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Will this imported car be counted as new or used?

Purchased a car in Northern Ireland that is originally registered in Northern Ireland. Up for NCT inspection soon. The invoice states 5,480km, though it was 5,557km when it entered the Republic of Ireland at Lifford Co Donegal. Today it reads 6,341km and so will exceed 6,000km on VRT inspection visit. Do I meet the 6,000km rule to avoid VAT? It is seven months old so ok on six-month-age rule.

Liam Connolly (Letterkenny)

Oct 2025 Filed under: importing


Expert answer

Hi Liam.

I believe you'll be ok, as the car should be assessed as is, but you really should ring Revenue for yourself to double-check that rather than take our word for it.

Shane O' Donoghue - Complete Car Advisor


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