From NI: no customs duty, no import VAT — just pay VRT (7–41% of the Irish market value based on CO₂). From GB: add 23% import VAT on top of VRT. Book your VRT appointment within 7 days and register within 30 days. Always run the numbers on the Revenue VRT calculator before you buy — savings are real on higher-value cars but can disappear on cheaper ones.
NI vs GB: the key difference since Brexit
This is the single most important distinction. Get it wrong and you could face thousands in unexpected VAT and customs charges:
From Northern Ireland
Under the Windsor Framework, NI remains within the EU single market for goods. A car genuinely in use in NI (registered, taxed, MOT'd by an NI resident) can be brought to Ireland with no customs duty and no import VAT. You still pay VRT.
From Great Britain
Since 1 January 2021, a car from England, Scotland or Wales is treated as an import from a non-EU country. You must pay import VAT at 23% on the purchase price + transport. Customs duty is 0% if UK rules of origin are met. Plus VRT.
If you buy from a NI dealer, check whether the car was originally registered in NI or brought over from GB as stock. If it came from GB, the dealer must have customs paperwork. Without it, Revenue may charge you customs duty and VAT at 23%.
VAT at 23% applies regardless of NI or GB origin if the car is less than 6 months old or has less than 6,000 km. Under EU rules, this is treated as a "new means of transport".
Step-by-step import process
Get the V5C (UK logbook), purchase invoice showing date and price, and any customs documentation (if via NI dealer with GB stock).
You can drive the car to Ireland on its UK plates. Keep all purchase documents with you in the car.
Fill in the Vehicle Purchase Details form online at revenue.ie. This must be done before your VRT inspection appointment.
Book online at ncts.ie. You must book within 7 days of bringing the vehicle into Ireland.
Bring the car and all documents. The vehicle is inspected to verify it matches the paperwork. Pay VRT on the spot.
You get your new Irish reg number immediately. Order plates from a motor factor and fit them.
Register for motor tax at motortax.ie using your new VRC and insure the car with an Irish policy.
You must register the vehicle within 30 days of bringing it into Ireland. Late registration incurs additional VRT penalties. Driving on foreign plates beyond 30 days without registration is an offence.
VRT rate table (Category A — passenger cars)
VRT is calculated as a percentage of the Open Market Selling Price (OMSP) — what Revenue estimates the car would sell for in Ireland (not what you paid). Each CO2 band has a minimum VRT amount.
| CO2 (g/km) | VRT rate | Minimum |
|---|---|---|
| 0–50 | 7% | €140 |
| >50–80 | 9% | €180 |
| >80–85 | 9.75% | €195 |
| >85–90 | 10.5% | €210 |
| >90–95 | 11.25% | €225 |
| >95–100 | 12% | €240 |
| >100–105 | 12.75% | €255 |
| >105–110 | 13.5% | €270 |
| >110–115 | 15.25% | €305 |
| >115–120 | 16% | €320 |
| >120–125 | 16.75% | €335 |
| >125–130 | 17.5% | €350 |
| >130–135 | 19.25% | €385 |
| >135–140 | 20% | €400 |
| >140–145 | 21.5% | €430 |
| >145–150 | 25% | €500 |
| >150–155 | 27.5% | €550 |
| >155–170 | 30% | €600 |
| >170–190 | 35% | €700 |
| >190 | 41% | €820 |
Revenue sets the OMSP based on Irish market comparables for the same make, model, year and mileage. You can check the indicative OMSP at the Revenue VRT calculator on revenue.ie before you buy.
NOx levy
Since 1 January 2020, a nitrogen oxide (NOx) charge is added to VRT for all Category A vehicles. It is calculated based on the vehicle's NOx emissions:
| NOx emissions | Rate |
|---|---|
| 0–40 mg/km | €5 per mg/km |
| 41–80 mg/km | €15 per mg/km |
| Above 80 mg/km | €25 per mg/km |
If satisfactory NOx evidence cannot be provided, default charges apply: €4,850 for diesel and €600 for all other vehicles. Always ensure your NOx data is available before the inspection.
