29/06/2025
See below an example recent correspondence from Customs . They now want multiple photos of all aspects of the car , they also want a letter from the exporter confirming non modification along with proof of payment .
They Initally turned down the car photographed here a (1974 citroen) in question due to the sight of a radio . My client appealed this case and eventually it was allowed in
“Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are: in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced,
(a) provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;
(b) in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;
(c) of a model or type which is no longer in production.
The requisite characteristics for inclusion in a collection — being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value — are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria”.
A review of this car identified two issues that determined it would be exempt from using 9705. I have underlined the two parts in question to support the reasoning.
not being normally used for its original purpose. This car is currently still taxed in the UK (until 2026) which indicates it has been until recently used as a road vehicle and upon importation to Ireland that will continue.
Modernised or modified motor vehicles and aircraft are excluded; There is a Sony Radio installed into this car which is certainly modern and a modification
