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Importing vehicles from Great Britain and Northern Ireland

  1. Overview
  2. New vehicles and motor dealers with pre-inspected vehicles
  3. VAT implications of importing vehicles from Great Britain and Northern Ireland
  4. Importing a vehicle from Great Britain (GB)
  5. Returned Goods Relief
  6. Registering vehicles from Northern Ireland (NI)
  7. Vehicles imported from or routed through Northern Ireland (NI)
  8. Registering vehicles without proof of declaration to customs in Northern Ireland

Overview

Most used vehicles imported into the State from overseas are sourced in the United Kingdom (UK). This section is to ensure that customers are aware of the implications on the vehicle registration process of Great Britain (GB) being a third country for Customs purposes.

From 1 January 2021, significant changes take effect. If you import a used car from GB, or through Northern Ireland (NI), you should factor in increased costs due to Value-Added Tax (VAT) at import.  You may also need to factor in customs duty.  This may include a vehicle which you purchased in NI, but which had previously been in use, or registered in, GB. 

Details of the specific requirements in respect of each are outlined on pages in this section.

Note:

The UK exit from the EU has no impact on the VRT liability or the Open Market Selling Price of the vehicle.

Next: New vehicles and motor dealers with pre-inspected vehicles

Published: 04 November 2022 Print this page

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