Importing vehicles from Great Britain and Northern Ireland

Registering used vehicles acquired in Northern Ireland (NI)

Used vehicles purchased in Northern Ireland (NI) can be imported without  Customs Duty and Import Value-Added Tax (VAT) if the vehicle was legally imported into NI. 

You can prove this by providing an NI Import Declaration proving the vehicle was imported to NI in accordance with the requirements of the Windsor Framework. 

In some cases, an NI Import Declaration is not available. This may occur, for example, in cases where:

• the ownership of the vehicle in NI has changed 

and

• the last NI owner was not the person who completed Customs formalities under the Windsor Framework.

If this is the case, Revenue may at its discretion accept other proof.  This proof should show to Revenue’s satisfaction that the vehicle was properly imported into NI. This can include proof that the vehicle was actually in use in NI prior to your purchase of it.

Revenue will require the following documentation as a minimum: 

• the original V5C issued at the time of purchase by the last registered keeper, showing that they are resident in NI
  
• a vehicle service history in NI 
  

and

• a Ministry of Transport (MOT) test history in NI.

All documentation that you submit as proof will be subject to verification checks carried out by Revenue.

Before purchasing a vehicle in NI, please ensure that you have the necessary documentation. In particular, please note the requirement that the specific vehicle must be identified. Without these proofs, you will not be able to register the vehicle in the State.

Vehicles must be imported into NI in accordance with the Windsor Framework requirements. If not, Customs Duty and Import VAT may arise in addition to VRT.