Is an MOT history enough to avoid VAT etc from NI?

Hello, regarding importing from NI, I am looking to buy from a private individual. The car arrived in NI from 2019 so there is no customs declaration. It has a record of each MOT in NI though since then. Along with its V5, would that be enough for the Revenue to avoid VAT and customs charges?

Thanks

Jim Allen (Cork)

Oct 2025 Filed under: importing

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Expert answer

Hi Jim,

We believe that should be sufficient, yes, but we always recommend people check with Revenue before committing to a purchase. 

Shane O' Donoghue - Complete Car Advisor