Motorcycles and Scooters registered in the republic of Ireland attract VRT in the price.

 

How to calculate VRT on Motorcycles and Scooters

VRT is calculated at €2.00 per CC of the engine for the first 350CC and €1.00 per CC there after.
NOTE; Vat is not applied to VRT

Example 1

Yamaha Aerox R has a 49.3CC engine, if we apply the rule above the VRT is as follows
The first 350cc is at €2.00 so
49x€2=€98
The VRT payable is €98

 

Example 2

Suzuki GSXR 600 has a 599CC engine, if we apply the rule above the VRT is as follows
The first 350cc is at €2.00 so
350x€2=€700
The cc of the bike is 599cc-350cc=249
249x€1=€249
€700+€249=€949 is the VRT payable on a GRXR600

 

Example 3

Yamaha YZF-R1 has a 998CC engine, if we apply the rule above the VRT is as follows

The first 350cc is at €2.00 so

350x€2=€700

The cc of the bike is 998cc-350cc=648

648x€1=€648

€700+€648=€1348 is the VRT payable on a Yamaha YZF-R1

 

VRT on second hand Motorbikes and Scooters

  • more than 3 months old but less than a year you get 10% discount (and may have to pay VAT)
  • less than 2 years, 20%
  • less than 3 years, 40%
  • less than 4 years, 50%
  • less than 5 years, 60%
  • less than 7 years, 70%
  • older than 10 and less than 30 years, 90%
  • over 30 years old has no charge

VAT on importing Second hand bikes

The important thing to remember if you are planning to import a Scooter or Motorcycle with under 6,000 Kilometers and or is under 3 months old you will be liable to pay VAT in full and that currently 23%. If the Motorbike or Scooter is 7 months old with 5,000km you’ll end up paying VAT and VRT.

 

Revenue say

What is the correct VRT registration process?

A vehicle imported into the State, must be presented for registration at an NCTS Centre. The appointment to register at the NCTS Centre must be made within 7 days of entry into the State, and the vehicle must be registered within 30 days of entry into the State. All of the required documentation must be presented at the time of the appointment in order to register the vehicle successfully. VRT will ordinarily be charged at the time of registration, although there are reliefs and exemptions from VRT available.

From 12 September 2016 a Certificate of Conformity (CoC) must be on the Revenue system before a new vehicle can be registered. What you are purchasing a new vehicle abroad you MUST get the CoC, either in paper or electronic form, from the seller. It is advisable that you check in advance that the seller has a CoC and the other mandatory documentation available. You will not be able to register your vehicle if you do not have the CoC or the other mandatory documentation.

 

http://www.revenue.ie/en/tax/vrt/faqs-vrt.html#question2

 

VAT Liability

When is VAT due on a vehicle?

VAT is due on a new vehicle brought into the State, (or in VAT terms, a new means of transport) which meets either one of the two criteria following:

  • It is supplied six months or less after the date of its first entry into service.

  • It has travelled 6,000 kilometres or less at the time of registration.

If the vehicle meets either of these criteria the vehicle is treated as a new means of transport for VAT purposes and VAT is chargeable at registration.

Retail Inc Vat & VRT

Motorcycles and Scooters registered in the republic of Ireland attract VRT in the price.

How to calculate VRT on Motorcycles and Scooters

VRT is calculated at €2.00 per CC of the engine for the first 350CC and €1.00 per CC there after.

NOTE; Vat is not applied to VRT

Example 1

Yamaha Aerox R has a 49.3CC engine, if we apply the rule above the VRT is as follows

The first 350cc is at €2.00 so

49x€2=€98

The VRT payable is €98

Example 2

Suzuki GSXR 600 has a 599CC engine, if we apply the rule above the VRT is as follows

The first 350cc is at €2.00 so

350x€2=€700

The cc of the bike is 599cc-350cc=249

249x€1=€249

€700+€249=€949 is the VRT payable on a GRXR600

Example 3

Yamaha YZF-R1 has a 998CC engine, if we apply the rule above the VRT is as follows

