Can I import this Fiesta from the North without paying duty?

Hi,

I read your article 'Importing a car from Northern Ireland'. I am looking to buy a 2022 car from Belfast. It has a Northern Irish registration and was registered as a new car in October 2022.

Can I check would I be liable for import tax on the vehicle? Or does it need to be registered before Jan 2021 to be exempt?

From Revenue you mentioned : “A vehicle that has previously been in use in Northern Ireland can be registered for VRT in the State, without liability to additional customs duties and import VAT. Proof will be required that the vehicle has been in private ownership for a reasonable period of time - a copy of the V5C showing the last registered keeper in NI and the date of registration to that keeper.”

The car I'm hoping to buy is a 2022 Ford Fiesta Trend with one previous private owner.

Thanks

IEMcNally (Enfield)

Jan 2026 Filed under: importing

---

Expert answer

Hi there,

As the car you're looking at has been in use all its life in the North - and I presume you can prove that - then there should not be any import duty or VAT payable on its importation south of the border. You will have to pay VRT of course. 

Always check your facts directly with Revenue before committing to a purchase.

Shane O' Donoghue - Complete Car Advisor