Looking at a 2025 car to import from the North...

Hi,

I'm looking at importing a car from Northern Ireland. It has an NI registration from new, was registered in February 2025, and has done 6,500 miles. As far as I can tell, the dealership never sold the car to a private buyer, but it was used as a demo, and by garage staff, etc. Can you tell me whether this car would be liable for VAT and customs duty, as well as VRT?

Thanks,

John

John Sheehan (Dublin)

Jul 2025 Filed under: importing

---

Expert answer

Hi John,

As the car is less than six months old, VAT will be due on it. If you can wait a while, it won't be. No customs duty will be applicable, however, regardless. VRT will of course be payable at the appropriate rate.

Shane O' Donoghue - Complete Car Advisor