The first 350cc is at €2.00 so

350x€2=€700

The cc of the bike is 998cc-350cc=648

648x€1=€648

€700+€648=€1348 is the VRT payable on a Yamaha YZF-R1

VRT on second hand Motorbikes and Scooters

  • more than 3 months old but less than a year you get 10% discount (and may have to pay VAT)

  • less than 2 years, 20%

  • less than 3 years, 40%

  • less than 4 years, 50%

  • less than 5 years, 60%

  • less than 7 years, 70%

  • older than 10 and less than 30 years, 90%

  • over 30 years old has no charge

VAT on importing Second hand bikes

The important thing to remember if you are planning to import a Scooter or Motorcycle with under 6,000 Kilometers and or is under 3 months old you will be liable to pay VAT in full and that currently 23%. If the Motorbike or Scooter is 7 months old with 5,000km you’ll end up paying VAT and VRT.

Revenue say

VRT Registration Process

What is the correct registration process?

A vehicle imported into the State, must be presented for registration at an NCTS Centre. The appointment to register at the NCTS Centre must be made within 7 days of entry into the State, and the vehicle must be registered within 30 days of entry into the State. All of the required documentation must be presented at the time of the appointment in order to register the vehicle successfully. VRT will ordinarily be charged at the time of registration, although there are reliefs and exemptions from VRT available.

From 12 September 2016 a Certificate of Conformity (CoC) must be on the Revenue system before a new vehicle can be registered. What you are purchasing a new vehicle abroad you MUST get the CoC, either in paper or electronic form, from the seller. It is advisable that you check in advance that the seller has a CoC and the other mandatory documentation available. You will not be able to register your vehicle if you do not have the CoC or the other mandatory documentation.

http://www.revenue.ie/en/tax/vrt/faqs-vrt.html#question2

VAT Liability

When is VAT due on a vehicle?

VAT is due on a new vehicle brought into the State, (or in VAT terms, a new means of transport) which meets either one of the two criteria following:

  • It is supplied six months or less after the date of its first entry into service.

  • It has travelled 6,000 kilometres or less at the time of registration.

If the vehicle meets either of these criteria the vehicle is treated as a new means of transport for VAT purposes and VAT is chargeable at registration.

59 thoughts on “Importing a motorcycle to Ireland

  1. Fernando says:

    Hi, thanks for your great article! It did clear many of my questions 🙂

    I’ve recently moved to Ireland from outside UK/EU, and in my home country, I have a harley motorcycle I have for years. I’m very sentimental about my motorcycle and would be painful to just sell it and buy another one in Ireland.
    I’d really like to import it to Ireland, but all those taxes, forms, car tests, and so on… they sound very complicated. Do you happen to know which professional helps with personal imports?

    Thanks in advance 🙂

    1. Gary Cooney says:

      Hi

      Motorcycle, motorbike scooters and certain all terrain vehicles VRT is charged based on engine size. The rate is €2 per cc up to 350 cc and €1 per cc above 350.
      The revenue allow 10% off for each year. If you are moving to the country and own the bike for over 6 months you should be able to import it for free.
      If not follow this…
      If you folow this link you can calculate the cost of importing it
      https://www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s2
      You can book the VRT your Bike on this link, https://www.ncts.ie/1195

    2. John McCarthy says:

      It is not too painfull If it is old payments are not very high go to vrt calculator and you can make out not sure about outside EU but I would say if you are moving here it may not cost anything/or very little. But you will not be able to sell it for a year.
      John

  2. Bucks says:

    I want to import a motorbike from Italy. What documents do I need to have from the seller that are required by the VRT people here.

  3. Desmond. Wisley says:

    I want to import a new 50cc scooter from Thailand, can it be done

    1. Andrew Stones says:

      Actually very easy to import a motorcycle from Thailand, certainly not easy the other way round! To be honest I spent 16 years living in Thailand and I can’t remember ever seeing new 50cc bikes in Thailand, the smallest I ever saw was 100cc but anyway the import process is the same.

