284. Deputy Cormac Devlin asked the Minister for Finance the duties and VAT that apply to vehicles imported into this jurisdiction and registered in cases in which such vehicles were previously imported into Northern Ireland from Britain; if used cars imported into Northern Ireland from Britain prior to 1 January 2021 were not subject to the need to complete a customs declaration and not liable to customs duty or VAT at import in cases in which the vehicle is registered in this jurisdiction; and if he will make a statement on the matter. [7579/22]

Summary

284. Deputy Cormac Devlin asked the Minister for Finance the duties and VAT that apply to vehicles imported into this jurisdiction and registered in cases in which such vehicles were previously imported into Northern Ireland from Britain; if used cars imported into Northern Ireland from Britain prior to 1 January 2021 were not subject to the need to complete a customs declaration and not liable to customs duty or VAT at import in cases in which the vehicle is registered in this jurisdiction; and if he will make a statement on the matter. [7579/22]

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