Does the reg on a Northern Irish car matter to Revenue?

Hi,

Just wondering does the reg on a Northern Ireland car make any difference to Revenue when it comes to import duty and VAT?

Terence Heeney (Kinnegad)

Mar 2026 Filed under: importing

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Expert answer

Hi Terence,

The reg itself isn't what Revenue looks at, but it certainly looks at the customs status of the car. If it was brought into Northern Ireland from GB (England, Scotland or Wales) just to be sold on and not actually used in the North by an owner, then VAT and customs duty will be due on importation south of the border.

If it was imported into the North and used there “for a reasonable amount of time” (Revenue's words), and you need to be able to prove that with a paper trail, then no VAT or duty should be required.

So don't just go by the reg on the car.

Shane O' Donoghue - Complete Car Advisor