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Can I import this VW Golf from the North VAT-free?

Hi,

I am going to buy a car from a second-hand dealer in NI. The car was previously in use in mainland UK. The dealer says he has paid the VAT and that they have an exemption to sell to the Republic, customs and duty free. The car is a 2020 Volkswagen Golf.

Do I have to pay VAT if I buy it and bring it across the border?