How best to bring my Scottish BMW to Ireland?
I have a BMW 530d, owned since new. It was bought in Scotland in 2018 and registered to a Scottish address ever since.
In 2023 it was registered in NI purely because I needed to get an MOT done and happened to be in NI at the time. Ever since it has had its MOT in Northern Ireland so therefore it's effectively an NI vehicle. But the V5 still has my Scotland address on it.
If I import this to Ireland, I understand I'll pay VRT (about €10k), customs duty (10 per cent of what?) and VAT (23 per cent of what?). I still have my UK address, and I just want to know is there any way to navigate this or should I just sell it in the UK and buy something that's been in NI since 2021 from a dealer?
No idea what to do!
Niall (Netherlands )May 2025 Filed under: importing
Expert answer
Hi Niall,
If you're looking to move to Ireland with the car, then you're likely eligible for a Transfer Of Residence (TOR) exemption for all taxes relating to importing it. Take a look at Revenue's Transfer of residence page for full information.
For what it's worth, customs duty is calculated as 10 per of the so-called Customs Value, which is made up of the purchase price, the cost of shipping and the insurance for the shipping.
VAT is then 23 per cent of the total when you add the calculated customs duty to the customs value.
Shane O' Donoghue - Complete Car Advisor