Importing a Car from the UK to Ireland: Complete 2026 Guide

Importing a Car from the UK to Ireland

Cars.ie Editorial Published 23 April 2026

Overview

Importing a car from the UK to Ireland remains a popular option for Irish buyers looking for better selection or value. However, since Brexit, the process involves customs declarations, VRT (Vehicle Registration Tax), and potentially significant additional costs. This guide walks you through every step.

Before You Buy: Pre-Purchase Checks

Vehicle history check: Run a UK HPI check or equivalent to confirm the car is not stolen, written off, or subject to outstanding finance. Irish services like Cartell and Motorcheck can also check UK-registered vehicles.
VRT estimate: Use Revenue's online VRT calculator to estimate the tax before you commit to a purchase. Independent calculators such as VRT.ie and Motorcheck VRT Calculator can also provide estimates using a UK registration number.
NOx levy estimate: Check the vehicle's NOx emissions (available on the V5C logbook, box V3, if issued before April 2019) to estimate the NOx surcharge. The NOx levy is charged on a tiered basis: €5 per mg/km for the first 40 mg/km, €15 per mg/km for the next 40 mg/km (41–80), and €25 per mg/km above 80 mg/km. Maximum caps apply: €600 for petrol vehicles and €4,850 for diesel vehicles.
Right-hand drive: UK cars are right-hand drive, which is standard in Ireland — no conversion needed.
Northern Ireland exception: Vehicles imported from Northern Ireland do not require a customs declaration and are generally not subject to customs duty or VAT, as Northern Ireland continues to be treated as part of the EU single market under the Windsor Framework. However, if the vehicle was originally imported into NI from Great Britain, you must have proof that customs duties were paid at that point. Revenue performs audits to prevent “tax routing” (moving a car from GB to NI briefly to avoid duty).

Step-by-Step Import Process

Step 1: Purchase the Vehicle in the UK

Whether buying from a dealer or privately, ensure you receive:

The V5C registration certificate (logbook)
Full service history where available
MOT certificate (the UK equivalent of the NCT)
Proof of purchase (invoice or receipt showing the price paid)

Step 2: Arrange Transport or Drive It Home

You can either ship the vehicle by ferry/transporter or drive it home yourself. If driving, you'll need temporary UK insurance and the vehicle must be roadworthy. You are legally required to book a VRT inspection within 7 days of the vehicle arriving in Ireland, and to register and pay VRT within 30 days of arrival.

Step 3: Customs Declaration

Since Brexit, importing a car from Great Britain (England, Scotland, Wales) requires a customs declaration. You will need to:

Complete a customs import declaration (this can be done by a customs broker — typical fees range from €100–€250 — or through Revenue's online system)
Pay customs duty at 10% of the vehicle's CIF value (purchase price + transport + insurance). However, under the EU-UK Trade and Cooperation Agreement, 0% customs duty may apply if the vehicle was manufactured in the UK or EU and the seller provides a Statement of Origin on the invoice
Pay VAT at the standard rate of 23% on the customs value (purchase price + transport costs + customs duty)

Important: UK VAT reclaim for private Irish buyers is generally not available post-Brexit. However, the UK's Second-Hand Motor Vehicle Payment Scheme (SHMVPS), operational since May 2023, allows VAT-registered dealers in Northern Ireland and EU member states to reclaim the VAT element of vehicle costs from HMRC. This does not typically apply to private buyers purchasing from GB.

Step 4: Book a VRT Appointment

Once the vehicle is in Ireland, book an appointment at your nearest NCTS centre for VRT inspection. VRT inspections are carried out at NCT centres on behalf of Revenue.

Bring the vehicle, V5C, proof of purchase, customs clearance documentation, and photo ID. The inspector will verify the vehicle details and record the odometer reading.

