VRT implications of trade with the UK during the transition period

  1. Overview
  2. VRT implications of importing cars from the UK

VRT implications of importing cars from the UK

After the transition period, if you import a vehicle from the UK, this may be treated as an import from a non-European Union (EU) country.

Used vehicles

Vehicles brought into the State from the UK before 1 January 2021 can be registered as normal. Customers must provide documentation to prove that the vehicle was acquired prior to 1 January 2021.

For vehicles registered after 31 December 2020, Revenue may require proof that the importation process was tax and duty compliant.

Authorised motor dealers that have pre-inspected vehicles before 1 January 2021 can register them online as normal.

You will find detailed information about the registration of used vehicles in Vehicle Registration Tax.

New vehicles

If you are importing a new vehicle into the State it must always be accompanied by the following:

There will be implications for registering new vehicles, which have been type approved by the UK Vehicle Certification Agency after the transition period. Guidance documents on the treatment of UK type approvals have been issued by the NSAI and Road Safety Authority. Customers and traders are advised to consider these prior to purchasing new vehicles in the UK.