Importing a car from the UK to Ireland is still common, but it is no longer simple.
Since Brexit, the process depends heavily on where the vehicle is coming from. A car purchased in Great Britain (England, Scotland or Wales) is treated very differently from one purchased in Northern Ireland, and that distinction alone can change your total tax bill by thousands of euro.
If you’re considering importing a car from the UK, here’s how the rules work in 2026 including customs declarations, VAT, VRT, NOx charges, documentation requirements and registration deadlines.
Great Britain vs Northern Ireland: The First Question to Answer
Before looking at prices or exchange rates, you need to establish where the vehicle is coming from.
Great Britain is treated as a non-EU country for customs purposes. Bringing a car into Ireland from Great Britain is legally a full import. In most cases this means submitting a Customs Declaration, paying import VAT at 23%, paying Customs Duty (usually 10%) and completing VRT registration within 30 days.
Without a completed Customs Declaration and the reference number issued with it the vehicle cannot be registered.
Northern Ireland operates under special post-Brexit trade arrangements. However, not every Northern Ireland vehicle is exempt from VAT and duty.
If the vehicle was previously in use in Northern Ireland, meaning it had a Northern Ireland keeper and was genuinely used there for a reasonable period, it can usually be registered in Ireland without additional import VAT or Customs Duty. VRT still applies.
If the vehicle is ex-Great Britain stock being sold by a Northern Ireland dealer, you must show that it was imported into Northern Ireland in compliance with the Windsor Framework, the agreement governing trade between Great Britain and Northern Ireland. Without proof of compliant entry into NI, VAT and duty may apply.
This distinction is one of the most common causes of unexpected tax bills.
Customs Declaration, AIS and EORI Explained
For Great Britain imports, the customs stage happens before VRT registration.
A Customs Declaration is a formal submission to Revenue declaring that goods are being imported and that the appropriate taxes are being paid. The declaration is filed through Revenue’s online system called AIS (Automated Import System).
If you choose to file the declaration yourself, you must have:
- A ROS (Revenue Online Service) account
- Registration for Customs & Excise
- An EORI number
An EORI number (Economic Operators Registration and Identification number) is a unique identifier used across the EU for anyone importing or exporting goods. Even private individuals importing a vehicle need one if they are submitting the declaration themselves.
Many buyers use a customs agent to handle this process.
Once processed, the declaration generates an MRN (Master Reference Number). This is the official tracking number for the import. NCTS requires the MRN before it will register a Great Britain vehicle.
No MRN means no registration.
What Taxes Apply When Importing a Car from the UK?
The total cost typically consists of Customs Duty, import VAT and Vehicle Registration Tax (VRT).
Customs Duty is usually 10% of the customs value, which includes the purchase price plus transport and insurance costs. In some cases, duty may be reduced to 0% under EU-UK trade origin rules, but this depends on where the vehicle was manufactured rather than where it was registered.
Import VAT is charged at 23% on the customs value, including any Customs Duty. A vehicle is considered “new” for VAT purposes if it is under six months old or has travelled less than 6,000km.
VRT is paid at your NCTS appointment and is calculated using Revenue’s OMSP (Open Market Selling Price), the vehicle’s CO₂ emissions band and an additional NOx levy.
The OMSP is Revenue’s estimate of what the vehicle would sell for on the Irish market. It is not the purchase price. The final OMSP is confirmed only when the vehicle is presented for registration, which is why VRT can be difficult to predict precisely.
The NOx levy is an environmental charge based on nitrogen oxide emissions, measured in mg/km. If you cannot provide proper NOx documentation, Revenue may apply a default maximum charge, which can be significant for older diesel vehicles.
Electric vehicles may qualify for VRT relief depending on current thresholds.
Registration Deadlines
Once the vehicle enters Ireland, two deadlines apply.
You must book an NCTS appointment within seven days of entry and complete registration within 30 days.
If a Customs Declaration is required but not completed, Revenue notes that vehicles may be liable to seizure. Missing deadlines can result in penalties.
Documents Required to Register a UK Import
To register an imported vehicle, you will generally need
- the UK V5C registration certificate
- the purchase invoice
- proof of identity
- proof of address
- PPS number
- proof of date of entry into Ireland
- emissions data including CO₂ and NOx.
For Great Britain imports, the Customs Declaration and MRN are mandatory.
For Northern Ireland vehicles, you must provide either evidence of prior NI use or documentation showing compliant import into Northern Ireland under the Windsor Framework.
Always confirm documentation before completing the purchase.
Common Mistakes When Importing a Car from the UK
The most expensive errors are procedural rather than mechanical. They include assuming a Northern Ireland vehicle automatically avoids VAT, failing to complete the Customs Declaration for a Great Britain import, underestimating VRT because you budgeted from purchase price instead of OMSP, missing NOx documentation and missing the 7-day or 30-day deadlines.
Importing from the UK: What to Remember
Importing a car from the UK to Ireland is now a regulated import process, not just a cross-channel purchase.
Understanding what an EORI number is, how the AIS system works, why the MRN matters and how OMSP affects VRT is essential to protecting your budget.
But tax is only one part of the equation.
Before you commit to a UK purchase, make sure the vehicle’s history is as clear as its paperwork. A full UK vehicle history check can confirm finance status, previous write-offs, mileage discrepancies and other issues that may not be visible during inspection.
MotorCheck operates in both the UK and Irish markets, giving buyers access to cross-border vehicle history data and has a VRT calculator designed specifically for Irish imports.
Run a check before you buy at MotorCheck and make sure the numbers and the history add up.
Frequently Asked Questions About Importing a Car from the UK
Do I need an EORI number to import a car from the UK?
Yes, if you are submitting the Customs Declaration yourself. A customs agent can manage this on your behalf.
What is an MRN?
The MRN (Master Reference Number) is issued when your Customs Declaration is accepted. NCTS requires it before registering a Great Britain import.
Do I pay VAT when importing from Northern Ireland?
Possibly not, if the vehicle was previously in use in Northern Ireland and you can prove it. Ex-Great Britain stock requires proof of compliant entry into NI.
How is VRT calculated?
VRT is calculated using Revenue’s OMSP valuation, the vehicle’s CO₂ emissions band and the NOx levy.
How long do I have to register an imported UK vehicle in Ireland?
You must book within seven days of entry and complete registration within 30 days.
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