With this dealer paperwork from NI, will I pay VAT?

I am purchasing a car from Northern Ireland to import into the Republic of Ireland. The dealership in NI purchased this car on 18.06.2025 and has the customs documentation from mainland GB. The V5C is also available. Will I be liable for VAT if I purchase this car?

Lisa Comer (Galway)

Jul 2025 Filed under: importing

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Expert answer

Hi Lisa,

It does not sound like the dealer imported the car according to the Windsor Framework (do ask them) and it does not sound like the car was used for "a reasonable amount of time" after importation into the North so going on the little information above, we'd have to assume that yes, you would be liable for VAT on importing that car, plus import duty, VRT and the NOx levy.

Read our Guide to importing a car from Northern Ireland for more

Shane O' Donoghue - Complete Car Advisor