      You will need proof of previous registration in Thailand (green book) or the paperwork that the Thai shop would use to get the green book, however after years and years of dealing with Thai motorcycle and car showrooms in Thailand I an tell you that 99% of them cannot get the proper papers for 30-90 days after you buy the bike, this is why there is a delay in Thailand in getting the green book.. and the reason is because the dealers have the bikes on credit from manufacturer and even though you paid the dealer, the dealer cannot get the registration paperwork until they have paid for the bike themselves and they are usually on 60 or 90 day credit, if you have not yet bought the bike you are unlikely to be able to get the papers quickly.

      In Ireland you will need to do a proper import document, any agent will do that for about 100 euros, then you pay some duty and VAT to customs, get a receipt and take that to the registration centre in Ireland.. Its quite easy, but I would be very very surprised if it worked out cheaper than buying a 50cc in Ireland.

  4. Raj Pushpangadan says:

    Hi
    I am planning to import a bike from UK, coz its cheaper and better bikes on market there.

    Do we have to pay VAT/customs duty because of the brexit rule? Any help much appreciated

    Raj

  5. Jesus Climent says:

    I live in the USA where I have been the owner of a second hand Yamaha XSR900 2016 for 3 years already. My family is moving to Ireland and I have a couple of questions about bringing it with me:

    * Do I have to pay import taxes? What about VAT?
    * Where can I make sure the motorcycle is road ready? Meaning, it follows all the Irish regulations for a motorcycle (NOx, exhaust noise, …)

    Thanks!

    1. Gary Cooney says:

      Hi,Have you a COC for it?, You won’t have to pay taxes on it if it was your for at least 6 months before entering Ireland. Our Vehicle registration tax is paid on cc, You should be exempt.

    2. Shine says:

      Hi Climent,

      Would you please tell me what were the procedures or costs for bringing your bike from USA to Ireland ?

      We have one to bring from UAE to Ireland.

      Thanks
      Shine

  6. Terence says:

    Hi what about an electric motorcycle from the usa .
    Regards Terence

    1. Gary Cooney says:

      Series production electric motorcycles are exempt from VRT until 31 December 2021.

  7. Mark says:

    I am looking to buy a motorbike from North Ireland it’s 2014 model with 3,000 miles on the clock,can you please tell me would I have to pay VAT.Thanks

    1. Gary Cooney says:

      Hi you will VRT and VAT, The bike would need to have 6,000 km or more on the clock not to attract vat.

    2. Abith David says:

      How Didi you managed it, because I have the same situation. If you have idea please share with me. Thanks

      1. eugenepfarrell says:

        Hi, it’s crazy that 6,000 is required on a bike the same as a car when one considers that most bikes only clock-up a fraction of car miles per year….has anyone found any wiggle room with the VAT. I just bought a 2nd hand bike which has less than 6,000km……if’s there’s no wiggle room, I’m gonna have to take the long way home before a cross the border into the state ;-(

        1. Gary Cooney says:

          Hi
          No way around the VAT.

  8. Andrii says:

    Hi
    I’m looking for approval and registration option for my custom built electric tricycle in Ireland but there are no national scheme for custom bikes/trikes approval:
    https://www.rsa.ie/RSA/Your-Vehicle/Vehicle-Standards/Vehicle-Type-Approval-/Obtaining-type-approval-/
    Use to send plenty of letters to the minister for transport and other authorities but no result.
    Could someone advise me how to register in here or may be in Northern Ireland and after bring it back as imported trike?

    1. Gary Cooney says:

      It might be easier to get the trike approved in Northern Ireland, Book it in for an SVA, or find a dealer in the North that can do it for you.
      Here is the link
      https://www.nidirect.gov.uk/articles/motorcycle-single-vehicle-approval-msva-scheme

  9. Mark kavanagh says:

    Hi I just bought a scooter off a polish lad in Dublin with polish plates.what do I have to do to get registered in my name with Irish plates.i have log book in polish

  10. Andy Sparks says:

    Hi, I’m looking to bring a bike from UK to Ireland (Republic). It’s 2012 with 27000 miles. What will I need to pay? I understand the VRT, but I’m getting conflicting information about VAT and customs duty.
    Thanks

  11. ED says:

    Hey, I’ve just bought a lot superduke damaged , recorded as an insurance right off….
    How does this effect import to Ireland?
    Thanks…

    1. Gary Cooney says:

      If you want it on the road you need to get it certified as roadworthy, Michael Sweeney engineers can do this for you, Google them, The VRT won’t change or be any less.

