Looking to import a Kia EV3 from the North.
The question
I am purchasing a Kia EV3 electric vehicle from a dealer in Northern Ireland. It was first registered in Northern Ireland in February 2026. There are 4,200 miles on the clock. I calculate from the VRT calculator that there is no VRT on the vehicle.
Is this correct and how will the VAT work as it seems that the dealer in NI can claim back the VAT when it is exported?
Thanks.
Asked by Daniel Rooney ·
Expert answer
Hi Daniel,
You're probably right on the VRT side of things, depending on which version of the EV3 it is exactly.
Regardless of what the dealer says, if the car is actually over six months old by the time you buy it, it would be considered 'used' by Revenue so, assuming this is an original Northern Ireland car (and not one imported from GB to sell on), no VAT to the Irish government would be payable.
However, if this car has not actually been in use in the North, it may be subject to VAT and import duty when you bring it in, so clarify its customs status before committing to the purchase. Even if the dealer deducts UK VAT from the price, you could still be stung with a big bill.
Answered by Shane O' Donoghue