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Shipping a car from the USA or Canada to Ireland via a UK port: transit, duty, VAT and the collector-car question

Oct 22
19 min read

A car from North America that lands at Liverpool or Southampton is still non-EU goods, so it must cross Great Britain under a T1 transit and be cleared in Ireland, or be imported into the UK and then taxed again in Ireland. In Ireland it pays customs duty on its price plus the cost of getting it to the Irish port, then VAT at 23% on that total, then VRT at registration. Since 1 July 2026 a car or pickup built in the USA pays 0% duty if you can prove US origin and direct transport; otherwise most cars pay 10% and larger-engined pickups 22%. A collector plate abroad changes nothing, but if you are moving home you may owe no duty or VAT, and the application should reach Revenue before the car lands.

Two routes, and you must choose before the ship sails

Direct to Ireland. The car sails to Dublin or Cork, the first EU port. We lodge the import declaration in Revenue's AIS, duty and VAT are paid, and the car is released. No transit. A car that only changes ship at a UK port and carries on to Ireland by sea does not need a T1 in the UK port ([1], para 16).

Via Liverpool or Southampton by road. The car arrives in Britain as non-EU goods. It either stays under customs control and crosses to Ireland under a T1 (the UK is a common transit country, so the import charges are suspended and collected at the office of destination in Ireland [1]), or it is imported into the UK, with UK VAT and duty paid at the border and HMRC told within 14 days through NOVA [2], and then pays Irish duty and import VAT again on arrival ([3], [5]). The T1 is the normal choice, and for a US-built car it is also what keeps the 0% rate available. Decide the route before the car leaves North America: it settles who books the freight, who opens the transit and how the car leaves Britain.

Need this done? Our customs team files the Irish import declaration for cars shipped from the USA and Canada, checks the US-origin and direct-transport evidence the 0% rate needs, and lodges the ENS and PBN for the ferry; the T1 across Britain is arranged with our transit partner. See vehicle declarations, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

Customs duty: where the car was built, not where you bought it

Vehicle

EU duty

What you need

Built in the USA, shipped from the USA

0% (1 July 2026 to 31 December 2029)

Evidence of US origin and direct transport, held when the declaration is lodged; declared with preference code 300 and document code U190

Built in the USA, but registered and used in Canada

10%

Direct transport cannot normally be shown

Built in Canada, exported from Canada

0% under CETA with the exporter's origin declaration; otherwise 10%

A private seller is rarely able to make one out

Built in Japan, Korea, Mexico, Europe or elsewhere, bought in North America

10%

See "Cars built elsewhere" below

US-built pickup or goods vehicle (8704)

0%

The same US-origin and direct-transport proof

Other pickups and goods vehicles up to 5 tonnes (8704)

10%, or 22% for a diesel over 2,500 cc or a petrol over 2,800 cc

Engine type and size from the title

Genuine collectors' vehicle (9705)

0%

See the collector-car section

The 0% comes from Regulation (EU) 2026/1455. It sets EU duty at 0% on goods in its Annex I that originate in the United States, and Annex I takes in all of Chapter 87, which covers cars and pickups. It applies from 1 July 2026 until 31 December 2029, and the Commission can suspend it if imports surge and harm EU industry, or if the USA does not keep to the August 2025 EU-US Joint Statement (Articles 3 and 4) [4]. TARIC shows it on code 8703 23 90 00, for example: a 10% third-country duty and a 0% US preference from 1 July 2026 [5]. Origin follows the EU non-preferential rule: the car must have been wholly obtained, or had its last substantial processing, in the USA. Where you bought it, or the address on the invoice, does not decide it ([4], [6]).

Proving it. The Commission says "made in US" marks, invoice statements and certificates of origin "are in themselves not sufficient" ([6], Q2). The importer must hold evidence of US origin and of direct transport when the declaration is lodged. A UK leg is fine if the car stayed under customs supervision, and customs transit documents can show that. Without proof of direct transport the 0% may be refused, even where US manufacture is clear ([6], Q3-Q7). Revenue says a claim without both proofs at the time of import will be rejected [7]. A decoded VIN is not proof of origin on its own, only supporting evidence ([6], Q11). We ask for the maker's build evidence (such as the window sticker or an assembly-plant record), the ocean bill of lading from the US port and the T1.

Canadian-built cars. EU duty on cars originating in Canada is 0% under CETA [8], but only on an origin declaration from the exporter, who must be able to prove the car's originating status if customs asks [9]. A private seller is rarely in a position to do that, so plan on 10% unless a dealer can supply one.

