Revenue has updated the
Tax and Duty Manual on the importation of motor vehicles from the UK to reflect the extension, by the UK, of the VAT second-hand car margin scheme deadline to 30 April 2024. The updated manual outlines the registration requirements (section 10.1 and 10.2) and customs obligations (appendices 1.2 and 1.3) applicable to vehicles imported into the State from Great Britain via Northern Ireland and directly from Northern Ireland.