Are you a Producer?
A Producer is defined as the first person to place a tyre (or a vehicle containing one or more tyres) on the market in Ireland for the first time. The tyre/vehicle is only deemed to be on the market once the first sale has taken place in the country, i.e. when both the seller and buyer are resided in Ireland.
Second hand imported vehicles from abroad are treated in the same manner as new vehicles.
Irish-sourced second hand vehicles have no obligations.
Are you a Retailer?
If you source any replacement tyres from within Ireland then you are considered a Retailer for those tyres. Some businesses may be both a Producer and a Retailer for different elements of their business.
Second hand vehicles which you may source from within Ireland are not obligated by the Regulations so you do not need to report the associated tyres.
You should only source tyres from compliant businesses and they should always charge you the relevant vEMC for each tyre. Likewise you will need to charge the vEMC on to your customer.