What taxes are payable importing a business-owned camper?

Hi there,

As far as I understand from the Revenue website the VRT office are looking for three things on the logbook when importing from Northern Ireland:

1. Car was registered to a private owner (cannot be in a company name).

2. The car was registered in Northern Ireland at least three months ago.

3. The address of the previous owner is a Northern Irish address.

From your article it sounds like the first point is not correct.

If I buy a campervan that was used for rental in Northern Ireland (it is registered in Northern Ireland to a rental company), does it need to have been in private ownership to adhere to the Windsor Framework to avoid VAT and customs upon import to the Republic?

Brian (Galway, Ireland)

May 2025 Filed under: importing

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Expert answer

Hi Brian,

There is no stipulation that the vehicle must have been privately owned, but it must have been owned and used by someone/a company registered in Northern Ireland for “a reasonable amount of time” (according to Revenue) – and you'll have to prove that if you wish to avoid paying customs duty or VAT.

No matter what, of course, you will still be liable for VRT.

Shane O' Donoghue - Complete Car Advisor