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Do I pay VAT and customs when importing a car from Northern Ireland?

The short answer

A car properly registered in Northern Ireland is normally free of the 23% Irish VAT and the 10% customs duty that apply to Great Britain imports, so you typically pay only VRT (7%–41% by CO2 band) and the NOx levy. Revenue may still ask for proof the car was in NI before 2021 or imported into NI correctly.

Under the post-Brexit arrangements, Northern Ireland is treated differently from Great Britain. A car that was registered and in use in Northern Ireland, or correctly imported into NI, can usually be brought south paying only VRT and the NOx levy. But if the NI car was simply driven over from Great Britain after the rules changed, Revenue can charge the full 23% VAT and 10% duty. Keep registration and import paperwork to prove the car's NI status.

Related questions

Is a Northern Ireland car exempt from VAT in the Republic?

Generally yes, if it was genuinely registered and used in Northern Ireland or properly imported there. In that case you avoid the 23% VAT and 10% duty and pay only VRT and the NOx levy.

When would I still pay VAT on a Northern Ireland car?

If the car was moved from Great Britain to Northern Ireland after the Brexit rules took effect without being properly imported, Revenue can treat it as a GB import and charge 23% VAT plus 10% duty.

What proof do I need for a Northern Ireland import?

Keep the registration documents and any evidence showing the car was in Northern Ireland or correctly imported there, as Revenue may request this before waiving VAT and customs.

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