Importing a car from the UK to Ireland: Northern Ireland and Great Britain

Great Britain supplied 8,475 of the 59,895 used cars imported in the first half of 2026, which is 14%. Japan supplied 55%. The figures are from a DoneDeal analysis of registration data, reported by FleetCar.ie.

Northern Ireland and Great Britain are treated differently for duty and VAT, so this guide takes them separately. The rules below are from Revenue's manual on importing motor vehicles from the UK and its page on used vehicles from Northern Ireland.

Great Britain

As with Japan, customs duty depends on where the car was built, not where it was bought.

• Built in the UK, with proof of origin. Duty at 0%. Import VAT at 23% applies.
• Built elsewhere. Duty at 10%. Import VAT at 23% applies.

Both come from Revenue's manual on importing motor vehicles from the UK. A car of EU origin that was in use in Great Britain does not qualify for the lower rate, because it is not of UK origin. Origin is shown by a statement on origin from the seller or by the importer's own knowledge, and the customs declaration carries a code for whichever is used.

What the difference looks like

Duty is charged on the customs value, which is the purchase price plus shipping plus transit insurance. Import VAT is charged on the customs value plus the duty.

This is an illustration on a customs value of €10,000.

A car sold in Great Britain was not necessarily built there. Check the country of manufacture of the specific car.

Northern Ireland

Duty and VAT on a car from Northern Ireland depend on how the car came to be there. Revenue's page on used vehicles acquired in Northern Ireland, and its manual on importing motor vehicles from the UK, give two cases in which neither is due:

• the car was in Northern Ireland before 1 January 2021 and has stayed there since, which makes it EU goods
• the car was imported into Northern Ireland under the Windsor Framework, shown by an NI import declaration

A car first registered in Great Britain and moved to Northern Ireland after 31 December 2020 without that declaration can owe customs duty and import VAT on top of VRT. Where there is no declaration, Revenue may, at its discretion, accept other proof that the car was properly imported: at least the V5C issued to the last keeper showing them resident in Northern Ireland, with a service history and an MOT history there. Revenue's manual also says there are no customs obligations for a car brought into Northern Ireland that has been in private ownership there for a reasonable period of time.

So do not assume a car bought in Northern Ireland is free of duty and VAT. Ask the seller for the NI import declaration or the V5C, service and MOT records before you buy, and put the car through the calculator both ways. NCTS will want the customs declaration, or that proof, before it registers the car.

EU member states, for comparison

A car from an EU member state pays no customs duty.

VAT is charged only if the car is a "new means of transport". That means it is less than six months after its first registration, or has travelled 6,000 km or less. Either condition is enough. Revenue's own example is a car seven months old with 5,000 km on it, which is chargeable. This is from Revenue's page dated 9 July 2026.

VRT applies whatever the source

VRT is worked out in the same way for every car: the CO2 band rate applied to the open market selling price, plus the NOx charge. The open market selling price is Revenue's opinion of the car's Irish retail value, not what you paid.

Cars imported from the UK have lower CO2 figures on average, at 65 g/km against 126 g/km for Japanese imports. A lower figure puts a car in a lower band. That is an average across all imports and says nothing about the car in front of you.

See VRT explained and the NOx charge.

Registration

NCTS requires proof that duty and VAT were paid, normally the customs declaration, before it will register the car.

From the date the car arrives in the State, book the NCTS appointment within 7 days and complete registration within 30 days. Both limits are on Revenue's page on VRT and registration, which adds that additional VRT is charged on a car registered late.

Estimating the cost

Camber's calculator shows every line of the landed cost. For Northern Ireland and Great Britain, treat the duty and VAT lines as provisional until you have confirmed the position for your car.

Revenue sets the VRT when the car is presented. Camber's figures are estimates for planning. Confirmed changes to the rules are recorded on the rule tracker.