Guide to importing a car from Northern Ireland

Published on April 30, 2025

Northern Ireland enjoys a unique status, in that it's both within the European Union for customs purposes, and also outside it, and still part of the UK in its post-Brexit period. That means a lot of complicated rules for moving goods back and forth.

For car buyers, it means that a car which has been brought from the rest of the UK into Northern Ireland can be imported down here without the need to pay any VAT nor customs duties. That represents a considerable saving on bringing the same car in directly from England, Scotland, or Wales.

Will I have to pay VRT when importing a car from Northern Ireland?

Yes, you will. The requirement to pay VRT (Vehicle Registration Tax ) still exists for any car imported into Ireland, whether it's from the UK, Northern Ireland or indeed another EU member country or not.

Will I have to pay the NOx levy when importing a car from Northern Ireland?

Yes, you'll have to pay the NOx levy as well, although if you're importing a petrol-powered or hybrid-powered car, the NOx levy cost is negligible (and zero for EVs of course). It only really gets expensive for older diesel-engined cars. Note, this is not payable when importing commercial vehicles.
Read How Much VRT is Paid in Ireland? for more information on VRT rates and the NOx levy.

So where am I making the saving?

The saving is in VAT and customs duty. Now, there are essentially two channels for this. Cars registered in Northern Ireland before January 1, 2021 are counted as having been registered within an EU member state (because of the complexities of the UK's withdrawal from the EU, which began in 2016 but only officially concluded in January 2021) and so you will pay no VAT nor any customs charges to bring one of those cars across the border.

That applies irrespective of the age of the vehicle itself. So, whether the car was first registered in the UK in 2020, or any year prior, as long as it arrived in Northern Ireland before midnight on December 31, 2020 - and supplying proof of that arrival is critical - it will be VAT and customs duty free if you buy it and import it to the Republic of Ireland.

For example: A 2019 Ford Fiesta, first registered to a buyer in Manchester and subsequently traded in to a dealer in Northern Ireland in November 2020. That car is treated as an EU-registered vehicle, and as such you will not have to pay customs duty nor VAT.

What's the other channel?

The other way that a car can be brought from Northern Ireland into the Republic, free of VAT and customs duty, is if it has been brought into NI under the auspices of the Windsor Framework after midnight on December 31, 2020.

According to a statement from Revenue: “A vehicle that has previously been in use in Northern Ireland can be registered for VRT in the State, without liability to additional customs duties and import VAT. Proof will be required that the vehicle has been in private ownership for a reasonable period of time - a copy of the V5C showing the last registered keeper in NI and the date of registration to that keeper. Vehicles that have not previously been in use in Northern Ireland will require proof that the vehicle has been imported to Northern Ireland in accordance with the requirements of the Windsor Framework. A copy of the customs declaration lodged in Northern Ireland that clearly identifies the vehicle being registered must be provided.”

According to Revenue's more extensive notes on importing cars from Northern Ireland: “Under the Windsor Framework, Northern Ireland will continue to apply and adhere to EU rules in relation to trade in goods. The result is that there are no customs formalities, including customs declarations or payment of tariffs, on trade between Ireland and Northern Ireland.”

So what does that actually mean?

It means that, thanks to the Windsor Framework, which governs the movement of goods between Northern Ireland, the rest of the UK, and Ireland, a car properly imported into Northern Ireland is effectively considered to be already in the EU, so there are no VAT charges.

In Ireland that would be 23 per cent, let's not forget, and charged on the 'customs value' of the vehicle. Usually this will be the purchase price plus the cost of transport and insurance, plus any customs duty payable. Customs duty (sometimes called import duty) is usually ten per cent of the paid price of the car plus shipping costs, but for a qualifying car coming from Northern Ireland, there's no customs duty payable, either.

Yes, you still have to pay VRT, but you're making a massive saving compared to the cost of importing a car from the rest of the UK.

How do I know a car is covered by the Windsor Framework?

