Does this Scottish car avoid import duty?

Hi,

I bought a car in Northern Ireland. It is registered in GB, not Northern Ireland. I have shipping proof that the car was shipped from Scotland by the dealer in January 2025. Is this sufficient to not pay customs?

Many thanks

Michaela Brennan (MISS)

May 2025 Filed under: importing

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Expert answer

Hi Michaela,

From that information, it sounds to me like you would have to pay customs duty on importing that car from Northern Ireland to the South.

Unless the dealer has proof that the car was imported from Scotland to the North according to the Windsor Framework, with customs duties paid, then it will be treated as coming from outside the 'customs union' and you will be liable for customs/import duty and VAT as well, on top of VRT and the NOx levy of course.

Shane O' Donoghue - Complete Car Advisor