Importing a car from UK to Ireland: What you need to know

Importing a car from the UK can still make sense, but the days of straightforward savings are largely gone. Depending on where the vehicle comes from, taxes, customs rules and registration costs can have a major impact on the final price.

Here's everything you need to know about importing a car from the UK to Ireland in 2026, including the taxes you'll pay, documents needed and whether it's still worth it for you.

What's covered

• Car import rules for Great Britain vs Northern Ireland

• What taxes will you pay?

• How to import a car from the UK to Ireland in 8 steps

• Documents checklist

• How much does it cost to import a car from the UK to Ireland?

• Is it worth importing a car from the UK?

• Insuring your imported car

• FAQs

Car import rules for Great Britain vs Northern Ireland

The geographical & territorial distinctions here can be quite confusing for non-Irish readers, so let's clear it up first:

The United Kingdom is made up of Great Britain (England, Scotland and Wales) and Northern Ireland.

On the other hand, Ireland, i.e. The Republic of Ireland, is a separate country which is part of the EU. So importing "from the UK" really means importing from one of two places, and each has its own set of tax and customs rules.

Since Brexit, Northern Ireland follows different trading arrangements to Great Britain, so a car imported from there can be treated very differently at the Irish border. Working out which route applies is the biggest factor in what you'll pay.

Vehicles imported from Great Britain

Great Britain is treated as a non-EU country for customs purposes. If you buy a new or used vehicle directly from Great Britain (and not through a dealer in Northern Ireland), in most cases you'll be responsible for paying:

• Customs Duty

• VAT

• Vehicle Registration Tax (VRT)

It's important to note that an imported vehicle cannot be registered in Ireland without a completed Customs Declaration and the associated customs reference number.

Vehicles imported from Northern Ireland

Northern Ireland (NI) operates under different post-Brexit trading rules, but not all vehicles are automatically exempt from VAT and Customs Duty.

• Used vehicles that have been privately owned in Northern Ireland for a reasonable period can usually be imported into Ireland without paying VAT or Customs Duty, although VRT still applies.

• Vehicles being sold by Northern Ireland dealers that were previously imported from Great Britain may still be exempt from VAT and Customs Duty if the seller can provide evidence that it entered Northern Ireland in compliance with the Windsor Framework (the post-Brexit trade agreement between Great Britain and Northern Ireland).

If you're buying a vehicle from Northern Ireland, you do not need to make a customs declaration. However, you should obtain evidence of the vehicle's customs status before purchase.

Note: Be sure to check the vehicle's history before you buy; getting this wrong can lead to unexpected tax costs.

What taxes will you pay?

When importing a car from the UK to Ireland, you will usually pay Customs Duty, import VAT, and Vehicle Registration Tax (VRT). The amount depends on the car’s origin, customs status, Irish market value and emissions.

1. Customs duty

Customs Duty can be confusing because it varies depending on the vehicle's country of origin:

• Vehicles manufactured outside the UK typically pay 10% of the vehicle's customs value, which includes the purchase price, transport and insurance costs.

• Vehicles manufactured in the UK can usually be imported with 0% Customs Duty under EU-UK trade rules.

2. Import VAT

Vehicles imported from Great Britain are generally charged 23% VAT on the customs value.

3. Vehicle Registration Tax (VRT)

You need to pay VRT when you register a car in Ireland. The rate is based on Revenue’s Open Market Selling Price (OMSP), the car's CO2 emissions band and an additional NOx levy.

The OMSP is Revenue’s estimate of the car’s Irish market value, not its purchase price.

4. NOx emissions levy

The NOx levy is an emissions-based charge added to VRT for Category A vehicles, excluding fully electric cars. Higher nitrogen oxide emissions mean a higher charge.

Note: If you don't provide NOx emissions information, a maximum charge of €4,850 for diesel vehicles or €600 for other vehicles may apply.

How to import a car from the UK to Ireland in 8 steps

1. Obtain the car's VIN and V5C Logbook: Ask for the V5C logbook and confirm the Vehicle Identification Number (VIN).

2. Check emissions: Find CO₂ and NOx on the UK V5C logbook

3. Check the car’s country of origin - different customs duty rates may apply

4. File a customs declaration: Submit a customs declaration through Revenue's AIS system (UK imports). You will need:

   1. An EORI number (Economic Operators Registration and Identification number)

   2. An ROS (Revenue Online Service) account

   3. Registration for Customs & Excise

   4. Once processed, you'll be given an MRN (Master Reference Number) which is needed to register the vehicle

5. Register the vehicle and pay VRT: Book an NCTS appointment within 7 days of the vehicle's arrival in Ireland, register the vehicle at a National Car Test (NCT) centre within 30 days, and pay VRT and NOx levy at the centre.

6. Get your registration plates: Display your new registration number plates within three days of registration. You can buy them at the NCTS centre when registering the vehicle.

7. Pay motor tax: Either pay online via the motor tax service or in-person using the form RF100, once registration is complete.

8. Insure your car: To legally drive in Ireland, you'll need to secure valid car insurance

What documents do I need?

