importing

How can I get a CO2 and NOx certificate for a Toyota Voxy imported from Japan?

Hi,

Just wondering does the reg on a Northern Ireland car make any difference to Revenue when it comes to import duty and VAT?

Hi,

I need advice please on importing a 1991 Lotus Elan to Southern Ireland using an intermediary address in Bangor N Ireland.

I heard that the Windsor Agreement permits a car to come into NI for a few months to be insured and MOT'd there and after a few months brought into to South of Ireland avoiding VAT providing there is proof of use there, ie petrol receipts. Is this correct?

I'm looking at a used car in NI, but was wondering about VRT - not sure how long car is in NI.

I am looking to import a Mercedes W213 from Japan. I checked the VRT calculator and my model (LDA-213004C) is already in the system, so I have received an estimate. My question is about OMSP - is it accurate? Because the car I will be importing is full spec with literally every option. Do they look at that or just use the data from their system?

Thanks

We bought a car from a large motor dealer in Belfast; the car had NI plates and was shown as first registered on 07/09/2021. We asked before purchasing about the VRT situation and were informed that it would qualify for only VRT and NOx charges.

Since returning with the car we have discovered that the registration was changed from a UK registration to an NI one on 27/10/2025. The V5 document gives the dealer's corporate name as the registered owner, and the invoice supplied by them states “the vehicle described is either a vehicle that has had multiple users as part of a fleet and/or ex business use”. The current MOT was done on the original UK plate, and we never received a paper copy of this, and as we only have a V5 for the new NI registration, we cannot access this information through the DVLA website.

How will this information affect our VRT calculation, and what other supporting documentation would be required to qualify for only VRT/NOx charges, and not duty and VAT as well?

Hey,

I imported a 2009 VW Golf Pirelli GTI (model code ABA-1KBYD) from Japan. I need to get the NOx figure but failed to find it on MLIT. Can ye guys help? Volkswagen was very unhelpful.

Regards

Hi there,

I just imported a 2019 BMW 523d and I found the CO2 value from MLIT, but the NOx emissions rating is not on the spreadsheet; could you help me please?

Hello,

I am thinking of importing a Mercedes diesel car from Japan. I was not able to find NOx values on the MILT website for the car. I know the Japan Inspection Organisation can provide a Certificate of Conformity.

Any idea if that would be enough for Revenue?

Thanks

Hi there,

I am just wondering as to the applicability of VAT on ex-fleet imports from the NI. I am looking at buying a 2025 Ford from a main dealer up north. The salesperson I spoke to in this branch, and the salesperson in another branch also, assured me that the car in question would not attract VAT.

For reference, the car was originally registered in NI on an NI reg and has remained with that owner since its first registration. However, it was used by a lease fleet company and has been "sold" back to the dealership at the end of that period.

I spoke to Revenue today who confirmed that that is generally fine, but that, depending on who you get, they may require evidence of actual use in NI to avoid applying customs and VAT, i.e. to ensure it was not NI-registered and used in GB.

This is an issue as, due to its age, it has no service history (one being performed now) and has not had to do an MOT. The dealer is happy to provide records of the pre-delivery inspection immediately prior to its registration in NI, and also to issue a letter stating that, to their best knowledge, it was always in use in NI during that period of ownership.

I think the person I spoke to in Revenue is correct in saying that it depends who I get on the day (stupid) as various online posts from 2024-2026 indicate that it can either be totally fine on account of it being registered at an NI address, or the fact that it was owned by a company as opposed to an individual may be a red flag and trigger a demand for additional evidence of actual use.

What do you think?