Importing a car from Great Britain to Ireland
A used car from England, Scotland or Wales pays 23% import VAT, usually 10% customs duty, and VRT on Revenue’s valuation. Whether it still saves you money depends on the car, work it out below.
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
Before you buy
Check the V5C, ask for the CoC with NOx figures, and ask whether the seller can prove UK origin (it can mean 0% duty).
Declare it to customs
Lodge an import declaration in Revenue’s system (or through a customs agent) and pay duty and 23% import VAT. Keep the MRN reference. The ferry company will ask for a pre-boarding notification.
Book the VRT appointment
Within 7 days of arrival, book an inspection at an NCTS centre. The first appointment is free.
Register and pay VRT
At the appointment the car is inspected and Revenue sets its value. Pay the VRT within 30 days of arrival.
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)
- The customs import declaration reference (MRN), showing duty and VAT were paid
Deadlines
| Book your VRT appointment with NCTS | Within 7 days of the car arriving in Ireland |
|---|---|
| Register the car and pay VRT | Within 30 days of arrival |
| Put the Irish registration plates on | Within 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.
Can customs duty be 0%?
Only if the car is of UK origin under the EU–UK trade agreement and you claim it on the import declaration with proof, usually a statement on origin from the seller. A car built elsewhere (in the EU or Japan, say) and later sold in Britain pays the 10%. In practice private sellers rarely have this proof.
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