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Hi Noel,

Going on the information you've provided, the only importation costs should be the flat-rate VRT for classic cars (€200). You will need paperwork to prove that the BMW has been registered and used in Northern Ireland. Book the car in for a VRT inspection with the NCTS within seven days of bringing the car south and they will talk you through it all.

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Hi Tad,

The cable plugs into the left-hand side of the 2025 HS PHEV above the rear wheel (the passenger side of the car in Ireland) and yes, the petrol filler is on the opposite side. The flaps covering them look identical. 

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Hi Brian,

There is no stipulation that the vehicle must have been privately owned, but it must have been owned and used by someone/a company registered in Northern Ireland for “a reasonable amount of time” (according to Revenue) – and you'll have to prove that if you wish to avoid paying customs duty or VAT.

No matter what, of course, you will still be liable for VRT.

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Hi Marco,

Revenue says that it treats every car individually depending on circumstances, but our feeling is that there would be no customs duties or VAT payable on this car so long as you have paperwork to prove all of the above. The key thing here is that the car was used in Northern Ireland already and not just imported there to be sold on.

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Hi Adam,

That's correct so long as the car was actually used in Northern Ireland – and not just imported by a dealer from the rest of the UK for sale. If it's an original Northern Ireland car then it's fine as well. Don't forget about the NOx levy as part of the VRT payment.

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Hi Lorraine,

In Ireland, the first NCT (the Irish equivalent of the UK's MOT) is not due until four years after the first date of registration of a car. That duration applies even if the car was first registered in the UK so, in the case of a 2022 Tucson, it is not necessary to put it through an NCT until 2026.

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Hi Eamonn,

It doesn't matter where the motorhome is coming from for VRT purposes as it is calculated as 13.3 per cent of the OMSP (Open Market Selling Price - i.e. the value Revenue believe the vehicle to be worth in Ireland) regardless.

You need to book an appointment with the NCTS for its inspection and then you will be informed of the VRT payable.

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Hi Jason,

For a 2022 Kia EV6, regardless of its origin, there is likely to be full VRT relief on importation. That's because the relief applies to EVs worth up to €40,000 in Revenue's eyes (that value is called the Open Market Selling Price - or OMSP) and taking a look at Irish classifieds now, no 2022 EV6 exceeds that value.

Whether import/customs duty is payable – and indeed VAT at 23 per cent – is not so clear cut, and that will depend on the specific vehicle.

I suggest you read our Guide to importing a car from Northern Ireland feature to familiarise yourself with some of the rules, but distilled down, if the car you're importing from Northern Ireland has been used by someone living there for “a reasonable amount of time” (Revenue's words) then no VAT or customs duty should be payable when importing it south of the border.

You will need to be able to prove that about the car.

If you're buying from a dealer in the North, you need to talk to them and ask if the car has been imported according to the Windsor Framework, and if so, if they'll supply proof to you of that.

Without proof, you could be slapped with a VAT and customs duty bill when importing the car.

Hopefully that has been of help, but don't hesitate to come back to us if you need more assistance.

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Hi Nicholas,

When the vehicle is presented at an NCT centre for inspection, on importation, it doesn't matter what the UK registration document says. If the vehicle has been converted to a two-seat commercial with a bulkhead and no rear seats, then it is likely to be treated as such.

Assuming there is no paperwork relating to the conversion; however, it may be advisable to get an engineer's report beforehand. The NSAI has a list of Approved Test Centres here that should be able to help with that. https://www.nsai.ie/certification/automotive/national-type-approva/atc/

You are supposed to book the vehicle in for an inspection with the NCTS within seven days of its arrival and have it re-registered within 30 days, so keep all that in mind when you're booking appointments.

Do let us know how you get on.

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Hi Jane,

If the Open Market Selling Price of the car (the OMSP is the value Revenue in Ireland believes it is worth after importation) is less than €40,000 then you'll have no VRT (Vehicle Registration Tax) to pay. If the OMSP is between €40,000 and €50,000 then there's tapered VRT relief, and no relief at all for cars deemed to be worth more than €50,000.

The above applies no matter what the 'customs state' of the car.

What you need to look out for is whether you'll be liable for customs duty - at 10 per cent of the customs value (purchase price, plus transportation costs, plus insurance) - and VAT. The latter is 23 per cent of the customs value plus the customs duty.

Now, if the car has been in use in Northern Ireland for, as Revenue calls it, “a reasonable amount of time”, then VAT and customs duty are unlikely to be payable. You will need proof of that, however. If the car is being bought from a dealer that imported it from England for sale, then ask them for proof of importing according to the Windsor Framework.