Will VAT and customs be due on this older BMW?

Will customs and VAT be due on a year 2000 BMW? It was imported from GB to Northern Ireland in 2018 by NI dealer for his car collection. His purchase receipt from 2018 is present along with the transport/shipping documents. The V5C remained on a GB address as the dealer bought it and never sold it on. It never had an MOT in Northern Ireland as it was in a "car collection". Just wondering how this will work out regarding VAT and import duty.

Patrick (Clare)

Jun 2026 Filed under: importing

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Expert answer

Hi Patrick,

As the BMW was brought into Northern Ireland in 2018, before 1 January 2021, there is a good argument that Irish import VAT and customs duty should not be due, provided you can prove that it was genuinely in Northern Ireland before that date and has remained there since. You would still have to pay VRT and the NOx levy when registering it here of course, regardless.

The potential difficulty is the paperwork. Revenue generally wants strong evidence of NI status. A V5C showing a Northern Ireland keeper, NI MOT history and NI service history would be ideal, but in this case the V5C was never changed from the GB address, and the car never had an NI MOT. That does not necessarily make the case impossible, but it does make it more likely that Revenue could ask questions.

Before proceeding, gather every document linking the car to Northern Ireland from 2018 onwards: the dealer invoice, transport documents, proof of payment, storage records, photographs, insurance or service records, and ideally a signed letter from the dealer confirming when the car arrived in NI, where it was kept and that it has remained there since. Make sure the documents identify the vehicle by VIN where possible.

If Revenue accepts that evidence, customs duty and import VAT should not be due.

Shane O' Donoghue - Complete Car Advisor