To register an imported vehicle, you will need:

1. Prior to import:

• Original UK V5C Logbook (including evidence of CO2 and NOx emissions)

• Purchase invoice or declaration of sale

2. At the Irish border / customs:

• For Great Britain imports: the customs declaration and MRN

• For Northern Ireland imports: either evidence of prior NI use (e.g. V5C or service history records), or compliant import declaration into NI

3. Before your NCTS appointment:

• Completed Form VRTVPD2 (Vehicle Purchase Details Form)

• PPS number

• Proof of identity and Irish address

Remember to book your NCTS appointment within seven days of arrival and complete registration within 30 days.

How much does it cost to import a car from the UK to Ireland?

The exact import cost varies widely depending on the vehicle's purchase price, country of manufacture, and environmental emissions profile. Your total import cost is a combination of four distinct tax layers, alongside logistical fees:

• Customs Duty

• Import VAT

• VRT

• NOx emissions levy (added to VRT)

• Admin & logistics costs

Tip: For an estimation of VRT cost, you can use Revenue's free VRT calculator.

Here's a few example scenarios to get a better idea of how import cost is calculated:

Example 1: Diesel SUV manufactured in Japan

• UK Purchase Price: €22,000 (+ €500 shipping)

• Assumed Irish OMSP: €26,000 (CO₂ band at 30%)

Financial Breakdown:

1. Customs Value: €22,000 + €500 = €22,500

2. 10% Customs Duty: 10% of €22,500 = €2,250

3. 23% Import VAT: 23% of (€22,500 + €2,250) = €5,692.50

4. VRT (CO₂ Charge): 30% of €26,000 OMSP = €7,800

5. NOx Levy: High-emission diesel penalty = €2,100

6. Admin/Ferry Logistics: Entry fees = €200

• Total Import Taxes & Fees: €20,042.50 (Nearly 90% of the original purchase price)

• Total Landed Cost: €42,542.50

Example 2: UK-Manufactured Petrol Hatchback

• UK Purchase Price: €14,000 (+ €500 shipping)

• Assumed Irish OMSP: €16,500 (CO₂ band at 15.25%)

Financial Breakdown:

1. Customs Value: €14,000 + €500 = €14,500

2. 10% Customs Duty: €0 (Qualifies for UK preferential origin)

3. 23% Import VAT: 23% of €14,500 = €3,335

4. VRT (CO₂ Charge): 15.25% of €16,500 OMSP = €2,516.25

5. NOx Levy: Low-emission petrol charge = €150

6. Admin/Ferry Logistics: Entry fees = €200

• Total Import Taxes & Fees: €6,201.25 (Roughly 44% of the purchase price)

• Total Landed Cost: €20,701.25

Example 3: UK-Manufactured Petrol Saloon registered in Northern Ireland

• NI Purchase Price: €16,000

• Assumed Irish OMSP: €18,000 (CO₂ band at 16%)

Financial Breakdown:

1. Customs Duty: €0 (Bypassed under NI rules)

2. Import VAT: €0 (Bypassed under NI rules)

3. VRT (CO₂ Charge): 16% of €18,000 OMSP = €2,880

4. NOx Levy: Standard petrol charge = €200

5. Admin/NCTS Fee: Physical registration appointment = €55

• Total Import Taxes & Fees: €3,135.00 (Roughly 19% of the purchase price)

• Total Landed Cost: €19,135.00

The examples show how dramatically import costs can vary depending on the vehicle's origin, emissions and customs status. Two vehicles with similar purchase prices can result in very different overall costs once VAT, Customs Duty, VRT and NOx charges are added.

Is it worth importing a car from the UK?

The short answer is it can be, but the post-Brexit VAT (23%) and customs duty (10%) have massively reduced the financial advantage of importing vehicles from the UK. Northern Ireland vehicles exempt from VAT and customs duty and low-CO2 or electric cars that qualify for VRT relief are where the strongest value still remains.

Pros:

• More choice: A larger market can give you access to more models, specifications and price points.

• The Northern Ireland route: A qualifying vehicle previously used in Northern Ireland may avoid Customs Duty and import VAT costs.

• EV tax relief: Eligible electric vehicles can benefit from VRT relief, making some imports more competitive.

• Transfer of Residence relief: You may qualify for a VRT exemption if you are moving to Ireland and meet Revenue’s conditions. Find out more on Revenue's website.

Cons:

• Most imports face significant taxes: Customs Duty, import VAT and VRT can quickly add up.

• Diesel NOx charges can be steep: Older diesel models with high nitrogen oxide emissions may attract a significant NOx levy.

• VRT is difficult to predict precisely: Revenue calculates VRT using the car’s Irish Open Market Selling Price, not simply what you paid in the UK.

• More paperwork: Customs declarations, transport arrangements and registration deadlines all add time and complexity.

Insuring your imported car

Before you can drive your imported car on Irish roads, you'll need cover in place. Imports can be trickier to insure than standard Irish cars, since origin, specification, value and parts availability all influence which insurers will offer a policy and at what price. That's where a broker comes in.

At Howden, we do the heavy lifting for you. As a broker, we search a wide panel of insurers on your behalf, find the ones best suited to cover your import, and arrange the policy for you, so you get the right cover without the legwork.

Sources:

• Revenue - Importing vehicles from Great Britain and Northern Ireland

• Citizen's Information - Importing a vehicle into Ireland

• Motor Check - Importing a Car from the UK to Ireland: 2026 Rules & Costs

This is a marketing article from Howden Insurance. The information in this guide is accurate at time of publication. This content is provided for general information only and does not constitute financial or insurance advice.