Will I pay VRT and duty buying a Hyundai Kona EV in the North?

I'm going to purchase a NI-reg 2024 Hyundai Kona EV used from a dealer in Northern Ireland. I may pay about €25/26k. Will I be charged VRT or duty?

Gerard Cronin (Cork)

Mar 2026 Filed under: importing

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Expert answer

Hi Gerard,

On importation, you will not have to pay VRT as the Kona is all-electric and within the top limit for a full VRT rebate.

We can't determine the car's customs status for you, however, which determines whether or not you'll pay VAT and import duty. To avoid that, you'll need to ensure the car was actually imported into the North and used there for a “reasonable amount of time” (Revenue's words) before being sold on for export.

Put more simply, if the dealer brought the car into the North from England, Scotland or Wales just to sell on, it's highly likely that you will be stung for VAT and duty.

Shane O' Donoghue - Complete Car Advisor