Can I avoid VRT and VAT importing a Toyota Hilux?
Hi,
I am considering importing a 211 Toyota Hilux from Northern Ireland. I am not VAT-registered. My wife is originally from the North and her parents still live there. I have previously imported a car from the UK in 2019 and paid VRT, and last year we were successful in importing my wife's car from the North without paying VRT, as she met the criteria.
Just wondering is there any way for me to avoid VRT or VAT, or both somehow? Maybe using her parents, some way.
Any thoughts or ideas would be great.
Thanks
Derek (Kildare )Jul 2025 Filed under: importing
Expert answer
Hi Derek,
Based on the information you've given us, I do not believe there is any way you can avoid the VRT in this case.
It is quite possible that no VAT will be payable on the Hilux, however, regardless of your status. If the Hilux has been registered and used in the North for “a reasonable amount of time” (according to Revenue) then no VAT or import duty will be payable. Essentially, so long as a car dealer in the North didn't just import it there to sell it on to someone south of the border it should be fine.
You'll need paperwork to prove it has been used in Northern Ireland of course.
Can I import this VW Golf from the North VAT-free?
Hi,
I am going to buy a car from a second-hand dealer in NI. The car was previously in use in mainland UK. The dealer says he has paid the VAT and that they have an exemption to sell to the Republic, customs and duty free. The car is a 2020 Volkswagen Golf.
Do I have to pay VAT if I buy it and bring it across the border?
Hugh McDonald (Kilnaleck)Jul 2025 Filed under: importing
Expert answer
Hi Hugh,
If what the dealer says is true, and can provide you with paperwork to prove it to Revenue on importation, then you should not be liable for any VAT or import duty when you bring it across the border. Of course you will still have to pay VRT and the NOx levy.
Can I import a Land Rover Defender as a commercial?
I am looking to import a Land Rover Defender 110 or 90 from the UK as they are significantly cheaper over there. I however do not want to pay a huge amount of VRT. Can it be brought in as a two-seat commercial and only pay the €333 rate?
Alex Ryan (Dublin )Jul 2025 Filed under: importing
Expert answer
Hi Alex,
If the vehicle is indeed a two-seat commercial then yes you can import it as that and pay just 13.3 per cent of the Open Market Selling Price (OMSP). The €333 rate you refer to is the annual motor tax rate for commercials, which is only available for those using their vehicles for zero private use whatsoever.
Do I pay VAT on importing a car from Northern Ireland?
Hi,
I would like to know if I have to pay VAT if I import a used vehicle from Northern Ireland into the Republic.
Do I need to pay extra tax due to Brexit?
Christine (Tralee)Jul 2025 Filed under: importing
Expert answer
Hi Christine,
It sounds like you're new to this, so it may be worth reading our Guide to importing a car from Northern Ireland feature.
In summary, whether you have to pay VAT and import duty depends entirely on the circumstances of the car in question. If the car was registered new in NI and used there (and is now over six months old) then no VAT etc payable.
Same thing for a car imported from the rest of the UK to the North, registered and used there for "a reasonable amount of time" according to Revenue.
The ones to watch out for are cars brought in by a dealer in the North purely to be sold on, without properly importing it first.
The dealers in the North should know what paperwork you need to show Revenue, but always check for yourself.
And finally, no matter what, you will be liable for VRT and the NOx levy.
What paperwork is needed to import a car from the North?
Hi,
I recently bought a car in NI. Registered in my name, just waiting on papers. But I live in Republic of Ireland and want to register there. How does this work? What papers will I need?
Thanks
Erika (Navan)Jul 2025 Filed under: importing
Expert answer
Hi Erika,
You will need to go through the standard importation procedure for all cars being brought into Ireland. Keep all documentation relating to the purchase and the car's original importation into Northern Ireland. Hopefully it's exempt from VAT and import duty, though you will have to pay VRT and the NOx levy regardless.
Be aware that you must make a reservation with the NCTS within seven days of the car arriving south of the border, with a view to completing the process in 30 days.
I highly recommend you read our guides on the subject:
What paperwork do I need to bring an EV in from the North?
