I've bought an ex-demo car from a dealer in the North...

I purchased a car that was a demo model in the UK, and it was bought by the NI dealer to sell. I have the V5c logbook and the HMRC Duty Reimbursement Scheme form. The car was imported in a lot of four. Will I have to pay VAT and import duty?

Fiona (Dublin)

Aug 2025 Filed under: importing

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Expert answer

Hi Fiona,

From the information provided (and we're assuming the car is over six months old), we do not believe you will have to pay VAT or import duty on this car, though of course you will be liable for VRT and the NOx levy. 

Just make sure you can prove all of the above and that the car was actually physically in Northern Ireland.

Shane O' Donoghue - Complete Car Advisor