This is a grey area, so you need to make sure that you have all your paperwork gathered. Revenue will accept a car as adhering to the Windsor Framework as long as it's been brought to Northern Ireland, and registered for use there - which means that someone living in Northern Ireland has transferred the car into their ownership, at their address, had an MOT done etc.

Now, Revenue adds a caveat to this, which is that the car must have been registered in Northern Ireland for “a reasonable time”. That's basically a clause which allows Revenue to slap VAT and customs duty on a car which has been brought to Northern Ireland specifically for the purpose of then being imported into the Republic.

How long is a reasonable amount of time? Revenue is giving itself considerable leeway in how it defines this, saying that: “What is considered to be a reasonable period of time, for this purpose, depends on the facts and circumstances of each case.”

In theory, this allows you to buy a car from a dealer in Northern Ireland which has only just landed on their forecourt and import it VAT and customs free. But you will definitely be asked to prove that the vehicle wasn't brought to NI specifically for you by that dealer. To prove that, see below...

What paperwork do I need to gather?

You'll need a copy of the V5C - that's the UK vehicle registration document - showing the last registered keeper in Northern Ireland and a date of registration to that keeper, and a Ministry of Transport (MOT) test history in Northern Ireland. That second piece of paperwork, the MOT, suggests that Revenue will generally be looking for proof that a car has been in use in NI for several months, as MOTs take place annually.

If, as in the case of a car that has only recently arrived on a dealer forecourt, you cannot show proof of use in NI for 'a reasonable time' then you'll need some other documentation. Specifically, you'll need a copy of the Customs Declaration lodged in Northern Ireland, which clearly identifies the vehicle being registered there. A professional dealer who has brought a car across from England, Scotland or Wales should be able to provide this. If you can't show that important piece of paperwork, then Revenue will assume that the car hasn't been properly registered in NI and so will apply both VAT and customs duty.

OK, I've found the car I want and gathered my paperwork. What now?

If you're bringing a car in from Northern Ireland you'll need to bring it for an NCT within 30 days of it arriving in the State, and you'll need to bring along all the paperwork including the customs declaration showing the date of arrival of the vehicle in Northern Ireland, with the identification of the vehicle clearly marked; a copy of an invoice from a transport company identifying the vehicle and delivery date; tax and insurance details indicating use in Northern Ireland; and a copy of the V5C registration document showing the last registered keeper in Northern Ireland and a date of registration to that keeper.

You'll also need your own ID and proof of address, and preferably your public services card (if you have one) and your PPS number.

What if it's a new, or nearly new car?

Ah, now VAT (but not customs duty) comes back into the equation. For VAT purposes, Revenue regards a car as being 'new' if it has been in use for 6,000km or less, or was first registered six months ago or less, so bear that in mind when you're choosing. All is not lost, however, as dealers can now claim back the VAT originally paid on the car in the UK if it's being exported to Ireland.

You see, from May 1, 2023, the UK government introduced the Second-Hand Motor Vehicle Payment Scheme (SHMVPS), which replaced the old margin scheme. That allows car dealers who are VAT-registered in Northern Ireland to reclaim the VAT element of the vehicle cost if the vehicle is purchased in Great Britain and removed or exported from there by the purchaser or by the GB dealer. This also means that Irish car dealers will now be in the same position as NI car dealers when purchasing a qualifying vehicle from Great Britain.

In other words, the dealer selling you the car can claim back the UK VAT fraction of the price and can pass that saving onto you if they wish. It's not a total saving - UK VAT is charged at 20 per cent, but the dealer can only claim back 16.7 per cent (called the VAT fraction), and you'll still have to pay Irish VAT at 23 per cent - but at least it's some kind of saving on the price of importing a new or nearly new car.

However, there's no onus on the dealer in Northern Ireland to do this; you might need to use it as part of your bargaining process, although some dealers will doubtless advertise it up front as a potential incentive for cross-border shoppers.

Ask CompleteCar.ie for help

The above is our interpretation of the rules, as laid out by Revenue, but we realise that it's not all as clear as it could be. Feel free to send us your queries via the Ask Us Anything page and we'll do our best to help.