Guide · updated 26 August 2026

Importing a car from the UK to Ireland: the 2026 process

Since Brexit, a UK import means three separate charges - customs, VAT and VRT - and two hard deadlines. Handled in the right order, the process is straightforward. Handled in the wrong order, it gets expensive. Here is the whole sequence.

Before you buy: run the numbers

The biggest mistake buyers make is agreeing a price before knowing the Irish taxes. Start with the VRT calculator - enter the UK reg and you get Revenue’s Open Market Selling Price and the exact VRT for that version. Then add customs and VAT with the import cost calculator. A car that looks €2,000 cheaper than the Irish equivalent can end up €1,500 dearer once the State takes its share.

Great Britain and Northern Ireland are different regimes. A used car from Great Britain attracts customs duty (10%) and VAT (23%) on top of VRT. A used car properly imported into Northern Ireland, or first registered there, avoids customs - and if it has spent reasonable time in private NI ownership, avoids VAT too. That difference is routinely worth thousands, which is why NI stock sells fast.

Check the car’s history before paying

Get the V5C logbook - without it, Irish registration will be refused. Confirm the seller’s identity matches the V5C, check the MOT history for mileage consistency, and run an HPI-style finance check. For NI cars, insist on evidence of customs status (a customs declaration reference if the car ever moved from GB to NI after 1 January 2021). No document, no deal.

The customs declaration (GB cars)

A customs declaration must be made when the car arrives from Great Britain - at the ferry port if you drive it over, or by your shipping agent. The duty is 10% of the customs value (price plus transport) unless the car qualifies as UK-origin under the trade agreement, which used cars almost never do in practice. VAT at 23% is charged on the customs value plus the duty. Keep the declaration reference (MRN) - the NCTS centre will ask for it.

VRT at the NCTS: 7 days to book, 30 to register

Book a VRT inspection at ncts.ie within 7 days of arrival and complete registration within 30 days. Bring the V5C, invoice, proof of identity, address and PPS number, the customs reference, and evidence of the NOx figure (V5C item V.3). Without NOx evidence Revenue charges the flat maximum - €600 for petrol, €4,850 for diesel. The full document list and process is in our VRT booking guide.

Late registration costs 0.1% of the VRT per day and the car can be seized. The deadlines are enforced.

After registration

Display the Irish plates within 3 days, tax the car at motortax.ie (the motor tax calculator shows the annual rate), update the insurance, and book an NCT if the car is 4 years or older.

The checklist

• VRT, customs and VAT calculated before agreeing a price
• V5C in the seller’s name, MOT history clean, finance check done
• NI cars: proof of customs status in hand
• GB cars: customs declaration filed on arrival, MRN saved
• NCTS booked within 7 days, registered within 30
• NOx evidence brought to the inspection
• Plates within 3 days, motor tax, insurance, NCT if 4+ years