Can you confirm my thoughts on importing an EV from the North?
Hi, hope all is well.
I've been reading your Guide to importing a car from Northern Ireland and found it very informative, so thank you for putting it together.
I have an electric car lined up with a dealer in Northern Ireland and we've agreed the purchase price. I'm now doing some due diligence to make sure there won't be any additional charges, and the dealer assures me there won't be.
The car itself originally came from England, but the dealer is putting it through a customs declaration in Northern Ireland to show it was legitimately brought in. They say that, as a result, there will be no need for a customs declaration in the Republic or any VAT charges.
From your guide, and from what I've read on the Revenue website, I get the sense that it may not be quite that straightforward.
Based on your experience, is the dealer correct, or is there a risk that I could end up facing extra charges?
Thanks in advance for any insights
Mick (Dublin)Nov 2025 Filed under: importing
Expert answer
Hi Mick,
It's very likely that the dealer is correct, but you will need to make sure they give you all the paperwork ahead of time so you can check. For example, if the car was previously imported to NI, but not by the dealer you're buying the car from, then our understanding is that they could not do the requisite customs declaration now.
Essentially, you need to have proof that the dealer you are buying the car from is the same entity that brought the car from England and that they imported it according to the Windsor Framework rules. They should be able to give you a copy of the SAD (Single Administrative Document – or form C88) for example, plus proof of transportation of the car into the North.
If you're satisfied that the paperwork is in order then you don't need a customs declaration at all, just book a VRT inspection with the NCTS.
However, make sure you do have proof of all the facts, as Revenue can contact importers after the VRT inspection and request more information.
It's highly likely that the NI dealer is familiar with the paperwork requirements and that they'll furnish you with what you need.
Shane O' Donoghue - Complete Car Advisor