Northern Ireland customs changes update from 1st of May 2024

Below is an email I received from the Import policy unit of Revenue. 
It seems from the 1st of May veichles bought in NI from a dealer or once they have been in private ownership for more than 90 days will no longer need customs clearance and can be brought directly to the VRT without pay 10% duty 

I highlight in black what is probably going to be problematic when you get to the VRT 

"I  refer you to our guidance and in particular examples provided in the appendix. From 1st May 2^nd hand vehicles sold by a motor dealer do not require a SID as the dealer should have completed appropriate customs formalities on entry into NI from GB.

 In relation to vehicles purchased privately there will be no customs formalities once the vehicle has been in private ownership in NI for a reasonable period of time. This will be on a case-by-case basis as it should be a legitimate sale following private use for what could be considered as a realistic period of time. For example, is the vehicle purchased and used by a private individual or organisation or is it a sale by a motor dealer? Is the vehicle resold quickly to subvert customs formalities or VAT? Are there extenuating circumstances?  "