Import car from UK to Ireland after Brexit: duty and VAT
Import car from UK to Ireland after Brexit: customs declaration, 10% duty or zero with UK origin, 23% import VAT, VRT and Northern Ireland rules.
· 7 min read
To import a car from the UK to Ireland after Brexit, a car bought in Great Britain needs an Irish customs declaration, customs duty where it applies (10% unless the car qualifies for zero duty under the origin rules or returned goods relief), and 23% import VAT, all before Vehicle Registration Tax (VRT) is paid at an NCTS centre. A used car bought in Northern Ireland can come in without duty and import VAT if it was legally imported into Northern Ireland, but VRT applies in both cases.
Is customs duty payable on UK used cars imported into Ireland?
Since 1 January 2021, a car from Great Britain (GB) is an import from a non-EU country. Revenue requires an import customs declaration, payment of customs duty where applicable and payment of VAT at import before the car can be registered. The EU duty on passenger cars is 10% of the customs value.
Revenue notes that "certain origin and returned goods relief rules" mean that duty may not apply in some cases:
| Car | Duty |
|---|---|
| Built in the UK and accompanied by a valid statement on origin from the UK exporter | 0% under the EU–UK Trade and Cooperation Agreement |
| Built in the EU, exported to GB and returning in unaltered condition, within the time limits for returned goods relief | 0% if relief is granted |
| Built elsewhere (for example Japan, Korea, USA or China) or without origin proof | 10% |
The origin rule surprises many buyers: a German-built car bought in GB is not UK-originating, so the Trade and Cooperation Agreement does not make it duty-free. Its only route to zero duty is returned goods relief, which has conditions and time limits; check them with your customs agent before you buy. UK-built models qualify only if the UK seller provides the statement on origin and the car meets the agreement's origin rules.
Is VAT payable on top of VRT for UK imports?
Yes. Import VAT at 23% is due on the customs value: usually the purchase price plus transport and insurance to Ireland, plus any customs duty. VRT is a separate charge on top, calculated on the Irish Open Market Selling Price.
How it works in practice:
- Private buyers pay the 23% import VAT at import.
- Dealers buying VAT-qualifying cars that the GB seller zero-rates on export complete the import declaration and can use postponed accounting: they account for import VAT in their normal VAT return and deduct it at the same time. When they sell, they must charge 23% VAT on the full selling price (excluding VRT). The margin scheme is not available on these cars.
The UK runs a Second-Hand Motor Vehicle Payment Scheme (SHMVPS), in force since 1 May 2023, that lets dealers VAT-registered in Northern Ireland or an EU member state reclaim the VAT element of a car bought in GB and removed for resale in Northern Ireland or the EU. Read HMRC's guidance on eligibility before relying on it in your price.
Worked example. A Japanese-built hybrid bought in GB for £16,000 (assume €18,800), transport €500:
| Item | Amount |
|---|---|
| Customs value | €19,300 |
| Customs duty 10% | €1,930 |
| Import VAT 23% × (€19,300 + €1,930) | €4,883 |
| VRT on the Irish OMSP | from Revenue's calculator |
A dealer using postponed accounting recovers the €4,883 but not the €1,930 duty. On a German-sourced equivalent there would be no duty and no import VAT, which is why many Irish dealers have moved part of their sourcing to the continent; see our guide to VRT in Ireland on imported used cars.
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Request accessHow are cars from Northern Ireland treated?
Northern Ireland stays in the EU single market for goods under the Windsor Framework, so used cars bought in Northern Ireland can be brought into the State without customs duty or import VAT, if the car was legally imported into Northern Ireland. Revenue asks for the NI import declaration as proof.
If that declaration is not available, for example because the car has changed owners in NI, Revenue may accept other evidence at its discretion. As a minimum it asks for:
- the original V5C issued to the last registered keeper, showing an NI address;
- the car's service history in Northern Ireland;
- its MOT test history in Northern Ireland.
Without these proofs the car cannot be registered in the State, and duty and import VAT may become due on top of VRT. Get the documents before you pay. For the margin scheme on NI and Irish trades, see VAT margin scheme Northern Ireland and Ireland.
Registration: the VRT step when you import a car from the UK to Ireland
After customs, the car is presented at an NCTS centre within 30 days of arrival. A car from GB that is not registered within 30 days, or arrives without a completed customs declaration, is liable to seizure. Bring:
- the UK V5C logbook (our guide to V5C logbooks vs EU registration certificates explains the differences);
- a copy of the customs declaration showing the MRN;
- the certificate of conformity or other evidence of CO2 and NOx;
- invoice, ID and proof of address.
VRT is the CO2-band percentage (7% to 41%) of the Irish OMSP plus the NOx levy. Without NOx evidence Revenue charges €4,850 for a diesel, so the CoC matters as much here as for continental imports.
When do UK cars still make sense for Irish dealers?
UK cars still work when the duty question is solved: UK-built cars with a statement on origin, cars genuinely eligible for returned goods relief, and Northern Ireland cars with full documentation. They also make sense for right-hand-drive models that are scarce on the continent.
They rarely work for non-UK-built cars from GB, where 10% duty is a sunk cost, and for margin-scheme buyers, because a GB import is always sold with full VAT. Compare each car with a continental alternative: according to listings tracked by MyCarDealer in October 2026, a 2019–2022 Toyota Corolla hybrid had a median asking price of €19,430 in Germany (110 listings) and €20,283 in Sweden (126 listings), with no duty or import VAT on an intra-EU purchase.
MyCarDealer calculates the market price and net margin of a car in your country, including used car valuation for Ireland; test one with a free valuation.
Frequently asked questions
Is customs duty payable on UK used cars imported into Ireland?
Yes, 10% customs duty applies to cars from Great Britain unless the car qualifies for zero duty: as a UK-originating car with a statement on origin under the EU–UK Trade and Cooperation Agreement, or under returned goods relief for EU goods returning unaltered within the time limits.
When does a UK car qualify for zero duty under origin rules?
Only when it was built in the UK in line with the agreement's origin rules and the UK exporter provides a statement on origin. A German- or Japanese-built car bought in Britain is not UK-originating, whatever its UK registration history.
Is VAT payable on top of VRT for UK imports?
Yes. Import VAT at 23% is charged on the customs value plus duty, and VRT is charged separately on the Irish market value. VAT-registered dealers can use postponed accounting but must then charge 23% on the full selling price.
How are cars from Northern Ireland treated?
Used cars legally imported into Northern Ireland can come into the State without duty or import VAT, proven by the NI import declaration or, at Revenue's discretion, by the V5C, NI service history and MOT history. VRT is still due.
How long do I have to register a car from the UK?
It must be registered within 30 days of arrival, after the customs declaration has been completed. Cars from GB that are not declared or not registered in time can be seized.