Expert answer

Hi Kieran,

That's frustrating on the resale value of your car, but we're in no better position than the dealers you've spoken to and they hold the 'power' in that regard so the cost-to-change will all come down to the deal any one showroom is willing to make. Anecdotally, you'll get a better deal if you go back to a BMW outlet, but it doesn't sound like any BMW is on your radar this time around. 

The three cars you've listed are decent enough, but I'd strongly urge you to test drive them before you make any decisions as they'll all feel a big chunky and heavy next to your BMW i4. 

Have you considered Polestar at all? Both the Polestar 2 and Polestar 4 are within the same price ballpark as you're looking and are both great to drive with a bit of an SUV vibe. The Polestar 2 has been around for a while (I own one as it happens) but it was significantly upgraded last year for more performance, spec and efficiency. It's now either rear-drive or all-wheel drive.

Again, take the time to go and test drive all of these cars before you bother trying to make deals, as the driving experience of the BMW i4 is a hard act to follow.

Expert answer

Hi Mark,

Revenue don't require an MOT at any stage of the importation process. Previous MOTs can be used to show that a car imported from Northern Ireland was used there and hence may not be liable for VAT and import duty, but that is not the only way to prove the car's status. At no point does Revenue stipulate that the car must have an MOT.

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Hi James,

You're not alone in having this issue. We can find that T-Roc on the MLIT website and get its CO₂ emissions and fuel consumption data, but we cannot see a document showing its NOx rating. The best we could come up with is a spec sheet for the 2025 model on sale today in Japan. Given that this should be the same as the 2022 version, Revenue may accept that. It's 150mg/km.

We've not heard of anyone successfully obtaining this information from a European brand directly, and it's unlikely that Revenue would accept data for the T-Roc sold in a country other than Japan, as there can be regional differences.

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Hi David,

If you are buying a used car from a garage in Northern Ireland that originally came from Great Britain, the key question is whether it has been properly customs-cleared into Northern Ireland. In your case, the garage has confirmed that it used the Trader Support Service (TSS) to bring the car in, and it has the paperwork to show that. That means the car is considered to be in 'free circulation' in Northern Ireland under the Windsor Framework.

When you purchase it from the NI garage and bring it into the Republic, you will not have to pay Irish VAT or customs duty, even though the car is still on GB plates. What you will have to pay is Vehicle Registration Tax (VRT) and, if applicable, the NOx levy when registering the car through the NCTS system, as you mentioned.

The important thing is to ensure you receive and keep the TSS documentation from the garage, as Revenue can ask to see it when you register the car. Without that proof, Irish VAT and customs charges could potentially be applied.

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Hi Martin,

The information is supposed to be on this page but it's difficult to find your way around. First up, make sure you use whatever browser you have to translate to English.

Scroll down to the section marked '5. 1. Gasoline passenger car fuel economy'. We found the VW Up in the Volkswagen tab of the Excel file that downloads when you click on 'Imported vehicle (JC08 mode)'. However, that only gives the CO₂ emissions (106g/km) for a single version of the Up, so hopefully that's the correct one.

To find the NOx, we searched the page that link is on for "Volkswagen Up" and found a series of documents, including this one showing a NOx value of 0.013g/km.

Hopefully Revenue will accept both of those documents as proof.

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Hi Elizabeth,

On such a new vehicle, which presumably has a full service history and part of its new-car warranty in place, there aren't many 'cons' we can think of. That's assuming you have access to the car's history and that it has been registered in Ireland already by the dealer.

Ask for all the documentation showing when it was registered and for the full service history, etc. 

Expert answer

Hi Michael,

DS Automobiles will not be represented at the IAA Munich show next month, unfortunately. 

Your best bet is France, as the car is already available to configure on the French DS Automobiles website. I'd suggest contacting dealers ahead of time there if you're planning to travel to France soon, as it's highly likely they have cars available for test drive.

Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

Expert answer

Hi Damian,

Yes, that is entirely possible. Make sure the paperwork shows that the car was imported into the North according to the Windsor Framework with clear reference to the car's identity, the dates and all costs paid. 

Expert answer

Hi Dilan,

The lower CO₂ rating of that earlier car was according to the old “NEDC” standard. Any cars imported since 2021 with an NEDC-standard CO₂ figure (as this Jap import would have had) would have had the number 'uplifted' by Revenue to make it comparable to the newer WLTP standard. It was trying to reduce the number of older, more polluting diesels being imported, but it just means that people may more motor tax at times, even if the cars are identical to those already registered in Ireland.

Of course, a Japanese model's CO₂ figure could be a little different on top of all that.