Importing a car from Northern Ireland: customs, VAT and VRT
Since Brexit a Northern Ireland car is either the cheapest import there is or a British import in disguise, and the difference is around a third of the price. Answer three questions and see which one you are looking at, and what Revenue will ask for at the inspection.
Got the reg? The VRT calculator shows whether the car’s test history is in Northern Ireland or Britain, alongside the VRT figure. Free.
Three routes to zero customs and VAT
Revenue’s rule is in its Tax and Duty Manual on second-hand vehicles from GB and NI (section 9). A car from Northern Ireland pays no customs duty and no import VAT if it fits one of these:
- First registered in Northern Ireland. A car that started life on an NI plate is not checked for customs status at all. V5C and invoice are enough.
- In the North since before 1 January 2021. The car was in NI on Brexit day and has not been sold, exported or moved out since, apart from ordinary trips. Revenue wants all three: the V5C with an NI address for the last keeper, NI service history and NI test history.
- Brought into NI with a customs declaration. Since 2021 a car moved from Britain to Northern Ireland goes through an NI import declaration under the Windsor Framework. A copy of that declaration, naming the chassis number, clears it.
Anything else is, in Revenue’s words, treated as if it was imported directly from Great Britain: 10% customs duty on the price plus transport, then 23% VAT on the total including the duty.
What the difference costs
| €15,000 car, €200 transport | NI status proven | No proof |
|---|---|---|
| Customs duty (10%) | €0 | €1,520 |
| Import VAT (23%) | €0 | €3,846 |
| VRT (example: 17.5% band, €12,800 OMSP, NOx declared) | €2,540 | €2,540 |
| Taxes on top of the price | €2,540 | €7,906 |
VRT here is an illustration; the real figure depends on the exact version, mileage and NOx. Check it by reg. The full landed cost with ferry or collection is on the import cost calculator.
The dealer trap
Most cars on Northern Ireland forecourts today came over from Britain after 2021. That is fine if the dealer declared them on the way in and hands you the declaration. It is expensive if they did not: the manual says that when you buy from whoever moved the car into NI, only their customs declaration is accepted. NI service stamps, an NI address on the invoice, an NI plate, none of it substitutes. Ask for the declaration before you agree a price, and walk away if the answer is vague.
Test records give the game away early. Northern Ireland tests are recorded by DVA NI, British ones by DVSA. A car with British tests up to 2023 and NI tests after that came over recently, so the pre-2021 route is closed and only the declaration will do. A car on an NI plate with British tests in between left the North at some point, and the “stayed there” condition fails. Our calculator reads the test history for any UK reg and flags both cases.
Everything else is the same as any import
- VRT is due in full. Book the NCTS inspection within 7 days of the car arriving and register within 30 days, see the VRT booking guide.
- Bring the NOx figure (V5C item V.3) or Revenue charges the flat maximum, €4,850 on a diesel. The NOx charge calculator shows what it should cost.
- A car under 6 months old or under 6,000 km is a new means of transport and pays 23% VAT in Ireland whatever its NI status.
- Motor tax follows the first registration date, not the import date: motor tax calculator.
Found a car in the North? Enter the reg for the VRT and the test-history flag, free. The €4.90 breakdown adds customs and VAT for your exact situation and the document list to bring, see the Northern Ireland sample.
Source: Revenue Tax and Duty Manual, Movement of second-hand motor vehicles from Great Britain and Northern Ireland, section 9; VAT Consolidation Act 2010 on new means of transport. Checked 3 September 2026. We are not affiliated with Revenue; the decision on the day is theirs.