Cars built elsewhere. The EU's trade agreements have their own transport rules. The EU-Japan agreement, for example, allows a car to be stored in a third country only if it stays under customs supervision there [10], so a Japanese-built car that has been registered and driven in North America pays 10%. We check the specific agreement before giving a rate for a Korean or Mexican build. A car that left the EU as Union goods less than three years ago may qualify for returned goods relief from duty instead, if it comes back in the state in which it left. The law does not require the person who exported it to be the one who brings it back, but relief from VAT as well (code F05 rather than the duty-only F01) applies only where that same person re-imports it ([11], Article 203; [47], [48]).

For pickups, TARIC shows 22% on a used diesel over 2,500 cc and a used petrol over 2,800 cc, and 10% below those sizes, with the same 0% US preference on each code ([12]-[17]). Hybrid and electric pickups sit under other codes, so we classify each vehicle before giving a figure.

VAT at 23% on the value plus the duty

Import VAT is charged at the standard rate, 23% [18], on the customs value plus any duty [3]. Budget 2027 did not change the standard rate ([33]). The customs value is the price paid plus transport, insurance, loading and handling up to the place where the car enters the EU ([11], Article 71). Foreign port dues and loading charges count, and where you provide the transport yourself, Revenue adds a calculated transport cost ([19], paras 9.1 and 9.5). On the UK route the car is outside the EU until it reaches the Irish port ([19], para 10.1.1), so ocean freight, shipping-line documentation, UK port handling, UK trucking and the car's share of the ferry fare are all in; transport costs after arrival in Ireland stay out if they are shown separately ([19], para 9.1). Dollar prices convert at Revenue's monthly customs rate: the Central Bank rates of the second-last Wednesday of one month apply for the whole of the next ([19], para 13.1), and Revenue publishes each month's file [20].

Worked example (October 2026 exchange rate, real tax rates)

A buyer pays US$30,000 for a used SUV built in the USA. Ocean freight and documents to Liverpool cost US$2,000; UK handling, transit and the ferry share come to about €800. At Revenue's October 2026 customs rate of 1.1411 US dollars to the euro (1.6077 for Canadian dollars) [20]:

Line

Amount

Price: $30,000 at 1.1411

€26,290

Freight and documents: $2,000 at 1.1411

€1,753

UK handling, transit and ferry share

€800

Customs value

€28,843

Duty at 0% (US origin proven) / 10% (not proven)

€0 / €2,884

VAT at 23% on value plus duty

€6,634 / €7,297

Proof of US build is worth about €3,500 here. VRT comes on top at registration and is worked out on the Irish open market selling price, not this value [32].

The T1 across Britain: who opens it and who closes it

GOV.UK requires the transit declaration before the movement starts, and the estimated transit time can be no more than 14 days [21]. Whoever lodges it is the holder of the procedure: responsible for producing the car and the Transit Accompanying Document (TAD) at the office of destination within the time limit, and for the duty if anything goes wrong. A guarantee or cash deposit is normally required, and a carrier or recipient who accepts the car knowing it is under transit is also responsible for presenting it ([1], paras 31 and 34). A car crossing as freight needs an outbound GMR carrying the transit MRN, shown at check-in at the GB port [22]. At the Irish end, Revenue's guidance on transits through Britain says the importer has a legal obligation to close the transit declaration correctly at the destination in Ireland [23].

How we run it: the UK port agent normally opens the T1, because it needs a UK transit declaration and a guarantee; our side of the transit is arranged with our transit partner. We pre-lodge the Irish import in AIS before the ferry sails, so the car can be cleared as soon as the transit ends at the Irish port. Agree two things before the ship leaves: who is the holder of the procedure, and how the car leaves Britain (a freight booking with PBN and GMR, or the owner driving it on with the TAD in hand).

If nobody opens a T1 at the UK port, the car has not stayed under customs control across Britain. It still needs a full Irish import declaration, with duty and VAT paid before release, and a US-built car loses the direct-transport proof the 0% rate depends on [7]. The UK agent must open the T1 before the car leaves the port, every time.

Ferry formalities

Since 1 January 2026 every RoRo movement into Ireland needs an ENS in ICS2, lodged before the goods leave GB ([24], [26]). The carrier is responsible for it, and a representative can lodge it with the carrier's knowledge and consent [24]. A PBN is required for every vehicle booked in as freight, and Revenue's PBN table lists vehicles imported for private use or resale as needing a PBN and a customs declaration [25]; vehicles will not be allowed to board in GB without a valid PBN [26]. In the passenger channel no PBN is needed, but you must declare goods beyond your allowances to customs at the port [25], so tell us how the crossing is booked. We lodge the ENS and PBN, book the crossing through our logistics partners, and file the import in AIS, which moved to AIS V2 on 15 September 2026 [27]. See GB to Ireland freight customs and ferry bookings.

