Vans, pickups, campers and electric cars from the UK to Ireland: duty, VAT and VRT by vehicle type

A vehicle bought in Great Britain is a non-EU import. Before it can be registered in Ireland it needs a customs declaration, customs duty where it applies, and import VAT at 23% on the customs value plus duty. Duty follows the tariff heading: 10% for cars, campers, hybrids and electric vehicles; 10% or 22% for vans and pick-ups depending on engine size; 10% or 16% for minibuses with ten or more seats; and 0% for a vehicle that proves UK origin. VRT then depends on the VRT category: A for cars and for vans with a second row of seats in the same body, B for vans with up to three seats, pick-ups with a separate cab and campers, and C for minibuses and buses with ten or more seats and goods vehicles over 3.5 tonnes.

Three things decide the bill: the tariff heading sets the duty, where and how the vehicle was made decides whether the EU-UK preference removes it, and the VRT category sets the VRT and whether a business can deduct the VAT. The NCTS will not register a vehicle from Great Britain without the customs declaration and its Master Reference Number (MRN) [1][26].

Customs duty by vehicle type

These are the EU third-country rates for a vehicle coming from Great Britain, checked in the European Commission's TARIC database for 22 October 2026 [3]. With a valid UK-origin claim, every one of them drops to 0%.

Vehicle	Heading	Duty
Car, MPV up to 9 seats including the driver, motor caravan, hybrid, plug-in hybrid, electric car	8703	10%
Van or pick-up up to 5 t: diesel up to 2,500 cm3, petrol up to 2,800 cm3 (hybrid vans the same)	8704 21 / 31 / 41 / 51	10%
Van or pick-up up to 5 t: diesel over 2,500 cm3, petrol over 2,800 cm3 (hybrid vans the same)	8704 21 / 31 / 41 / 51	22%
Electric van	8704 60	10%
Diesel or petrol goods vehicle over 5 t	8704 22 / 23 / 32	22%
Minibus or bus, 10 or more seats including the driver: diesel or diesel hybrid over 2,500 cm3, petrol or petrol hybrid over 2,800 cm3	8702 10 / 20 / 30 / 90	16%
Minibus or bus, 10 or more seats including the driver: smaller engine, or electric	8702 10 / 20 / 30 / 40 / 90	10%

The 10%/22% split for vans is engine size, not weight: a 2.0-litre diesel van is 10%, a 3.0-litre diesel pick-up is 22%. A vehicle for ten or more people, including the driver, is a bus under heading 8702, not a car [3].

Double cabs can fall either side of the car/goods line. HMRC's classification guidance points to 8703 (passenger vehicles) for permanent seats with safety equipment, windows along the rear side panels and no permanent barrier behind the front seats. It points to 8704 (goods vehicles) for a separate cab with an open platform and drop-down tailgate, a load floor longer than half the wheelbase, or a permanent panel behind the front seats [4]. The UK and the EU use the same Harmonised System headings, but Revenue decides the heading on an Irish import, and a UK seller calling a pick-up "commercial" does not settle it.

Need this done? Our customs team files the Irish import declaration for vans, pick-ups, campers, minibuses and EVs from Great Britain, checks the heading and any UK-origin or Returned Goods Relief claim before you pay, and gives you the MRN the NCTS asks for. See vehicle declarations, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

Getting the duty to 0%: UK origin or Returned Goods Relief

Revenue states that a preferential claim can be made only where the goods are of UK origin [5]. For headings 8702 to 8704, the Trade and Cooperation Agreement rule is "MaxNOM 45%": non-originating materials may make up no more than 45% of the ex-works price [9]. Sold or registered in Britain is not the same as made in Britain. A vehicle built on the Continent, in Turkey or anywhere else outside the UK does not become UK-originating by being sold there, so the full rate applies unless Returned Goods Relief does.

Proof is either a statement on origin from the UK exporter, which Revenue says must carry the exporter's UK EORI number [7], or importer's knowledge: supporting documents or records from the exporter or manufacturer that show the vehicle meets the rule [5]. A VIN decoder shows where a vehicle was assembled, not whether it passes the 45% value test. On the declaration the claim is preference code 300, origin GB, with document code U116 (statement on origin, single shipment), U118 (statement on origin, multiple shipments) or U117 (importer's knowledge) [6]. A statement on origin is valid for 12 months for imports into the EU, and the importer must keep it, or the importer's-knowledge records, for at least three years after import [8][9][34].