Customs duty & VAT
| Origin | Customs duty | Import VAT (23%) | VRT |
|---|---|---|---|
| Northern Ireland (genuinely in use) | None | None | Yes |
| Great Britain (UK origin) | 0%* | 23% | Yes |
| Great Britain (non-UK origin, e.g. Japan) | 6.5% | 23% | Yes |
| Any origin, <6 months old or <6,000 km | Per above | 23% | Yes |
* 0% customs duty applies under the EU-UK Trade and Cooperation Agreement if the car meets UK rules of origin (manufactured/substantially assembled in the UK).
Import VAT at 23% is charged on the customs value: purchase price + transport cost + insurance + any customs duty. This is separate from and in addition to VRT.
Documents you need
The UK logbook. Essential — registration will be refused without it. Get the full V5C from the seller, not just the green slip.
Clearly showing the date of purchase, price paid, buyer and seller details. Must match the V5C.
Vehicle Purchase Details form, completed online at revenue.ie before your NCTS appointment. Form VRTVPD1 is for motor traders.
Passport or driving licence. Must match the name on the VRTVPD2 form.
Utility bill or bank statement showing your Irish address. Required for vehicle registration.
Your Personal Public Service number, needed for Revenue/VRT registration.
V5C showing the last keeper at an NI address, plus proof of how long they owned it. Needed to qualify for no customs/VAT.
If the dealer imported from GB, they must provide customs declaration copies proving duties were paid on entry to NI.
Certificate of Conformity or other documentation confirming CO2 and NOx emissions. Without NOx data, default charges apply (€4,850 diesel / €600 other).
The VRT inspection at the NCTS centre
The VRT inspection is not a roadworthiness test — it verifies that the vehicle matches the documentation. Here's what happens:
- The inspector checks the VIN (chassis number) matches the V5C and VRTVPD2 form.
- Make, model, engine size, colour are verified against documentation.
- The car is checked to ensure it is suitable for registration in Ireland (e.g. left-hand drive is fine, but the car must be roadworthy enough to be presented).
- You pay VRT on the spot by card.
- You receive your new Irish registration number immediately.
VRT appointment slots at busy NCTS centres (Dublin, Cork) can fill up quickly. Book as soon as possible at ncts.ie — remember you must book within 7 days of bringing the car into Ireland.
Worked cost example
Example: importing a 2022 VW Golf 1.5 TSI (130 g/km CO2, 25 mg/km NOx) from GB, purchased for £12,000 (approximately €14,000):
| Cost item | Calculation | Amount |
|---|---|---|
| Purchase price | £12,000 at ~€1.17 | ~€14,000 |
| Transport (ferry + fuel) | Estimate | ~€400 |
| Import VAT (23%) | 23% of (€14,000 + €400) | ~€3,312 |
| Customs duty | 0% (UK origin) | €0 |
| VRT (CO2 component) | 17.5% of OMSP (~€18,000) | ~€3,150 |
| NOx levy | 25 mg/km × €5/mg | €125 |
| Number plates | Pair from motor factor | ~€30 |
| Total cost to import | ~€21,017 |
In this example, the same car might sell for €22,000–€24,000 in Ireland. So the saving is €1,000–€3,000 after all costs. The saving is bigger on higher-value cars and smaller (or negative) on cheap cars where VRT minimums bite. Always run the numbers first using the Revenue VRT calculator.
Roadworthiness & NCT
A UK MOT is not recognised as equivalent to the Irish NCT. However:
- An EU/EEA roadworthiness certificate from another member state is recognised.
- Your imported car will need its first NCT once it reaches 4 years old from the date of first registration (anywhere, not just Ireland).
- If the car is already 4+ years old when you import it, you should book an NCT promptly — you need a valid NCT to tax the car.
Before buying, check the car's full UK MOT history free at gov.uk/check-mot-history. This shows every test result, mileage reading, and advisory/failure item going back years — invaluable for spotting problems and verifying mileage.
Just imported a car? Set it up in odo.ie
Add your imported vehicle to odo.ie with the new Irish registration number, set the odometer baseline, and enter the first NCT due date, motor tax expiry, and insurance date. From day one, you'll have a complete Irish service record building automatically.