Is this NI car (still on GB plates) free from VAT and import duty?

Hi,

I have a query regarding importing a car. I have read lots of the information online but just want clarification before I proceed. I am purchasing a used car from a garage in Northern Ireland. The car was imported from GB to NI by the garage. The car is on a GB registration but was imported to Northern Ireland by the garage through TSS (trader support service) and has TSS documentation to support this.

Am I correct in saying that I am not liable to pay VAT and customs charges on the car when presenting for VRT and that the only applicable charges would be for VRT and NOx?

The garage has said this is the case due to the Windsor agreement. The car has been in garage for sale since arrival. It is still on the GB plates.

David R (Dublin)

Sep 2025 Filed under: importing

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Expert answer

Hi David,

If you are buying a used car from a garage in Northern Ireland that originally came from Great Britain, the key question is whether it has been properly customs-cleared into Northern Ireland. In your case, the garage has confirmed that it used the Trader Support Service (TSS) to bring the car in, and it has the paperwork to show that. That means the car is considered to be in 'free circulation' in Northern Ireland under the Windsor Framework.

When you purchase it from the NI garage and bring it into the Republic, you will not have to pay Irish VAT or customs duty, even though the car is still on GB plates. What you will have to pay is Vehicle Registration Tax (VRT) and, if applicable, the NOx levy when registering the car through the NCTS system, as you mentioned.

The important thing is to ensure you receive and keep the TSS documentation from the garage, as Revenue can ask to see it when you register the car. Without that proof, Irish VAT and customs charges could potentially be applied.

Shane O' Donoghue - Complete Car Advisor