Calculating car import charges in Ireland
The short answer
There is no single fixed import fee for bringing a car into Ireland. The total is made up of up to three separate charges: Vehicle Registration Tax (VRT), customs duty and VAT. Which of these apply depends mainly on where the car is coming from, whether it counts as new or used, and your own circumstances. VRT applies to almost every car registered in Ireland. Customs duty and import VAT generally apply only to cars arriving from outside the European Union, which since Brexit includes Great Britain. An online car import calculator can give a useful estimate, but the figure that counts is the one set by Revenue, the Irish tax authority, when the car is registered.
No confirmed current rates, thresholds or prices were available for this guide. It therefore explains how each charge is calculated and what affects it, rather than quoting figures. Rates and bands change, so check the current figures with Revenue before relying on any estimate.
The three charges that make up the total
Charge | When it applies | What it is based on; Vehicle Registration Tax (VRT) | When the car is first registered in Ireland, whatever its origin, unless a relief applies | The car's Open Market Selling Price (OMSP) as set by Revenue, multiplied by a rate linked to its CO2 emissions, plus a separate charge based on nitrogen oxide (NOx) emissions; Customs duty | Cars imported from outside the EU, unless the car qualifies for preferential origin treatment | The customs value, which normally includes the purchase price plus shipping and insurance to the point of entry into the EU; VAT | Cars imported from outside the EU, and new cars bought from another EU country | For non-EU imports, the customs value plus any customs duty. For intra-EU purchases, VAT is due in Ireland only when the car meets the definition of a new vehicle
How VRT is calculated
VRT is usually the largest and least predictable part of the bill. It is not based on what you paid. Revenue sets an Open Market Selling Price (OMSP), its estimate of what the car would sell for on the Irish market, including all taxes. That value is multiplied by a percentage rate set by the car's CO2 emissions band, so lower-emission cars pay a lower rate. A separate NOx charge is then added, based on the car's nitrogen oxide output, with the method varying by fuel type.
Because the OMSP comes from Revenue rather than your purchase price, a car bought cheaply abroad can still carry a high VRT bill. Revenue provides an online VRT calculator that looks up its own valuation for a given make, model, variant and age. Third-party calculators may use different valuation assumptions. For the most reliable figure, use the exact model year, engine, transmission and trim, because small differences in specification can change both the OMSP and the emissions band.
Customs duty and VAT on cars from outside the EU
Cars from outside the EU, such as Great Britain, Northern America or Japan, are generally subject to customs duty and import VAT on top of VRT. Duty is charged on the customs value, so shipping and insurance costs raise the amount due. VAT is then charged on the customs value plus the duty, which means duty also increases the VAT.
Cars from Great Britain need particular care. Under the EU–UK trade agreement, goods that meet the rules of origin can enter without customs duty. Many used cars sold in Britain were built elsewhere, however, so they may not qualify. Import VAT still applies to cars from Great Britain whether or not duty is waived. Cars moving from Northern Ireland are treated differently, because of the arrangements that apply there.
Cars bought within the EU
A used car bought in another EU member state normally has no customs duty, and VAT is not charged again in Ireland, but VRT is still due on registration. A car that meets the EU definition of a new means of transport, based on its age and mileage, is treated differently: VAT is payable in Ireland even though the car was bought in another member state. Check whether your vehicle falls within that definition before estimating costs.
Reliefs that can change the answer
Some people moving to Ireland can bring a personal vehicle without paying VRT, customs duty or VAT under transfer of residence relief. Conditions apply, typically covering how long you have owned and used the car abroad and how long you lived outside Ireland. If the relief applies, the calculator result for a standard import does not reflect your actual liability. The eligibility details were not available for this guide, so confirm them with Revenue before you ship the car.
What you need to estimate the cost
The exact make, model, variant, model year and first registration date; The CO2 emissions figure and the NOx figure from the certificate of conformity or registration documents; The fuel type and engine size; The country the car is shipped from and, for non-EU cars, its country of manufacture; The purchase price, shipping cost and insurance cost, for working out the customs value; Whether the car meets the definition of a new vehicle, and whether you may qualify for a relief
Limits of any calculator estimate
An import calculator is only as accurate as its inputs and its valuation data. The final VRT is set when the car is examined and registered, at which point Revenue confirms the vehicle's details and valuation. Cars that are uncommon in Ireland, heavily modified or poorly documented may be valued differently from what an online tool suggests. Treat a calculator result as a planning estimate, and allow a margin for differences before committing to a purchase abroad.
