Bringing a foreign registered car into Ireland temporarily

Under what circumstances can a foreign registered motor vehicle be brought into the Republic of Ireland on a temporary basis without needing to be registered?

Firstly it depends of if the vehicle is for private or commercial use.

Private Use-Conditions:

If a vehicle is owned or registered in the name of a non-resident person it does not need to be registered in Ireland if it meets the following conditions:

• It must have been acquired with all the appropriate taxes paid and no taxes must have been exempted or refunded in any way. The standard registration plate of a country (used domestically) is normally accepted as evidence of this.
• A State resident may not drive the vehicle.
• It cannot be disposed of or hired out in the State.
• It cannot be lent to a State resident.
• It cannot be in the state for a period of longer than 12 months.
• The 12 months time limit will not apply where a person is on a task of definite duration in the State.

Difference between State resident and non-resident:

A State resident is a person whose normal residence is in the Republic of Ireland and a "non-resident" is anyone whose normal residence is outside the State. Normal residence means the place where a person usually lives (for at least 185 days each year) because of personal or occupational ties.

If a persons occupational ties are in a different country from his/her personal ties, then the country of personal ties is taken as the normal residence provided the person returns there regularly.

A person who is normally resident in the State but who lives outside the State primarily for the purpose of attending a school or university is regarded as a State resident.

Foreign Students:

If a student lives in the state chiefly for the function of pursuing a course of studies they can bring a foreign registered Category A vehicle or a motor-cycle into the State however it must be registered in the country of the students normal residence. In this case the 12 month time limit will be extended until the student has completed their course of studies.

What if my vehicle or I do not meet the above conditions?

You must immediately either:

• Permanently remove the vehicle from the State
• OR apply to register the vehicle in the State and pay any tax due.

Note: If you transfer residence you may qualify for exemption from payment of tax

Commercial Use-Additional Conditions:

A motor vehicle which is owned by or registered in the name of a person established outside the State may be brought into the State for commercial purposes for a period not exceeding 12 months. The conditions regarding private user apply as well as the following specific rules:

Carriage of Passengers for reward:

A vehicle brought temporarily into the State may not be used for the carriage of passengers for reward between places within the State unless duly authorised. Enquiries in relation to the required authorisations and any other transport regulations should be made to the Department of Transport, Kildare St., Dublin 2, telephone 01- 6707444.

Adapted Professional Equipment Vehicles:

A vehicle which has been designed or specially adapted as professional equipment may be used by a non-resident provided it is for that persons use or for use under that persons supervision e.g. mobile TV broadcast unit.

Foreign Registered Hire Vehicles:

A hired Category A vehicle has been brought into the State by a non-resident under a hire contract which expired in the State, then in order to remove the vehicle from the state the car-hire firm is allowed to re-hire it once to another non-resident.

State Resident driving foreign registered vehicles for business use:

A state resident can drive a foreign registered vehicle for business use under the following circumstances:

• A State resident who is employed by an employer established in another Member State may, on application to the Revenue Commissioners, be approved to use a Category A vehicle or a motor-cycle registered in another Member State (either owned or leased by the employer) for business/private use in the State. However, the vehicle must be used primarily in the other Member State. (Application forms for this temporary exemption are available from Vehicle Registration Offices )
• A State resident who is employed by an employer established in another Member State is eligible to use Category B & C vehicles registered in another Member State (either owned or leased by the employer) for business/private use in the State.
• A State resident who is an employee of a car-hire firm established outside the State is allowed to drive a vehicle for the purpose of returning it to the firm after the vehicle was left in the State on expiry of a hire contract.
• In other circumstances where authorised in writing by the Revenue Commissioners.

General Information

Formalities on arrival:

There are none, once the conditions outlined above are met there are no formalities when you arrive in the State.

What do I do if I am stopped by revenue of the garda (Irish police)?

You must stop the vehicle when requested to do so and allow it be examined by the revenue officer or garda. Also you are required to answer any questions for the purpose of verifying your status and produce on request all documents relating to the bringing in, ownership and registration of the vehicle.

Disclaimer: The above information is for informational purposes and not a full/comprehensive interpretation of the law.