Hybrids, plug-in hybrids and battery-electric vehicles currently get easier interim origin rules. The looser limit that applied from 2021 (MaxNOM 60%) was extended once, to 31 December 2026, by EU-UK Partnership Council Decision 1/2023 [9][33]. From 1 January 2027 the 45% limit applies to them too, and plug-in hybrids and electric vehicles must also have an originating battery pack [9]. A UK-built EV or plug-in that qualifies for 0% in 2026 may not qualify from 2027.

Returned Goods Relief ignores origin. A vehicle that was in free circulation in the EU, was exported from the EU, has not been altered and comes back within three years of that export is free of duty [10][11]. The law does not require the same person to bring it back: duty relief is granted on application by the person concerned [37]. Relief from VAT as well applies only in specific cases where the same person who exported it brings it back [10]. Revenue's May 2026 manual on second-hand vehicles from Great Britain still lists re-import by the same person among the conditions, so Revenue may ask for it [36]. The three years run from the date the vehicle left the EU, not the date it was registered in the UK, and Revenue says a vehicle that was in free circulation in Turkey before going to the UK may also qualify [10].

The declaration uses procedure code 6110 (or 6123 after a temporary export) with F01 for duty relief or F05 for duty and VAT relief (F05 only where the person who exported the vehicle brings it back). It cites the original export MRN or other proof such as an INF3 sheet; for a vehicle built in the EU within the last three years, an official document giving the factory, build date and VIN can be used, with the Certificate of Conformity [10]. You also need the UK seller's confirmation that nothing was altered. Tyres of a different type, a respray in a different paint or an engine change all count as altered [10]. Moving house to Ireland with a vehicle you already own is a different case: see transfer of residence.

Import VAT: 23% on the landed value

Revenue charges import VAT at the standard rate, currently 23%, on the customs value: usually the purchase price, plus transport and insurance, plus any customs duty [12]. For the customs value, transport after the vehicle arrives in the EU is left out if it is shown separately [13]. A sterling price is converted at Revenue's monthly customs exchange rate, even if you paid at a different rate [13].

A business registered for VAT and for Customs and Excise can use postponed accounting on imports from Great Britain: the import VAT goes on the VAT3 return instead of being paid at import [14]. Postponed accounting covers VAT only, not customs duty. Whether the VAT can then be deducted follows the VRT category [15]:

• Vans, lorries, pick-ups and crew-cabs in Categories B and C are generally deductible.

• Buses and minibuses with more than eight passenger seats are generally not, because they are normally used for carrying passengers, which is VAT-exempt.

• An N1 in Category A with four or more seats and no "BE" (pick-up) bodywork code also counts as a commercial vehicle for VAT.

Do not pay UK VAT if you can avoid it. HMRC lets a UK seller zero-rate a new or second-hand vehicle it exports, provided the vehicle is not used or delivered in the UK before it leaves; for a direct export it must leave within three months and the seller must hold evidence of export within three months [16]. A vehicle sold under the UK second-hand margin scheme cannot be zero-rated [16]. Irish customs values the vehicle on the total paid to the seller [13], so UK VAT you pay inflates your Irish duty and VAT, and Revenue does not refund it. Get an ex-VAT invoice before paying. Private buyers who meet its conditions may use HMRC's Personal Export Scheme instead [17].

VRT by category

VRT is charged at the NCTS on the open market selling price (OMSP): Revenue's view of what the vehicle would fetch on a retail sale in Ireland, all taxes included [18][32].

Category	What falls in it	How VRT is charged
A	Cars and other passenger vehicles with up to 8 seats plus the driver (M1); N1 vans with 4 or more seats where seats and load area share a single unit, even with a partition	7% (minimum €140) to 41% of OMSP by CO2 band, plus the NOx charge (hybrids included, electric excluded). From 1 January 2027, if the Finance (No. 2) Bill 2026 is enacted as published, every band above 80 g/km rises by one percentage point, to a top rate of 42% [30][38]
B	N1 up to 3.5 t with 3 seats or fewer, or more seats in completely separate units (pick-ups, tippers, recovery vehicles); motor caravans	Since 1 July 2025: 8% of OMSP (minimum €160) up to 120 g/km; 13.3% (minimum €266) above. Or €200 flat for an N1 that always had fewer than 4 seats and a maximum laden mass over 130% of its mass in service (125% for electric N1 since 1 January 2025), backed by a CoC, NSSTA or IVA. No NOx
C	Buses with 10 or more seats including the driver, goods vehicles over 3.5 t, tractors, vehicles more than 30 years old at registration	€200

Revenue converts NEDC CO2 figures for used Category B vehicles with a published formula [18]. If the EU category cannot be confirmed from the registration document, the vehicle is treated as M1, a Category A passenger vehicle [19]. If no CO2 figure is supplied for a Category A vehicle, the system applies 999 g/km and the top rate [19].

