Any import charges on importing this ex-demo EV from NI?

Hi,

I am looking into importing a car from NI. I read your article and it was very helpful on this. I wanted to confirm, if I get a car from a NI dealer that was used as a demo car and has greater than 6,000km and was registered by the dealer in NI over six months ago, does it qualify for being VAT exempt?

Also if I read correctly, there is no customs charge or other import charges, is that correct? Obviously VRT will need to be paid, although from using the VRT calculator on Revenue website, it appears to be zero as it is an electric car.

San S (Dublin)

Dec 2025 Filed under: importing

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Expert answer

Hi San,

From the details you've provided, we believe there would be no VAT or import duty, though you will need proof that the dealer imported the car according to the Windsor Framework rules. Mention it to them, as I'm sure they'll know exactly what you need.

And yes, assuming the car is under the VRT threshold, there should be a VRT rebate in full as well.

Shane O' Donoghue - Complete Car Advisor