Can I import my cousin's car VAT and duty free?

Hi there,

My cousin bought a 2020 car from the UK and lives in Northern Ireland. He has owned the car for six months and is looking to now sell it. Can I buy this car from him and import it into the Republic without paying duty or VAT?

Ian Ockenden (Dublin)

Oct 2025 Filed under: importing

---

Expert answer

Hi Ian,

Yes, we believe so given the information provided. You will have to prove that the car was registered/in use in Northern Ireland for that duration, so gather as much paperwork as you can.

Shane O' Donoghue - Complete Car Advisor