The collector-car question: 25 years, 30 years and €200

The US 25-year rule is a US import rule: as a general rule, vehicles under 25 years old must meet Federal Motor Vehicle Safety Standards to be imported permanently into the USA [28]. It means nothing in EU customs.

The EU collectors' heading (9705) carries 0% duty [29] and, in Ireland, import VAT at the reduced rate of 13.5% ([18], [30], [31]). A motor vehicle qualifies only if it is in its original state (no substantial changes to chassis, body, steering, brakes, transmission, suspension or engine; repairs and restoration are allowed, modernised or modified vehicles are excluded), at least 30 years old and of a model no longer in production. Meeting those three tests only creates a presumption, which customs can rebut [31]. In a 2023 Irish tax appeal, a truck over 30 years old with non-original rear wheels and a non-original canopy at import was held not to be in its original state. It was classified under 8703 23 90 and charged 10% duty and 23% VAT, and removing the canopy afterwards did not help, because what counts is the vehicle's state when customs inspects it [31]. A Canadian "collector" plate or a US "antique" title is a licensing class and carries no weight in Ireland.

VRT has a simpler age test: vehicles more than 30 years old at registration are Category C and pay a flat €200 [32]. A vehicle that old can fail the 9705 test, pay 10% duty and 23% VAT, and still register for €200 VRT.

Transfer of residence: two reliefs, the right form, and being late

If you are moving your normal residence to Ireland from outside the EU, your private car can come in free of duty and VAT; commercial vehicles are excluded [36]. You must have lived outside the EU for a continuous 12 months, have possessed and used the car for at least six months, and import it within six months before or 12 months after the move (importing before the move means undertaking to settle here within six months). If you sell, hire out, lend or otherwise dispose of it within 12 months, the charges fall due ([37], [40]). Email form C&E 1076 (Rev 2) and the supporting documents to the port of import two weeks before the car arrives. If the claim is for the car alone, arriving by ferry with no household goods, Revenue's procedure page says form VRT TOR is used instead, sent to the National VRT Service through MyEnquiries where possible; that form claims relief from VRT and, as appropriate, VAT and customs duty ([38], [44]). The form itself is headed for moves from within the EU, so we confirm with Revenue which form your port wants. Revenue's procedure page explains how to ask for a PBN ID at the same time for the freight channel; in the passenger channel you present yourself to customs on arrival [38]. See transfer of residence.

VRT relief is a separate claim. You must have possessed and used the car outside the State for at least six months before the transfer, bring it in within 12 months of the transfer and claim within seven days of arrival; book the NCTS inspection within seven days and register within 30 days. VRT becomes payable in full if you sell or dispose of the car within 12 months of registration [39]. Revenue's VRT page says people moving from outside the EU apply at the customs office where they enter the State [39]; for a car arriving alone by ferry, its procedure page gives the VRT TOR form above [38]. The customs and VRT reliefs have separate conditions, so check both.

Late? The EU regulation allows relief after the 12 months "except in special cases" ([40], Article 7). Whether yours is one is Revenue's decision, so apply anyway and explain the gap. Where duty has already been paid and relief is granted later, a repayment claim for overcharged duty must generally be made within three years of the customs debt being notified ([11], Article 121); we lodge that claim against the original declaration.

After clearance: VRT, 7 days, 30 days, and the paperwork trap

Book the National Car Testing Service (NCTS) inspection within 7 days of the car entering the State and complete registration within 30 days [41]. Registration needs the completed customs declaration with its MRN, and Revenue warns that a vehicle is liable to seizure if the declaration is not completed or it is not registered within 30 days ([41], [42]). For a car from outside the EU, Revenue accepts the previous registration certificate or a Certificate of Conformity, and foreign documents need certified English translations [43].

