Would I pay VAT and duty on an ex-demo car from the North?

If I import a demo vehicle from a garage in Northern Ireland registered in the garage's name, do I pay VAT and customs duty?

John Griffin (Dublin)

Aug 2025 Filed under: importing

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Expert answer

Hi John,

We can't give a definitive answer to that with the information you've provided, I'm afraid as it depends on how the garage imported the car into the North, and when. If it was imported according to the Windsor Framework (ask them and they should know), or it was registered in Northern Ireland and used for a "reasonable amount of time" (Revenue's words) then it's possible that no VAT or import/customs duty would be payable.

However, if the car was only used by the garage for a short period, and not properly registered in the North, then VAT and import/customs duty may indeed be required by Revenue.

Ask for full details and proof of the car's status before committing, and if in any doubt, run the situation by Revenue. We can offer advice, and our opinions, but Revenue has the final call after all.

Shane O' Donoghue - Complete Car Advisor