usable for import declarations from 16 December 2026, published 16 June 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/annex-b-cci/index.aspx (fetched 22 October 2026)
Revenue, AIS V2 (including CCI) Business Rules and Conditions, version 3.08 (BR3006 exporter EORI or name and address; condition C0505: postcode optional if the country is in CL505, otherwise required): https://www.revenue.ie/en/online-services/support/software-developers/documents/ais/cci/business-rules-conditions.pdf (fetched 22 October 2026)
Revenue, EORI system (Eircode mandatory in all EORI registrations, to avoid declarations being rejected), published 14 September 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/eori-system.aspx (fetched 22 October 2026)
Revenue, Import Control System 2 Release 3 presentation (the obligation to lodge the ENS lies with the carrier): https://www.revenue.ie/en/customs/documents/ics2-release-3.pdf (fetched 22 October 2026)
European Commission, Access2Markets: EU-Japan Economic Partnership Agreement (non-alteration rule; statement on origin; importer's knowledge): https://trade.ec.europa.eu/access-to-markets/en/content/eu-japan-economic-partnership-agreement (fetched 22 October 2026)
Revenue, VRT: applying the tax (category A bands 7% to 41%; category C €200, including vehicles more than 30 years old at registration), published 21 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/applying-tax.aspx (fetched 22 October 2026)
Revenue, Calculating the NOx charge (maximum €4,850 diesel, €600 all others, applied where NOx evidence is not provided), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/calculating-nox-charge.aspx (fetched 22 October 2026)
Revenue, VRT Manual Part 1 (NCTS within 7 days, register within 30 days, plates within three days of registration), last reviewed September 2026, and Part 1A (CO2 999 default and highest rate; NOx maximum), last reviewed August 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01.pdf and https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf (fetched 22 October 2026)
Revenue, ZZ registrations, vintage vehicles and ZV plates (more than 30 years old; club declaration; no additional cost for ZV plates), published 10 July 2026: https://www.revenue.ie/en/vrt/vehicle-registration-tax/zz-registrations-vintage-vehicles-and-zv-plates.aspx (fetched 22 October 2026)
Revenue, VRT and registration (NCTS within seven days, register within 30 days, additional VRT if late, registration refused without the foreign registration document), published 10 July 2026: https://www.revenue.ie/en/vrt/vehicle-registration-tax/vrt-and-registration.aspx (fetched 22 October 2026)
Revenue, VAT and customs duty at registration (NCTS requires proof of payment of customs duty and VAT), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/vat-customs-duty.aspx (fetched 22 October 2026)
Revenue, Transfer of residence (TOR) VRT relief (six months' possession and use; arrival within 12 months; VRT payable if sold within 12 months; non-EU movers apply at the customs office of entry), published 9 July 2026: https://www.revenue.ie/en/vrt/reliefs-and-exemptions/transfer-of-residence.aspx (fetched 22 October 2026)
Department of Finance, Budget 2027 Tax Policy Changes Summary ("Increase Category A VRT Rates by 1%, Bands 3 to 20"; tax measures for introduction in 2027): https://assets.gov.ie/static/documents/3aa2894e/Budget_2027_-_Tax_Policy_Changes_Summary_-_Eng.pdf (fetched 22 October 2026)
Houses of the Oireachtas, Finance (No. 2) Bill 2026 (Bill 98 of 2026, Dáil First Stage 19 October 2026; Second Stage debate and referral to Select Committee listed 20 October 2026; status "Current", no Act number, on 22 October 2026), section 48 (new Category A table, 7% to 42%; section 48(2): comes into operation on 1 January 2027) and Explanatory Memorandum: https://api.oireachtas.ie/v1/legislation?bill_year=2026&bill_no=98, https://www.oireachtas.ie/en/bills/bill/2026/98/, https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/initiated/b9826d.pdf and https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/memo/b9826d-memo.pdf (fetched 22 October 2026)
Tax Appeals Commission, determination 123TACD2023, paragraphs 8 and 10 (reproduces the EU Combined Nomenclature explanatory note to Chapter 97 on collectors' motor vehicles, including the presumption of the four collection characteristics for vehicles meeting the three criteria, and quotes Clees paragraphs 13 to 25): https://www.taxappeals.ie/_fileupload/Determinations/2023/123TACD2023.pdf (fetched 22 October 2026)
Austrian Federal Ministry of Finance, Codelisten AES CSRD2 (EU CS/RD2 code lists, status 1 September 2026), code list CL505 "CountryWithoutZip", which lists AE from 1 January 2015: https://www.bmf.gv.at/dam/jcr:e6e8400c-f990-4959-8467-5f4332646046/Codelisten_AES_CSRD2_01092026.pdf (fetched 22 October 2026)
Revenue, AIS V2 (including CCI) Message Structures, version 3.08 (address: street and number and city required, postcode subject to C0505): https://www.revenue.ie/en/online-services/support/software-developers/documents/ais/ais-cci-message-structures-v2.pdf (fetched 22 October 2026)