Importing from Great Britain
As and from the 1st of January, 2021 all importers of vehicles from Great Britain (England, Scotland and Wales) must complete a customs declaration before presenting the vehicle for registration at the VRT office. This also applies where the vehicle is only transported through Northern Ireland.
Since the UK is no longer a Member State of the European Union, Great Britain is now classed as a Non-EU or a third country for Customs purposes. Under the Windsor Framework, vehicles bought in Northern Ireland are treated differently, see below.
In most cases, the customs declaration process will make the determination that the vehicle is subject to customs duty and VAT.
When importing a vehicle from Great Britain, you are now required to:
- Complete a customs declaration
- Pay or account for customs duty, if applicable
- Pay Value Added Tax (VAT) at 23%
- Pay Vehicle Registration Tax (VRT)
At the NCTS you will need the V5C, a copy of the customs declaration showing its Master Reference Number (MRN) and any other supporting documentation, all clearly identifying the vehicle. A new vehicle must also have a Certificate of Conformity confirming EU type-approval (the type approval number must correspond to an EU Member State) or an NSAI approval certificate, so a new vehicle type approved only in the UK may not be registrable.
Customs Declaration
For all importations from Great Britain an electronic customs declaration will be required in advance of the vehicle arriving in the State. A vehicle moved from Northern Ireland does not need one, provided the conditions below are met. If you are an individual or a business and you import vehicles from Britain, you are required to complete this customs declaration in advance of a vehicle being imported from Great Britain to Ireland. The Customs Declaration can be completed online up to 30 days in advance of arrival of the vehicle into the State. You must pay or account for any customs duty and VAT due.
The declaration is lodged in Revenue's Automated Import System (AIS), either by you through ROS (you need an EORI number) or by a customs agent on your behalf. Please consult Revenue's guide to importing vehicles from Great Britain and Northern Ireland for further information.
The Customs Technical Helpdesk can be contacted at [email protected] should you encounter any technical difficulties in completing the declaration. Phone: 01 738 3677, from outside Ireland: +353 1 738 3677
Failure to complete a Customs Declaration could result in seizure of the vehicle.
You will have 30 days to register the vehicle once it enters the state.
Customs Duty
As part of the customs declaration process you may be required to pay customs duty, which is 10% for cars (other rates apply to motorcycles and commercial vehicles). This is determined based on where the vehicle was manufactured, or as can be otherwise stated, the country of origin of the vehicle. A vehicle manufactured in the UK, with proof of its UK origin, is not subject to customs duty under the EU-UK Trade and Cooperation Agreement. You will, in most cases, have to pay customs duty if the vehicle was manufactured outside the UK, for example in Germany, France or Japan, and then imported into Ireland via the UK. If the vehicle was exported from the EU (for example, it was previously registered in Ireland) and is re-imported within 3 years without being altered, Returned Goods Relief may mean that no customs duty is payable.
Value Added Tax (VAT)
As part of the customs declaration process you are required, where applicable, to pay VAT of 23% prior to presenting the vehicle for registration. Import VAT is charged on the customs value of the vehicle, which is usually the purchase price plus the cost of transport and insurance, plus any customs duty payable. Relief from import VAT on a returned vehicle is only available where it is re-imported by the same person who originally exported it from the EU. Before 1 January 2021, if you imported a used vehicle from Britain, you did not have to pay VAT unless the car was less than six months old or had travelled 6,000km or less, but this no longer applies to vehicles from Great Britain. It must be noted that if a customs declaration is not completed, where applicable, when importing the vehicle or the vehicle is not registered and VRT paid within 30 days of its arrival in the State, then it is liable to be seized by the authorities.
Vehicle Registration Tax (VRT)
In the majority of cases, apart from those who are exempt, Vehicle Registration Tax (VRT) must be paid at the time that a vehicle is registered in the State. Registration takes place at the NCTS. When a vehicle is registered, a registration number is issued at the same time.
Importing a vehicle from Great Britain (England, Scotland & Wales)
From 1 January 2021 vehicles imported from Great Britain (GB) are liable to customs duty, where applicable, Vehicle Registration Tax (VRT) and Value Added Tax (VAT) at the current standard rate. (Great Britain comprises England, Scotland & Wales excluding Northern Ireland, whereas the United Kingdom (UK) comprises all four countries).
Vehicles first registered in Great Britain and then registered in Northern Ireland
A vehicle first registered in Great Britain and later brought into Northern Ireland:
- A vehicle that was in Northern Ireland before 1 January 2021 and has remained there since does not require a customs declaration and is not subject to customs duty or VAT.
- A vehicle moved from Great Britain to Northern Ireland after 31 December 2020 is not subject to customs duty or VAT only if it was imported into Northern Ireland in accordance with the Windsor Framework. You prove this with the NI Import Declaration. Where none is available, for example because the vehicle has changed owner in Northern Ireland, Revenue may at its discretion accept proof that the vehicle was in use there: as a minimum the original V5C of the last registered keeper showing they are resident in Northern Ireland, a service history in Northern Ireland and an MOT test history in Northern Ireland. Without these proofs the vehicle cannot be registered, and customs duty and VAT may arise in addition to VRT.
Vehicles first registered in Northern Ireland
A vehicle first registered in Northern Ireland after 31 December 2020:
- is not subject to customs duty or VAT, provided it was legally imported into Northern Ireland in accordance with the Windsor Framework (this is normally the case for a vehicle first registered there as new) and it has not been in use in Great Britain in the meantime. You may need to prove this, for example with the NI Import Declaration
- if considered new for VAT purposes (less than six months old or 6,000km or less), is not subject to customs duty but is subject to VAT
Read more about Importing a used car from the UK
See also Car Import Fees calculator