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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 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 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 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 Tilly,

The fact the vehicle is French makes no difference to the situation.

I can confirm that no customs duty will be payable, though you should still make a customs declaration before bringing the vehicle south of the border.

Irish VAT, at 23 per cent of the total sale price, will be payable. However, the Northern Irish dealer should be able to zero-rate the sale – i.e. not charge you UK VAT.

The other large fee will be VRT (Vehicle Registration Tax), which is calculated as 13.3 per cent of the OMSP. That's the Open Market Selling Price according to Revenue in Ireland. It is not directly related to the purchase price, but the value Revenue believes the vehicle to be worth after importation.

I'd suggest you give the Northern Irish dealer a call and talk it through, as they're likely to have gone through this process many times already.

Do let us know how you get on.

Expert answer

Hi Carl,

Either set up a temporary insurance policy with a Northern Irish insurer that will cover the car to be driven south of the border or temporarily add the car to your own insurance policy until it is re-registered. Best thing to do is call your existing insurer and ask about that.

I'm sure you realise that you will have to re-register the car in the south before selling it on.

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Hi Eugene,

While we don't yet have Irish specifications for that car, MG UK has confirmed its offering for the S5 EV and it includes manual lumbar support for the driver on the top Trophy Long Range model only.

We would expect the Irish cars to be the same.

Expert answer

Hi John,

There's no way to know for sure the exact VRT due until the car is brought for inspection at an NCT centre after importing it. Even if the car appears on Revenue's site, there are disclaimers on there indicating that it's an estimate only.

To make your own estimate, you'll need to have the CO₂ figure of the specific car you're looking at and you'll need to guess what Revenue will say the Open Market Selling Price (OMSP) is for that car.

The latter is the figure Revenue believes the car to be worth as an Irish car selling on the open market today. It's not easy to estimate for a relatively rare model such as the A3 Cabriolet. We found one from 2014 listed on Carzone for about €16,000, which is probably as good a starting point as any.

Watch out with the CO₂ figure. The official figure for a 2014 car is likely to be according to the old “NEDC” system and unless a WLTP figure is available Revenue will use its “uplifting” formula to bring the CO₂ up. You'll find that formula in our Guide to Importing Cars from the UK page (it applies no matter where the car is coming from).

Once you have your CO₂ figure you can look up the VRT band and percentage on our How Much VRT is Paid in Ireland? page. The VRT due will then be that percentage of the OMSP.

The NOx levy is separate to this calculation – though payable at the same time. It's not so easy to look the NOx emissions up and hopefully the car in question has a certificate of conformity with the information on it. There's a bit about that on the Guide to Importing Cars from the UK page mentioned above that again applies no matter where the car is coming from.

Hopefully that all helps. If you want us to assist with the calculations, come back to us with as much detail as possible on the car in question.

Expert answer

Hi Chris,

Assuming the vehicles are registered in your name and you qualify for Transfer of Residence (ToR) relief, the following steps must be completed:

1 - Apply for ToR relief by following the steps on Revenue's Moving to live in Ireland from outside the EU page. After completing this, you'll receive a reference number or ToR approval letter, ensuring no customs duty or VAT are due. 

2 - Book an appointment at NCTS.ie to have the cars inspected. Even if eligible for ToR with no VRT due, you still need this step. You'll then get Irish registration numbers to get plates made. 

3 - Tax the cars on Motor Tax Online and the Irish registration certificates will come in the post. 

For the latter steps you'll need the following:

- Original V5C 'logbook' for the cars

- Proof of Irish address

- Photo ID

You should start the ToR process immediately as you are supposed to book an appointment with the NCTS within seven days of arrival in Ireland and then complete the process within 30 days.

One word of caution though, and perhaps it's worth a call to Revenue in Ireland on this, but the above guidelines are correct when bringing one car into Ireland that you own. There is no specific guidance in the public realm for bringing more than one vehicle with you. In theory it should make no difference how many cars you bring in, but it's worth checking that before you commit to the process to avoid unnecessary costs.

Do let us know how you get on.

Expert answer

Hi Tim,

Try one of the Irish car history websites such as Cartell.ie. You will have to pay for a detailed history.