Do I pay VAT and customs duty on a 2018 Peugeot from the North?

If I were to import a 2018 Peugeot 308 from Northern Ireland, would I have to pay VAT and/or customs duty? Have looked at several websites but can't get a clear picture. Any help greatly appreciated.

Thank you

Paschal Houlihan (Limerick)

Mar 2025 Filed under: importing

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Expert answer

Hi Paschal,

You can avoid VAT and import/custom duties completely if the car was imported into the North and then used there by someone (i.e. not just imported by a car dealer to sell on) or indeed if it was registered in Northern Ireland when new. You will need to have paperwork to prove this to Revenue on import to the south. And of course you will have to pay VRT and the NOx levy regardless.

Shane O' Donoghue - Complete Car Advisor