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Is this NI car (still on GB plates) free from VAT and import duty?

Hi,

I have a query regarding importing a car. I have read lots of the information online but just want clarification before I proceed. I am purchasing a used car from a garage in Northern Ireland. The car was imported from GB to NI by the garage. The car is on a GB registration but was imported to Northern Ireland by the garage through TSS (trader support service) and has TSS documentation to support this.

Am I correct in saying that I am not liable to pay VAT and customs charges on the car when presenting for VRT and that the only applicable charges would be for VRT and NOx?

The garage has said this is the case due to the Windsor agreement. The car has been in garage for sale since arrival. It is still on the GB plates.

Can you clear up this grey area on importing from the North?

I'm looking to import an EV from Northern Ireland. Budget 2026 continues the €5k VRT reduction/exemption on EVs until end of 2026. Windsor Framework applicable to EVs registered prior to 1 January 2021 and used in Northern Ireland for at least six months? So, charges applicable on a 2020 EV upon import from Northern Ireland to Republic?

I know I asked this previously in 2024 when looking at a BMW i3s to replace our VW Passat with an EV for me to commute, but the wife was hesitant to have me in a small car on the back roads, though the i3 has a carbon structure so no safety cell issues. Anyway, being used to the spacious Passat we got a nice Arteon (2.0 TSI 4Motion that likes a drink) so all the more reason with budget hike on fuel to get back to economical commuting.

Thanks