Expert answer

Hi Trevor,

If the original importing dealer sold the car on and it has been in use by someone in the North for, as Revenue puts it, “a reasonable amount of time” before you bought it, then that is correct. However, if you're buying directly from the dealer and the car has not been used privately in Northern Ireland at all then it's highly likely that you'll also be liable for VAT and import duty.

Expert answer

Hi Tommy,

Assuming it is a normal 2016 Citroen Berlingo van that has been registered and used in Northern Ireland, you should not have to pay customs duty or Irish VAT, but you will have to pay VRT when registering it here.

The VRT will usually be based on Revenue's OMSP (Open Market Selling Price) for the van rather than what you paid for it. For most 2016 diesel Berlingo vans, I'd expect the rate to be 13.3 per cent of the OMSP, so probably somewhere in the region of €800-€1,200 depending on the exact model, mileage and condition.

Before buying, make sure the V5C shows NI registration/keeper history and check that it has an NI MOT/test history. If it was only brought into Northern Ireland from Great Britain by a dealer and was not previously in use in NI, Revenue may look for Windsor Framework/customs documentation, and the costs and paperwork could change significantly, potentially meaning you'd also have to pay VAT and import duty.

Expert answer

Hi Conor,

Revenue's own advice is vague and so our guide takes a 'belt and braces' approach. We don't believe you'd need all those documents so long as you can indeed prove the car was in use in the North via the V5C and MOTs.

Those should be enough to avoid having to pay import duty/customs and VAT.

Obviously, you must pay VRT and the NOx levy (on cars with an engine) no matter what.

Expert answer

Hi Fergal,

VRT is unavoidable regardless of where the car is coming from, though on an electric car such as the MGS6 EV, it's likely to be zero thanks to the rebate.

The VAT situation is trickier. The key issue is that it's effectively treated as a new vehicle. In EU/Irish tax terms, a car is considered new if it is either less than six months old or has covered less than 6,000km. While this one has done enough mileage, its November 2025 registration means it's still within that six-month window. On top of that, it's a dealer demonstrator, not a privately owned car in normal use in Northern Ireland, so it doesn't qualify for the NI exemption route either.

The result is that 23 per cent Irish VAT will be payable when you register it here.

Saying that, you may be able to get the dealer to sell it at zero per cent UK VAT, so the hit won't be as tough to swallow as it might have been.

Talk to them about the situation and see what they say.

Expert answer

Hi Ashley,

In principle, that should work, though Revenue is specifically looking out for people trying to circumvent VAT and import duty on such cars and there is no fixed three-month period. The wording says, “a reasonable amount of time” and that Revenue will take it on a case-by-case basis.

I suspect that, if it saw the name of the person registering the car in Ireland anywhere near the original paperwork in England, it would suggest that VAT and import duty are payable.

VRT should be minimal or zero depending on the value of the EV after importation regardless of where the car is coming from.

Expert answer

Hi Patrick,

No matter what, you'll have to pay VRT on it, usually 13.3 per cent of the Open Market Selling Price (OMSP) for category B vans.

The bigger question is whether VAT and customs duty apply, and that depends entirely on the van's history.

If the van has been registered and in use in Northern Ireland, then you should not have to pay either VAT or customs duty when importing it into the Republic.

However, many vans in Northern Ireland were originally supplied from Great Britain (i.e. England, Scotland or Wales). If that's the case - or if you can't prove the van's use in the North - Revenue may treat it as a GB import via NI, which can trigger 23 per cent VAT and 10 per cent customs duty.

There's also a separate rule for newer vehicles: if the van is less than six months old or has under 6,000km on its clock, Irish VAT will apply regardless of where it comes from.

In summary, VRT is a given, but avoiding VAT and import duty comes down to having clear evidence that the van has been properly in use in Northern Ireland.

Expert answer

Hi Stephen,

First up, I'm afraid your previous residence in the North can't help you if you've moved south years ago. There is a "Transfer of Residence" scheme in place that allows you bring your car with you when you move, but it can't be done years after the move.

We need the OMSP (Open Market Selling Price) and the VRT band to do the calculation - and this is just an estimate. The OMSP is the value Revenue believes the car to be worth in Ireland after registration, so that's not a fixed thing. Let's round it up to €20,000 for the sake of our calculations.

You didn't state whether it's petrol or diesel. In both cases the CO₂ rating from 2016 will have to be 'uplifted' to align with the newer WLTP scheme. We believe the petrol model would be in Band 18 (156-170g/km after uplifting) at 30 per cent of OMSP and the diesel would be in Band 16 at 25 per cent. 

The former then would be €6,000 VRT and the latter €5,000 - if the OMSP is €20,000.

Do not forget that you will also have to pay the NOx levy on top of all this, which will be way more expensive on the diesel model.

Expert answer

Hi Adam,

Based on the information you've provided, I think you'll cause complications by trying to get rid of the VAT portion through an intermediary in the North, and that may raise suspicions with Revenue on importation.

There's no way to avoid VAT on a car - you either pay it in the North or when you import it here. 

As the car was used in the North for those two years, there should be no additional VAT (or import duty) payable on importing it south, even though it was used by a dealer. Just pay the dealer in full, get an invoice from them showing the transaction and then you should only be dealing with VRT (which is presumably zero in the case of a used EV such as this in any case).

If in any doubt, send a query to Revenue.

Expert answer

Hi Lucas,

It's very simple: as this vehicle is over 30 years old it qualifies for a flat rate of VRT - it'll be just €200.

Make sure you understand the potential for VAT and import duty payments on importation though, depending on where you're bringing it in from.

Expert answer

Hi Gerard,

On importation, you will not have to pay VRT as the Kona is all-electric and within the top limit for a full VRT rebate.

We can't determine the car's customs status for you, however, which determines whether or not you'll pay VAT and import duty. To avoid that, you'll need to ensure the car was actually imported into the North and used there for a “reasonable amount of time” (Revenue's words) before being sold on for export.

Put more simply, if the dealer brought the car into the North from England, Scotland or Wales just to sell on, it's highly likely that you will be stung for VAT and duty.