Importing a car from the UK to Ireland

The short answer
Importing a car from the UK into Ireland is allowed, but the car must be declared to the Irish tax authority (the Revenue Commissioners), inspected, and registered in Ireland. Registration involves paying Vehicle Registration Tax (VRT), a one-off tax charged when a vehicle is first registered in the State. The most important qualification is where in the UK the car comes from. Since the UK left the European Union, a car brought in from Great Britain (England, Scotland or Wales) can also be liable for customs duty and VAT. A car brought in from Northern Ireland is generally treated differently, because Northern Ireland follows EU rules on goods under post-Brexit arrangements. That distinction can change the total cost substantially, so it is worth establishing first.
What the import process typically involves
Book a pre-registration inspection at a National Car Testing Service (NCTS) centre, which checks the vehicle's identity and details before it can be registered. Present the documents Revenue requires, typically including proof of ownership, the UK registration document and proof of the vehicle's identity and specification. Have the VRT assessed and paid. The vehicle then receives an Irish registration number, and Irish number plates must be fitted. If the car came from Great Britain, deal with any customs declaration, customs duty and VAT due on importation. Arrange Irish motor insurance and motor tax, and check whether the car needs a National Car Test (NCT) based on its age.
Registration must be completed within a set period after the car arrives in Ireland. This article does not have a confirmed figure for that deadline, so check the current requirement with Revenue before shipping or driving the car over.
How the Brexit change affects the decision
Before Brexit, buying a used car in the UK and bringing it to Ireland was mainly a VRT question. For cars from Great Britain, the UK is now outside the EU customs union, so the import can attract customs duty and VAT on top of VRT. Whether customs duty applies can depend on where the vehicle was manufactured and whether it qualifies as UK-origin under the trade agreement between the UK and the EU, so the same model may be treated differently depending on its production history. Cars moving from Northern Ireland usually avoid these additional customs charges. They still need to go through the Irish registration and VRT process.
What determines the cost
VRT is not a flat fee. It is calculated from the car's estimated open market selling price in Ireland together with its emissions, so two cars with similar UK prices can carry very different Irish tax bills. Revenue provides an online VRT calculator, and using it before buying is the most reliable way to see whether a particular UK car still makes financial sense once it is in Ireland. Shipping or ferry costs, inspection fees, any customs duty and VAT, and the cost of Irish plates and insurance all add to the total. No current figures for any of these were available for this article.
Practical points that do not change
Both the UK and Ireland drive on the left, so UK cars are right-hand drive and suit Irish roads without conversion. Some UK specifications, such as speedometer units, may differ from cars sold new in Ireland. Owners who are moving to Ireland, rather than buying a car to import, may qualify for a transfer-of-residence relief from VRT if specific ownership and residence conditions are met. Check whether you qualify before assuming VRT will be due.
Gaps to verify before acting
This overview is based on general principles. It does not include confirmed rates, fees, deadlines or contact details. Before committing to a purchase or shipment, confirm the following with Revenue or a customs agent: the current VRT for the specific car, whether customs duty and VAT apply to it, the registration deadline, and whether any relief applies to your situation.


