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Paperwork needed for NI imported car?

Buying a car purchased by a NI garage before Xmas but originally registered in UK. Do I need additional paperwork for VRT centre e.g. proof they purchased and imported cars before Brexit?

Filed under importing - Asked by L GKelly - Fri, 05 Feb 2021 23:54

Neil Briscoe Answered by: Neil Briscoe - Complete Car Advisor - @neilmbriscoe


Hi Leanne,

In theory, no. According to Revenue’s official wording on this, you don’t have to pay either import duty nor VAT on a used car coming from Northern Ireland as long as it was either previously registered to a business or an individual resident in the North, or was sold to you by a car dealer whose business is registered and addressed in the North. In theory, the invoice for the car, issued by the dealership when you bought it, should cover you but just make sure you have as much paperwork as humanly possible to back you up.

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