Import guides › The UK
Importing a car from the UK to Irelandchecked November 2026
Since Brexit, a car bought in Great Britain is a non-EU import: customs, possibly duty, import VAT and VRT. Northern Ireland is different.
What you pay
Customs declaration
Required for every car from Great Britain before it can be registered, including cars driven through Northern Ireland. Registration needs the declaration’s MRN number.
Customs duty
0% if the car was built in the UK and you can show UK preferential origin under the EU–UK trade agreement. 10% for cars built elsewhere (a German or Japanese car that has lived in Britain), unless returned goods relief applies.
Import VAT
23% of the customs value: the price plus transport and insurance plus any duty.
VRT
A percentage of the Irish Open Market Selling Price (what Revenue says the car is worth here, not what you paid), set by its CO₂ band, plus the NOx levy.
Northern Ireland
A car legally imported into Northern Ireland under the Windsor Framework, or in NI since before 2021, pays no duty or import VAT, only VRT. Revenue wants the NI import declaration, or the last keeper’s original V5C showing an NI address plus NI service and MOT history.
Worked examples
Estimates on current rules, registered in Ireland2020 German-built Golf
80,000 km, bought in 🇬🇧 Great Britain for €14,000
2020 UK-built Mini
80,000 km, bought in 🇬🇧 Great Britain for €14,000
Step by step
- Check the car first. Run the registration through our free MOT history check for mileage drops, failures and recalls. Get the full V5C from the seller: without it the car can’t be registered. Check MOT history →
- Work out the cost. Use the calculator below with the real price. VRT is on the Irish value of the car, so a cheap UK price doesn’t mean cheap VRT.
- Make the customs declaration. Lodge it with Revenue (or pay a customs agent) when the car arrives, and pay any duty and import VAT. Keep the MRN.
- Book the NCTS. Book a VRT appointment within 7 days of the car arriving. It must be registered within 30 days.
- Register and pay VRT. Bring the documents below. Pay VRT at the appointment, fit Irish plates within 3 days, then tax the car.
Documents for the VRT appointment
- Full UK V5C logbook
- Customs declaration with MRN
- Proof of CO₂ and NOx (e.g. Certificate of Conformity)
- Invoice showing the purchase date
- Passport or driving licence
- PPS number with proof
- Proof of Irish address (last 6 months)
- Form VRTVPD2
- Proof of the date the car arrived (ferry ticket)
Every document is compulsory and originals are usually required; a missing one means a second appointment at your expense. A tyre charge of €2.80 per tyre (including the spare) applies at first registration.
Cars that are cheaper from the UK
From 1,540 ads we track thereNo model in our data is clearly cheaper from the UK right now. See which countries are →
Sources
- Revenue: importing from Great Britain
- Revenue: vehicles acquired in Northern Ireland
- Revenue: VAT on vehicles from GB and NI
- NCTS: VRT import FAQ and documents
- Revenue: registering imported used vehicles
This guide is general information, not tax or legal advice. Revenue sets the exact VRT at registration; rules can change. Checked November 2026.