Do I pay VAT on a 2017 car imported via the North?

Hi, looking to buy a 2017 car from a dealership in NI. Car has been imported from GB by the dealership and a Customs Service Supplementary Declaration document has been provided (dated 14/04/2025) stating the number plate of the car. Would I be required to pay VAT if registering in Ireland?

Fiachra Henry

Apr 2025 Filed under: importing

---

Expert answer

Hi Fiachra,

From the information you provided, you should not have any VAT or customs duty payable on this car when importing it into Ireland.

Just make sure you have proof of that customs declaration document, as that's the key piece of evidence that shows Revenue that the dealer has already completed customs procedures and the car entered the EU customs territory before you bought it and brought it to Ireland.

Shane O' Donoghue - Complete Car Advisor