What taxes are due on a used EV imported from the North?

Hi, if I import an EV from Northern Ireland that is three years old, what duties do I pay?

Martin McGee (Duleek Co.meath)

Aug 2025 Filed under: importing

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Expert answer

Hi Martin,

Assuming the car has been in the North for its life (or at least a significant portion of it), and that you can prove that, then no import/customs duty will be payable, and neither will VAT.

If the value of the car (according to Revenue that is, not the price you pay for it) is under €40,000, then the VRT rebate will cover all VRT as well so potentially there is no tax at all - other than motor tax after registration of course.

Shane O' Donoghue - Complete Car Advisor