  12. John mohan says:

    Hi could anyone tell me about the new rules on taking a bike into Ireland from the UK,are you charged vat along with the duty,looking at a Suzuki gsx1250 2012 what would the total cost to duty pay
    Thanks john

  13. Cristina says:

    I want to buy a motorbike in my home country which is spain and travel to Ireland (where I live) on it. Is the same process?

  14. Thomas says:

    Hi Guys,
    I have to buy a brand new motor bike 650cc from Germany. How the VRT and VAT work in Ireland?

  15. Kevin barry says:

    I plan on importing a 2013 motorcycle with 25k miles from the UK will this be subject to VAT if so what is this vat calculated on

  16. Jerry says:

    I bought a 2010 F4 motorbike in Germany from a private seller. The bike has 1,700km on it. I went to the VRT office and they said I need to pay VAT including VRT. How is Ireland allowed to charge me VAT for a bike that was bought in Italy in 2010 which had the VAT paid already. The motorbike (goods) are already in the EU for free circulation but as it’s under 6,000km (stupid rule and shouldn’t apply to motorbikes IMO) I have to pay Irish VAT? So now VAT is being paid twice on an EU motorbike. This to me sounds illegal or at least it should be reasonably possible to reclaim the paid VAT at time of purchase in 2010. (Ya, best of luck trying to get money from the Italian government). Can someone please chime in with their thoughts? Time to route out these cowboys in Irish government!

  17. Shine says:

    Hi Riders,

    I am new to Ireland. My husband wants to bring his Harley 2019 , 1200cc ( 15000 KMs) from UAE to Ireland, as he comes here in a month . Will he be able to register it in Ireland with International license, at first? What will be the insurance amount like?
    What are the charges other than VRT and shipment? Customs??? Appreciate your valuable advice . Where should I go to find out about the actual cost of the whole procedure.

    Thanks
    Shine

      1. Shine says:

        Thank you Mr. Garry for the info. That was really helpful.

  18. John Creegan says:

    I wish to import a 60 year old motorcycle from England. I know VRT is zero but are there other charges?

    1. Gary Cooney says:

      Hi John, You’ll more than likely have to pay 23% vat on your invoice price.
      Gary

  19. Brian Mc Loughlin says:

    I want to import a motorbike from Italy. What documents do I need to have from the seller that are required by the VRT people here.

    1. Sir,
      Iam Neethumol Ealias, nurse, working in Duplin. I like to bring one 125 cc Activa scooter from India to Duplin shortly. The scooter will be a new one. Kindly advise me the required papers and proceedures.
      Thanking you.
      Neethumol Ealias

      1. Gary Cooney says:

        An appointment for a pre-registration examination of the vehicle must be made with the NCTS within 7 days of the vehicle entering the State. Registration must be completed within 30 days of the vehicle entering the State.
        Customs Duty and VAT will be payable.
        A Certificate of Conformity is required for previously unregistered vehicles. Check you can get this first.

      2. Gary Cooney says:

        Hi I’d suggest you buy the scooter from a dealer in Dublin, Buy the time you have it imported the cost will be higher.
        I can sell you a new 125cc scooter for €2500 delivered to Dublin.
        Thanks
        Gary

    2. Gary Cooney says:

      You need a receipt for the purchase and a Tax book.

  20. Ashutosh says:

    I wish to import my 200 cc bike from India to Ireland. The bike is almost 4 years old now. What all charges do I need to pay and how can the transportation of the bike be done?

    1. Gary Cooney says:

      You will pay Duty, VAT and VRT. Duty will be 8% of the price of the bike and the shipping, VAT at 23% will be charged on the final price. VRT is be €400.
      If you don’t have a COC, Certificate of Conformity revenue won’t register it.