Step 5: Pay VRT

VRT is calculated based on the vehicle's OMSP (Open Market Selling Price) — Revenue's estimate of what the car would sell for in Ireland — and its CO2 emissions band (WLTP). The CO2 component is a percentage of OMSP ranging from 7% to 41% across 20 bands:

CO2 Emissions (g/km)	VRT Rate
0–50	7%
51–80	9%
81–85	9.75%
86–90	10.5%
91–95	11.25%
96–100	12%
101–105	12.75%
106–110	13.5%
111–115	15.25%
116–120	16%
121–125	16.75%
126–130	17.5%
131–135	19.25%
136–140	20%
141–145	21.5%
146–150	25%
151–155	27.5%
156–170	30%
171–190	35%
191+	41%

Source: Revenue.ie — Applying the tax

Step 6: Pay the NOx Levy

In addition to the CO2 component of VRT, a nitrogen oxide (NOx) emissions levy applies to all Category A vehicles being registered for the first time in Ireland (excluding fully electric vehicles). The levy is based on the vehicle's NOx emissions in mg/km:

NOx Emissions (mg/km)	Charge per mg/km
First 40 mg/km	€5
41–80 mg/km	€15
Above 80 mg/km	€25

Maximum caps: €600 for petrol vehicles; €4,850 for diesel vehicles. If NOx documentation cannot be provided, the maximum flat charge for the fuel type applies automatically.

Source: Revenue.ie — NOx charge

Step 7: Register and Get Irish Plates

After paying VRT and NOx, you'll receive Irish registration plates and a Vehicle Registration Certificate. You can then:

Tax the vehicle at your local motor tax office or online at motortax.ie
Arrange Irish motor insurance
Book an NCT if the vehicle is over the age threshold. NCT requirements: first test at 4 years old, then every 2 years until the car is 10 years old, then annually thereafter. Cars registered before 1 January 1980 (or that have reached their 40th anniversary) are exempt.

Cost Breakdown Example

Here's an indicative example for a 2021 diesel SUV purchased for £18,000 (sterling):

Cost Item	Estimated Amount
Purchase price (converted to EUR at ~1.15)	~€20,700
Ferry / transport	Approx. €150–€400
Customs duty (10% of CIF value — 0% if UK/EU origin with Statement of Origin)	Up to ~€2,070 (or €0 with origin proof)
VAT (23% on purchase price + transport + duty)	~€5,300 (with duty) or ~€4,830 (without duty)
VRT (depends on CO2 and OMSP — e.g. 17.5% of €25,000 OMSP)	~€4,375
NOx levy (e.g. 80 mg/km diesel)	~€800
Re-registration / plates	~€6 per plate
Total estimated additional costs (on top of purchase price)	Approx. €10,000–€13,000

Note: This is an illustrative example only. Actual costs depend on the vehicle's specific CO2 and NOx emissions, OMSP valuation, exchange rates at the time of import, and whether customs duty applies. The 0% duty under Rules of Origin can save over €2,000.

Timeline

The typical import process takes:

Purchase to arrival: 1–5 days (depending on transport method)
Customs clearance: 1–3 days (can be same-day with a broker)
VRT appointment wait: Varies by location — book early. Some centres have significant backlogs; signing up for cancellation lists via ncts.ie is recommended
VRT inspection to plates: Usually same day once VRT is paid

Common Mistakes to Avoid

Not budgeting for all costs: The sticker price in the UK is just the starting point. VRT, customs duty, VAT, and NOx can add 30–40% or more to the cost.
Skipping the history check: A car with outstanding UK finance can still be legally pursued in Ireland.
Missing the registration deadline: You must register and pay VRT within 30 days of the vehicle arriving in Ireland. Late registration attracts an additional VRT penalty of 0.1% of the total VRT due per day overdue. Revenue or the Gardaí can also detain and seize unregistered imported vehicles.
Forgetting about insurance: Irish insurers may charge higher premiums for recently imported vehicles, especially those without Irish NCT history.
Missing NOx documentation: If you can't provide the NOx emissions figure, Revenue will apply the maximum flat charge (€4,850 for diesel). Always obtain this from the V5C, Certificate of Conformity, or the manufacturer before registration.