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carimport.ie

Importing a car from Northern Ireland

A used car from Northern Ireland pays no customs duty and no Irish VAT, as long as you can prove it was properly imported into NI. You still pay VRT. If the proof is missing, Revenue treats it like a car from Great Britain.

Step 1 · The car in the UK

Where is the car now?

Read on your device only. Nothing is sent anywhere.

In pounds sterling

Used for the NCT check on older cars.

Fuel

On the V5C logbook (section V.7) or in the advert.

On the Certificate of Conformity. Leave blank if you don’t know.

Step 2 · What it’s worth in Ireland

VRT is charged on this value (the “OMSP”). Get Revenue’s estimate or use the price of similar cars on DoneDeal or Carzone.

To see your saving. If blank, we compare with the value above.

Step 3 · Getting it registered

Ferry, fuel and travel, or a transporter quote.

When will you register the car?

Budget 2027 proposes 1 point more VRT on cars over 80 g/km from 1 January 2027. It isn’t law yet.

Rates checked 20 Oct 2026. Estimates only. Revenue confirms the VRT at registration.

Landed cost in Ireland

Total in Ireland

Your receipt prints here as you fill in the form. Still needed: asking price, CO₂, value in Ireland.

Step by step

  1. Before you buy

    Get proof the car was properly imported into Northern Ireland: this is what avoids customs and Irish VAT. Check the V5C and CoC too.

  2. Bring it home

    There are no customs formalities between Northern Ireland and Ireland.

  3. Book the VRT appointment

    Within 7 days of arrival, book an inspection at an NCTS centre.

  4. Register and pay VRT

    Revenue sets the car’s value at the appointment. Pay the VRT within 30 days of arrival.

  5. Plates, tax and NCT

    Fit Irish plates within 3 days, tax and insure the car, and book an NCT if it’s 4 years old or more.

What you’ll need

  • The UK registration certificate (V5C). Revenue won’t register the car without it. The seller keeps only the export slip.
  • Proof of the car’s CO₂ and NOx emissions: the V5C, a Certificate of Conformity (CoC) or a manufacturer’s letter
  • The invoice or receipt, showing the date you bought it
  • Passport or driving licence
  • Proof of your name and address, and your PPS number
  • Form VRTVPD2 (vehicle purchase details)
  • Proof the car was properly imported into Northern Ireland, ideally its NI import declaration. If that isn’t available, Revenue may accept the last keeper’s NI V5C plus NI service and MOT history

Deadlines

Deadlines after the car arrives
Book your VRT appointment with NCTSWithin 7 days of the car arriving in Ireland
Register the car and pay VRTWithin 30 days of arrival
Put the Irish registration plates onWithin 3 days of getting the number

Pay late and Revenue adds 0.1% of the VRT for every day since the car arrived, counted from day one, not day 31. An unregistered car can be detained or seized.

Dealer or private seller?

An NI dealer’s price already includes UK VAT or margin-scheme VAT, and there’s no extra Irish VAT on a used car. A private sale has no VAT at all. Either way, the proof of NI import is what matters.

The exception is a car 6 months old or less, or with 6,000 km or less: that counts as a new car for VAT and pays Irish VAT at registration.

Sources: Revenue: VRT and registration · Revenue: Procedure at the NCTS centre · Revenue: Registering a vehicle from Great Britain · Revenue: Registering a vehicle from Northern Ireland · Revenue: Additional VRT