  • Cars are Category A: 7% to 41% of the open market selling price by CO2 band (minimum €140 to €820), plus a NOx charge [32]. Finance (No. 2) Bill 2026 raises the rate for each of bands 3 to 20 (more than 80 g/km) by one percentage point from 1 January 2027, so 16% becomes 17% and the top rate of 41% becomes 42%; bands 1 and 2 stay the same. The Bill was not yet law on 22 October 2026, so the rise applies once it is enacted ([33], [34], [45], [46]). With no acceptable CO2 figure the system assigns 999 g/km and the top rate; with no NOx figure the maximum NOx charge applies, €4,850 for diesel and €600 for others [35]. Revenue lists the CO2 evidence it accepts, such as a certificate from the manufacturer or main distributor [43]. Get the emissions evidence before you ship.

  • Electric cars: VRT relief of up to €5,000 for an EV with an open market selling price up to €40,000 (reduced between €40,000 and €50,000) is due to end on 31 December 2026; Finance (No. 2) Bill 2026 extends it to 31 December 2028, once the Bill is enacted ([33], [45]).

  • Motorhomes are Category B: 8% up to 120 g/km (minimum €160), 13.3% above (minimum €266) ([32], [35]).

  • Pickups can be Category B where they have three seats or fewer, or where the cab and the load bed are completely separate units. Seats and load area in one body make a vehicle Category A, even with a partition. Some N1 vehicles with fewer than four seats and a high permissible laden mass pay a flat €200, if the approval documents show it ([32], [35]).

Lighting and speedometer changes to a US-spec car are a roadworthiness matter, not a customs one.

From our own files

The van that was a collector's item until Dublin Port. A recent customer shipped an older Japanese-built van that had spent its life in Canada on a collector plate. It sailed to Liverpool. Because it was non-EU goods crossing Britain, the UK handling agent opened a T1 at the port and asked us to confirm in writing that the transit would be discharged in Ireland. We pre-lodged the Irish import before the sailing; the owner drove the van onto the ferry and presented the transit document to customs on arrival. The customs value was the Canadian price at Revenue's monthly rate, plus ocean freight and documentation, plus the van's share of the ferry fare. Duty at 10% and VAT at 23% followed: a Japanese build earns no EU-Japan rate once the vehicle has lived in Canada, and a collector plate is not the 9705 test. Then the twist. The owner had moved home about a year before the van shipped, so the transfer-of-residence window looked gone. A late application explaining the delay was approved after clearance, so the duty and VAT paid at import fell to be repaid. Four lessons: decide the route before the car ships; agree who opens and who closes the transit; have the funds ready, because a private importer normally pays before release; and if you are moving home, apply for relief first, and apply anyway if you are near the edge of the window.

What to send us, and what to do

  1. Before you buy or ship: VIN, title or registration document, where the car was built, price and currency, and whether anyone in your household is moving to Ireland. We tell you the duty line and the route.

  2. Decide the route (direct, or via Britain under T1) and who opens the transit.

  3. Gather the proof: bill of lading, invoice, build evidence for a US-built car, emissions evidence for VRT, photographs of an unmodified older car.

  4. Moving home? Send us the C&E 1076 (Rev 2) pack (or form VRT TOR, for a car arriving alone by ferry) at least three weeks before arrival, so it reaches Revenue two weeks ahead.

  5. Before the ferry: we pre-lodge the import in AIS and lodge the ENS and PBN; the crossing is booked through our logistics partners. Have cleared funds ready.

  6. On arrival: present the car and the TAD at the Irish port; the transit ends there and the car is cleared on our declaration.

  7. Within 7 days book the NCTS appointment; within 30 days register.

FAQ

Is a car built in the USA duty-free in Ireland now? Yes, from 1 July 2026 until 31 December 2029, but only if you hold evidence that it was built in the USA and came directly to the EU when the import declaration is lodged; a T1 covers a UK leg. A decoded VIN alone is not enough. Without that proof Revenue rejects the claim and charges the normal 10% (22% for some pickups). VAT at 23% still applies.

Do I add the ferry cost to the customs value if I drove the car over myself? Yes. Transport, insurance and handling up to the place where the car enters the EU are part of the customs value, and Revenue adds a calculated transport cost where you provide the transport yourself. On the UK route that means the ocean freight, UK handling and the car's share of the ferry fare all count.

My car is over 25 years old. Is it a collector's item? Not on age alone. The US 25-year rule is a US safety-standards rule. The EU test is at least 30 years old, in original state and of a model no longer in production, and even then customs can rebut it. VRT is a flat €200 once the vehicle is more than 30 years old at registration.

I moved to Ireland a year ago. Can I still claim transfer of residence relief on my car? The normal window is 12 months after you move, but the EU rule allows relief later in special cases. Apply anyway, explain the delay, and send the form two weeks before the car lands. We have seen a late application approved, but the decision is Revenue's.