    2. Gary Cooney says:

      Hi
      I suggest you look for a transport company, Get the bike crated up and find a company thet offer LCL, Part loads. You will need a COC. The bike will attract Duty at 6% on the purchase price and transport, plus your agency fees and Vat at 23%.
      Gary

  21. Brendan says:

    Hi

    Great site really useful, thanks for all your help

    I am looking to buy a 30 year plus 750cc motorbike from Holland, from your site it looks like I will not have to pay vrt or vat on it, is that right

    Thanks

    1. Gary Cooney says:

      Hi Brendan, You would need to have more than 6,000km on the clock or you could get caught for VAT, It should be free of VRT.

    2. Gary Cooney says:

      Hi
      I think you’re right, Holland is in the EU so as long as the bike was registered there then you won’t have vat to pay, on a 30 year old bike the VRT is 0, You will need a receipt for the purchase.
      Gary

  22. Declan Murphy says:

    Ok quick one.
    I have an 1987 600cc motorbike with 6400 mile on it any idea on cost to bring into Ireland from Northern Irelan??
    Decky

    1. Gary Cooney says:

      Hi Declan
      If the bike has been registered in the North for more than 6 months you only need to pay VRT which should be €0
      Gary

  23. Tony says:

    Hi.. is there a point of contact for where a bike will land when delivered from Japan into Dublin port??

    1. Gary Cooney says:

      Hi Tony,
      I’d suggest your shipping agent would be the one to ask.
      Gary

  24. Kris says:

    Hello. I booked vrt. What does it mean? Where can l get it? Thank you. For used vehicles, you must provide documentation approved by the Revenue commissioners confirming the CO2 emissions. (only applicable to category A vehicles)

    1. Gary Cooney says:

      Hi
      You can book a VRT appointment here https://www.ncts.ie/vrt-home/
      You will need a C02 emissions currently don’t apply to motorcycles.

      Gary

  25. James says:

    Hi, looking to bring in a 2008 49cc scooter with 7500klm from Japan.
    Am I right in thinking this is vat exempt? Will I need a coc?
    Revenue vrt calc says vrt will be €9.

    1. Gary Cooney says:

      Hi James
      You will need a COC, I’d think this would attract duty and vat. Duty from Japan is 2.7% for a bike up to 50cc and the Taric code is 8711100000
      Gary

  26. Al says:

    Hi, i am looking into importing a 4 year old motorbike from the UK, the bike currently has 18000 miles on it, so could you please clarify if I would need to pay vat please.

    As the bike is over 1 year old, and has over 6000 miles on the clock I have read that the VAT will be zero, however there is some conflicting information out there.

    Any help would be greatly appriciated.

    Regards,
    Al

    1. Gary Cooney says:

      Hi Al
      As the UK is now outside Europe and Ireland isn’t all good imported are subject to Duty and Vat. If the bike was registered in Northern Ireland for 6 months prior to importing it neither would apply.
      This is my understanding, Hope this helps
      Gary

  27. Paul says:

    Hi Gary

    Looking to bring in a 2012 Harley Davidson sporster 1200 with 10,000 km on clock from the US. Value €6,000. Would I be right in saying VRT would €1,550 less 80% discount because of age? Any other hidden revenue rabbit holes on costs? Thanks in advance Paul

    1. Gary Cooney says:

      Hi Paul, You can work out the VRT from this link, https://www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e2s2, It should be €155, However you will have to pay duty and vat on the import. Duty is 6% and will be on the receipt price from the purchase, you will also have to pay 6% duty on the transport cost of getting the bike here. Vat will then be charged at 23% of the total, You will need a clearing agent and have to pay their charges, customs clearance, Agency, ISPS, THC etc.
      Taric code is 8711500000
      Hope this helps
      Gary

      1. Paul says:

        Thanks Gary so much for your help. Kind regards. Paul

  28. Peter Downey says:

    Hi I got a new full electric moped and I have a Cóc document and looking to get it registered for road use

    1. Gary Cooney says:

      Hi Peter.
      You need to make an appointment to pay the VAT and VRT, The Moped is currently exempt from VRT if registered before 31st December 2023. Vat is paypable at 23% unless you can show the vat was paid already.
      To make the appointment, follow this link https://www.ncts.ie
      Hope this helps
      Gary

Leave a Reply

Your email address will not be published.