Importing a car from the UK to Ireland after Brexit.

As of January 1st 2021 the UK has left the EU. This has resulted in changes to the process of importing a car from the UK to Ireland. There are also changes to the costs of importing a car from the UK to Ireland.

New process of importing a car from UK to Ireland

The importation of a vehicle from the UK is now treated as an import from a non-European Union (EU) country.

When importing a vehicle you will now be required to:

• Complete a customs declaration.
• Pay or account for customs duty, if applicable.
• Pay VAT at 23%.

You must enter the VIN of the vehicle on the customs declaration in the appropriate field.

When registering the vehicle at the NCT Centre, a check will be performed with Revenue that the VIN is associated with a customs declaration.

If a customer declaration is not completed or the vehicle is not registered within 30 days of its arrival in the State, then it is liable to be seized by the authorities.

Vehicles Imported from the UK

VAT

If you import a vehicle from UK to Ireland you are required to pay VAT,currently 23%.

Customs Duty

If you import a vehicle from Great Britain into Ireland you must complete a customs declaration.
If you import a vehicle from UK to Ireland, Customs Duty is 0% if the vehicle originated in the UK.
If you import a vehicle from UK to Ireland, Customs Duty is 10% if the vehicle originated outside the UK, e.g. a EU country or a third country like USA, Japan.

Vehicle Origin

Vehicle origin typically means where the vehicle was manufactured, therefore only vehicles that have been manufactured in the UK are subject to 0% customs duty.

Difference between importing from the UK and importing from Northern Ireland

1. Vehicles registered in Northern Ireland before January 1st 2021 are not subject to customs duty or VAT
2. Vehicles first registered in Northern Ireland after January 1st 2021 are not subject to customs duty or VAT
3. Vehicles first registered in Northern Ireland after January 1st 2021 and considered new for VAT purposed are not subject to customs duty but are subject to VAT
4. Vehicles first registered in the UK and then registered in Northern after January 1st 2021 are not subject to customs duty, but are subject to VAT, provided there is proof the vehicle was properly imported to Northern Ireland. The proof required is a copy of the customs declaration showing the importation of the vehicle into Northern Ireland or a T2L document issued by HMRC.
5. Vehicles first registered in the UK and then registered in Northern after January 1st 2021 are subject to customs duty and VAT, if proof cannot be provided that the vehicle was properly imported to Northern Ireland.