Crew cabs. Revenue assigns the crew-cab body type only where there are two completely separate compartments; partitioning a single unit will not satisfy Revenue [19]. A van with a second row of seats in the same body, even behind a bulkhead, is Category A with CO2 bands and NOx. A double-cab pick-up with a separate bed is Category B [19].

Campers. A motor caravan is an EU category M vehicle with bodywork code SA and fixed living equipment: seats and a table, sleeping accommodation, cooking facilities and storage [19][22]. Revenue expects room for a person of average height to move around standing, generally using the whole rear compartment. Conversions that do not sufficiently alter the rear, or only give outside access to cooking, are "day vans" and do not qualify [22]. Where cooking is by gas, a Gas Installer Certificate should be available [22].

A vehicle converted from its original type, including one registered and converted in Britain, needs a Suitably Qualified Individual (SQI): the owner's VRTCONV declaration stamped by the SQI and the SQI's own declaration on headed paper go with the vehicle to the NCTS [21]. A motor caravan pays the car rate of duty, 10%; the EU tariff has dedicated motor-caravan lines under heading 8703 [3]. Its VRT is Category B, 8% or 13.3% of OMSP depending on CO2, with no NOx [19].

Electric vehicles: the relief, and what hybrids do not get

The rule: series-production cars and commercial vehicles (VRT Categories A and B) powered only by an electric motor and registered by 31 December 2026 get VRT relief of up to €5,000 [23][35]. An OMSP up to €40,000 gets the full relief, an OMSP between €40,000 and €50,000 a reduced amount, and above €50,000 there is none [23]. The relief is applied automatically at registration and in Revenue's VRT calculator, with no application form, and Revenue's conditions do not exclude used imports: the law grants it to the person who first registers the vehicle in the State [23][35].

Budget 2027, announced on 6 October 2026, extends the relief for two years to the end of 2028 [24]. The Finance (No. 2) Bill 2026, published on 19 October 2026, replaces the 31 December 2026 date with 31 December 2028; that takes effect only once the Bill is passed, and Revenue's page still shows the 2026 date [23][30][38].

Electric vehicles pay no NOx charge. Hybrids and plug-in hybrids are ordinary Category A vehicles: CO2 band plus NOx, and no relief [19]. From 1 January 2027, any of them above 80 g/km would pay one percentage point more if the Bill is enacted as published [30][38].

Worked example: a diesel panel van, then the same money in other bodies

A used 2.0-litre diesel panel van with three seats, bought in England for the equivalent of €15,000, with €400 transport to Dublin Port. CO2 is 190 g/km. Revenue's OMSP is, say, €18,000.

Line	Built in Turkey, no origin claim	UK-originating, statement on origin
Customs value	€15,400	€15,400
Duty (8704 21, up to 2,500 cm3)	10% = €1,540	0%
VAT 23% on value plus duty	23% x €16,940 = €3,896	23% x €15,400 = €3,542
VRT Category B, 190 g/km	13.3% x €18,000 = €2,394	€2,394
VRT if the van passes the 130% laden-mass test	€200	€200

Same price, different body:

• A 3.0-litre diesel double-cab pick-up with a separate bed (heading 8704) pays 22% duty (€3,388) and VAT of 23% x €18,788 = €4,321, with Category B VRT.

• A 12-seat diesel minibus pays 10% duty with a 2.2-litre engine, or 16% (€2,464) with a 3.0-litre. VRT is €200, and the VAT is generally not deductible.

• An electric van with an OMSP of €35,000 pays 10% duty and Category B VRT of 8% x €35,000 = €2,800, which the EV relief covers in full if it is registered while the relief runs.

Figures are rounded, and Revenue sets the OMSP. If the Turkish-built van had been in free circulation in Turkey or the EU and left within the last three years, check Returned Goods Relief before paying the 10%.

