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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?