Hi,
Do you know what financial documentation if any ROI customs typically look for when importing an EV from NI to ROI? Based on a UK mainland reg EV that's well under €40k sale price in ROI, the car will have been bought from dealer in NI and used in NI for five months by owner prior to sale to ROI.
Sean (Louth)Jul 2025 Filed under: importing
Expert answer
Hi Sean,
Going by the information you've provided, we'd expect no VAT or import duty to be payable, but you will need some form of proof that the car has indeed been in use in the North during that time - and not just imported to be sold on by the dealer. The logbook may well show that, but also try to find evidence the car went through an MOT in the North.
After that it's just the normal process for importation via the NCTS VRT inspection, so you'll need the V5C (logbook), purchase invoice, ID, proof of address, etc.
Would VAT and duty be payable on this Nissan Leaf?
Hi there,
I found a full electric car in Northern Ireland. It's a 2017 Nissan Leaf. It's from a dealer but it has an English reg. The dealer said that it has been with a local previous owner since 2023.
Checking the MOT test history you can only see that it was last tested in UK on the 14 Oct 2020 and then tested again in NI on 03 September 2021. I asked the dealer if he could supply a copy of the V5C but can't due to data protection. So, I'm a bit confused.
To be exempt from VAT, there's information saying that the car has to registered in NI before Jan 2021. And other information saying that you need proof that the car was registered in NI for a considerable amount of time - I've heard people saying six and now three months).
Do you think I'd have to pay VAT for this car? Would the test history from gov.co.uk suffice? Any information or suggestions would be great.
Thank you in advance and kind regards
Ed (Leixlip)Jul 2025 Filed under: importing
Expert answer
Hi Ed,
There were several rule changes in the past few years, but it now seems to boil down to the relatively simple matter of whether you can prove the car was used for "as reasonable amount of time" in the North before it was imported. It sounds to me like that would be the case on the Leaf you've found and yes, I believe the official test history from gov.co.uk would suffice.
If in doubt, do contact Revenue directly for yourself.
Costs to import a Transit crewcab from the North?
I'm thinking of importing a Ford Transit Custom crew cab from Northern Ireland into the Republic of Ireland. There are three seats in the back. I'd like to know the costs of import.
James Parke (Sligo)Jul 2025 Filed under: importing
Expert answer
Hi James,
If the vehicle has been in use in the North for "a reasonable amount of time" (according to Revenue) then there should be no VAT or import duty payable. You will need to obtain proof of that.
Assuming that is the case (and not that the Transit was just imported from England by a dealer in Northern Ireland to just sell on), really it's just VRT, which we believe should only be €200 for the van you've described.
Can you help determine if I have to pay VAT etc on this car?
Hello, wondering if you could help with my query, please. Thinking of buying a used car from NI. First registration was in UK in 2021. Second buyer was a resident of NI, and he registered that car in Dec 2022 in Belfast. First MOT was passed in NI in Jan 2025. Could you please confirm if this car would be exempt from VAT and custom duties?
Thank you.
Kind regards
Nedas Juknevicius (Drogheda)Jul 2025 Filed under: importing
Expert answer
Hi Nedas,
It certainly sounds like that car would be VAT and import duty exempt, so long as you can prove all the details you've given here.
Looking to import a camper from Northern Ireland...
Hi,
I am looking to buy a camper in NI. The camper has been registered in NI for over two years. When looking at your article on this, I will not have to pay any VAT nor customs duties. Is that correct?
Also, I am unsure what the NOx levy is and how to calculate it. The camper is a 2014 2.2-litre diesel.
Would you be able to give an indication on the NOx levy for this kind of vehicle please?
Rene (Waterford)Jul 2025 Filed under: importing
Expert answer
Hi Rene,
If the camper was imported into Northern Ireland properly over two years ago and used there - and you can prove that - then you should not be liable for VAT or import duty.
There is no NOx levy on campers, you'll be glad to know, just VRT at 13.3 per cent of what Revenue calls the Open Market Selling Price (OMSP).