Will VRT and duty be sold on this original NI car?

Hi,

A car was first registered new in NI in 2022 for 14 months, then taken or sold to England, had three MOTs in England and returned to a main dealer for sale in NI in July 2026. All the time staying on NI plates.

What are the tax implications of importing to Republic of Ireland today? I understand that VR is zero as it's electric, but will VAT and customs duty be required even if it was first registered in NI?

Damian (Donegal )

Jul 2026 Filed under: importing

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Expert answer

Hi Damian,

The car's original Northern Ireland registration does not, by itself, protect it from Irish import VAT or customs duty.

Because it subsequently spent time in England, Revenue is likely to treat its return to Northern Ireland as a movement from Great Britain unless the dealer can prove that it was properly customs-cleared when it came back into NI.

The fact that it retained its NI registration number throughout does not determine its tax status.

If the dealer can provide the relevant Northern Ireland Import Declaration, showing that the car was legally brought back into NI under the Windsor Framework, it should then be possible to register it in the Republic without paying any Irish import VAT or customs duty. Revenue may sometimes accept alternative evidence, but an import declaration is the clearest and safest documentation.

Shane O' Donoghue - Complete Car Advisor