Four common traps

Plug-in hybrids sold in Britain but built elsewhere. A plug-in hybrid sold and registered in Britain may well have been built on the Continent or further afield. Unless it is UK-originating, duty is 10%, and the VRT turns on its CO2 band plus the NOx charge, so have the CO2 and NOx figures from the V5C or Certificate of Conformity ready [19]. Ask where it was made before you agree a price.

The minibus that is not a car. Ten or more seats including the driver puts a minibus under the bus heading, and a diesel engine over 2,500 cm3 puts it on the 16% line [3]. VRT is the €200 Category C charge, but a business generally cannot deduct the import VAT [15]. If the seller's invoice includes UK VAT, ask for an ex-VAT invoice: Irish VAT is due on import regardless.

Several campers at once. Each camper must be identified by its own VIN on the customs declaration and needs its own NCTS appointment, and the 7-day booking and 30-day registration limits run for each vehicle from its arrival [20][36]. Stagger arrivals so every unit can be booked and registered in time.

The pick-up bought in Northern Ireland. A vehicle bought in Northern Ireland that came over from Britain needs proof it entered Northern Ireland properly. Revenue's primary proof is a Northern Ireland import declaration under the Windsor Framework. Without one, Revenue may at its discretion accept, as a minimum, the original V5C showing the last keeper resident in Northern Ireland, a Northern Ireland service history and a Northern Ireland MOT history. If the vehicle was not imported into Northern Ireland under the Windsor Framework, customs duty and import VAT may arise as well as VRT [25].

The pattern never changes: the tariff heading sets the duty, origin decides whether the preference removes it, and the VRT category sets the VRT. Send us the body type, seats, gross weight, engine size and CO2 before you ask for a duty, VAT and VRT estimate.

Step by step: what to send us and what to do

1. Before paying the seller: send the V5C (every page), the proposed invoice, the VIN and the engine size. We check the heading, the VRT category and whether an origin claim or Returned Goods Relief is realistic. Insist on an ex-VAT invoice with the purchase date, and on the statement on origin if you are claiming 0%.

2. The crossing: a vehicle on a transporter or booked as freight needs a Revenue pre-boarding notification (PBN) carrying the MRN of its pre-lodged import declaration, an ICS2 entry summary declaration (ICS2 has been fully operational for all modes since 1 January 2026) and, on the UK side, a goods movement reference (GMR) carrying the UK export declaration reference [27][28][29][31]. Without "Good to proceed to Check-in" status on the PBN, the vehicle will not be allowed to board [31]. The ferry passenger channel needs no PBN [27], but the vehicle still needs its import declaration before it can be registered [1]. Duty and import VAT are due before customs releases the vehicle, unless a business postpones the VAT [2][14][19]. Our GB to Ireland freight customs page covers the paperwork for freight crossings.

3. After arrival: book the NCTS within 7 days, register within 30 days, and fit the plates within 3 days of registration [20][26]. Late registration adds a VRT charge of 0.1% of the VRT for each day the vehicle was in the State unregistered, and a vehicle that is not declared, or not registered within 30 days, is liable to seizure [1][20].

4. At the NCTS: bring the full V5C, the customs declaration with its MRN, form VRTVPD2, the dated invoice, photo ID, your PPS number, proof of address, evidence of the arrival date, and CO2 (and NOx for Category A) evidence [20][26]. For the €200 charge, bring the mass in service from the VIN plate and the gross vehicle weight from the handbook or V5C field F1, with the CoC, NSSTA or IVA [19][26]. Any conversion needs the SQI-stamped VRTCONV pack [21].

5. Check the VIN twice. One wrong character on the declaration can hold up the VRT appointment.

Our customs team files the declaration in Revenue's AIS and can raise the PBN. Transporters and sailings are arranged through our logistics partners. A vehicle landing in Britain from outside Europe can move on under T1 transit arranged with our partner, so it is cleared once, in Ireland.

FAQ

Is customs duty on a van from the UK 10% or 22%? 10% for a goods vehicle up to 5 tonnes with a diesel engine up to 2,500 cm3 or petrol up to 2,800 cm3, hybrids included; 22% above those engine sizes or above 5 tonnes; electric vans 10%. Up to 5 tonnes, the split is engine size, not weight. A van that proves UK origin pays 0%.

Does a UK-built van get 0% duty? Only if it is UK-originating under the Trade and Cooperation Agreement, meaning non-originating materials are no more than 45% of the ex-works price (60% for hybrids, plug-in hybrids and electric vehicles until 31 December 2026). You prove it with the exporter's statement on origin carrying their UK EORI number, or with importer's knowledge backed by the exporter's or manufacturer's records. Sold in Britain is not made in Britain.

