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Will I have to pay VAT importing a van from the North?

I want to import a Vauxhall Vivaro van from Northern Irelan; will I have to pay VAT when I bring it down to the south along with VRT?

Don Pidgeon (Offaly)

Jan 2025 Filed under: importing


Expert answer

Hi Don,

Assuming this is a used vehicle, the answer depends on the van’s history.

Previously in use in Northern Ireland:

If the van has been in use in Northern Ireland for a reasonable period (three months is generally accepted as the minimum), it can be registered in the Republic of Ireland without additional Customs Duties and import VAT. Proof is required, such as a copy of the V5C document showing the last registered keeper in Northern Ireland and the date of registration to that keeper.

Not previously in use in Northern Ireland:

If the van was first registered in Great Britain and then brought into Northern Ireland after December 31, 2020, you must provide evidence that it was imported into Northern Ireland in accordance with the Windsor Framework. This includes a copy of the Customs Declaration lodged in Northern Ireland that clearly identifies the vehicle. Without such proof, the vehicle may be subject to Customs Duties and import VAT upon registration in the Republic of Ireland.

Shane O' Donoghue - Complete Car Advisor


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