What charges to import a van from the North?

What charges apply when importing a Northern Ireland registered commercial van into the Republic of Ireland?

PATRICK O REGAN (Rosscarbery, County Cork)

Apr 2026 Filed under: importing

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Expert answer

Hi Patrick,

No matter what, you'll have to pay VRT on it, usually 13.3 per cent of the Open Market Selling Price (OMSP) for category B vans.

The bigger question is whether VAT and customs duty apply, and that depends entirely on the van's history.

If the van has been registered and in use in Northern Ireland, then you should not have to pay either VAT or customs duty when importing it into the Republic.

However, many vans in Northern Ireland were originally supplied from Great Britain (i.e. England, Scotland or Wales). If that's the case - or if you can't prove the van's use in the North - Revenue may treat it as a GB import via NI, which can trigger 23 per cent VAT and 10 per cent customs duty.

There's also a separate rule for newer vehicles: if the van is less than six months old or has under 6,000km on its clock, Irish VAT will apply regardless of where it comes from.

In summary, VRT is a given, but avoiding VAT and import duty comes down to having clear evidence that the van has been properly in use in Northern Ireland.

Shane O' Donoghue - Complete Car Advisor