Who closes the T1 when the car reaches Ireland? Revenue says the importer has a legal obligation to close the transit correctly at the Irish destination; the holder of the procedure who opened it is also responsible for presenting the car there. In practice the car and the transit document are presented at the Irish port, the transit is ended there, and the car is cleared on the import declaration we pre-lodged.

Get it cleared

Send us the VIN, the title, where the car was built and how it is travelling, and our customs team will tell you the duty line, the route and the proof to gather before the car ships. WhatsApp or call 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

Related guides

Sources

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  33. Department of Finance, Department of Finance publishes Finance (No. 2) Bill 2026, press release, 19 October 2026 (Category A VRT bands 3 to 20 up one percentage point from 1 January 2027; EV relief extended to end-2028; VAT measures). https://www.gov.ie/en/department-of-finance/press-releases/department-of-finance-publishes-finance-bill-no2-2026/ (fetched 22 October 2026)

  34. Department of Finance, Budget 2027: Tax Policy Changes Summary (Table 1, Vehicle Registration Tax). https://assets.gov.ie/static/documents/3aa2894e/Budget_2027_-_Tax_Policy_Changes_Summary_-_Eng.pdf (fetched 22 October 2026)

  35. Revenue, VRT Manual Part 1A: Vehicle Classification and Tax Categories, last reviewed August 2026, sections 4.2, 4.3.2 and 9. https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf (fetched 22 October 2026)

  36. Revenue, Transfer of residence (overview), published 1 April 2026. https://www.revenue.ie/en/customs/individuals/transfer-residence/index.aspx (fetched 22 October 2026)

  37. Revenue, Transfer of residence: rules, published 1 April 2026. https://www.revenue.ie/en/customs/individuals/transfer-residence/rules.aspx (fetched 22 October 2026)

  38. Revenue, Transfer of residence: procedure at importation, published 1 April 2026. https://www.revenue.ie/en/customs/individuals/transfer-residence/procedure-at-importation.aspx (fetched 22 October 2026)

  39. Revenue, VRT reliefs and exemptions: transfer of residence, published 9 July 2026. https://www.revenue.ie/en/vrt/reliefs-and-exemptions/transfer-of-residence.aspx (fetched 22 October 2026)

  40. Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty, Title II Chapter I, Articles 3-9. https://publications.europa.eu/resource/celex/32009R1186 (fetched 22 October 2026)

  41. NCTS, VRT FAQ. https://www.ncts.ie/vrtfaq/ (fetched 22 October 2026)

  42. Revenue, Registering a vehicle purchased in Great Britain, published 24 August 2026. https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicle-from-gb.aspx (fetched 22 October 2026)

  43. Revenue, General information on registration, published 10 July 2026. https://www.revenue.ie/en/vrt/vehicle-registration-tax/general-information-on-registration.aspx (fetched 22 October 2026)

  44. Revenue, Form VRT TOR: Transfer of Residence, Application and Declaration for Relief from Vehicle Registration Tax (PDF; declaration claims relief from VRT "and VAT and CCT as appropriate"). https://www.revenue.ie/en/vrt/documents/vrt/form-vrt-tor.pdf (fetched 22 October 2026)

  45. Houses of the Oireachtas, Finance (No. 2) Bill 2026: Explanatory Memorandum, section 48 (Category A rates for bands 3 to 20 "increased by 1% point", from 1 January 2027) and section 49 (EV relief extended to 31 December 2028). https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/memo/b9826d-memo.pdf (fetched 22 October 2026)

  46. Houses of the Oireachtas, bill record for Finance (No. 2) Bill 2026 (Bill 98 of 2026): status "Current", no Act number or enactment date. https://www.oireachtas.ie/en/bills/bill/2026/98/ (record read from https://api.oireachtas.ie/v1/legislation?bill_year=2026&bill_no=98, fetched 22 October 2026)

  47. Revenue, Returned Goods Relief and Movement of Vehicles (PDF), sections 1 and 2.1 (VAT relief only where the goods are re-imported by the same person who exported them; F01 duty relief, F05 duty and VAT relief). https://www.revenue.ie/en/customs/documents/returned-goods-relief-movement-vehicles.pdf (fetched 22 October 2026)

  48. Revenue, General rules for duty relief on returned goods, published 16 April 2026 (conditions for duty relief; no same-person condition). https://www.revenue.ie/en/customs/businesses/relief-duty-vat/reimported-into-eu/general-rules-duty-relief-returned-goods.aspx (fetched 22 October 2026)

 
 
 

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