How is VRT charged on a van, crew cab, camper or minibus? A van with three seats or fewer is Category B: 8% of OMSP up to 120 g/km or 13.3% above, or €200 flat if it passes the laden-mass test (130%, or 125% for electric vans). A crew cab is Category B only if cab and load area are completely separate units; otherwise it is Category A with CO2 bands and NOx. A motor caravan is Category B. A minibus with 10 or more seats including the driver is Category C at €200.

Is there VRT relief for a used electric car or van imported from the UK? Yes. Battery-electric cars and vans with an OMSP up to €40,000 get up to €5,000 off the VRT, a reduced amount between €40,000 and €50,000, and nothing above. The current deadline is registration by 31 December 2026; Budget 2027 and the Finance (No. 2) Bill 2026 extend it to 31 December 2028 once the Bill is passed. Hybrids and plug-in hybrids get nothing.

What changes for vans and EVs from the UK on 1 January 2027? If the Finance (No. 2) Bill 2026 is enacted as published, Category A VRT rates above 80 g/km rise by one percentage point (top rate 42%) and the EV relief runs to the end of 2028; the Bill was not yet law on 22 October 2026. Under the EU-UK agreement, hybrids, plug-in hybrids and EVs claiming 0% duty must then meet the 45% limit, and plug-in hybrids and EVs must also have an originating battery pack.

Get it cleared

Send the V5C, the invoice and the VIN, and our customs team will confirm the tariff heading, the VRT category and whether a UK-origin or Returned Goods Relief claim is realistic, then file the import declaration and give you the MRN for the NCTS. WhatsApp or call 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

Related guides

• Importing a car from the UK to Ireland in 2026

• How VRT is calculated on an imported car, and the CO2 and NOx proof the NCTS accepts

• Buying a car in Northern Ireland: the proof Revenue wants

• Getting the UK VAT back on a car exported to Ireland

• GB to Ireland by truck: UK export, ENS, PBN and GMR

• Services: Vehicle declarations and Import customs clearance

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33. European Commission Representation in Ireland, Commission proposes one-off extension of current rules of origin for electric vehicles and batteries under the Trade and Cooperation Agreement (6 December 2023), https://ireland.representation.ec.europa.eu/news-and-events/news/commission-proposes-one-extension-current-rules-origin-electric-vehicles-and-batteries-under-trade-2023-12-06_en (fetched 22 October 2026); and GOV.UK, Trade and Cooperation Agreement Partnership Council Decision 1 for 2023 (21 December 2023), replacing Annex 5 with interim rules (MaxNOM 60% for 87.02-87.04 hybrids, plug-in hybrids and electric vehicles) until 31 December 2026, https://www.gov.uk/government/publications/trade-and-cooperation-agreement-partnership-council-decision-number-1-2023-electric-vehicle-rules-of-origin/trade-and-cooperation-agreement-partnership-council-decision-1-for-2023-21-december-2023 (fetched 22 October 2026)

34. Revenue, Procedure for importing from the UK (checklist), https://www.revenue.ie/en/customs/documents/checklist-importing-from-uk.pdf (fetched 22 October 2026)

35. Revenue, Finance Act 1992 (Vehicle Registration Tax) non-statutory consolidation, section 135C(3)(b): relief where a person first registers the electric vehicle "during the period from 1 May 2011 to 31 December 2026" (revised April 2026), https://www.revenue.ie/en/vrt/documents/vrt/finance-act-1992-non-statutory-consolidation.pdf (fetched 22 October 2026)

36. Revenue Tax and Duty Manual, VAT and Customs Treatment of the Movement of Second-Hand Motor Vehicles from Great Britain and Northern Ireland, section 6, including 6.2 (returned goods relief conditions: "The vehicle must be reimported by the same person") (created May 2026), https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/movement-of-second-motor-vehicles-from-gb-and-ni/movement-of-second-hand-motor-vehicles-from-gb-ni.pdf (fetched 22 October 2026)

37. Regulation (EU) No 952/2013 (Union Customs Code), Article 203(1): relief from import duty for returned goods, granted "upon application by the person concerned", with no condition that the exporter re-imports, https://www.legislation.gov.uk/eur/2013/952/article/203 (fetched 22 October 2026)

38. Houses of the Oireachtas, Finance (No. 2) Bill 2026 (Bill 98 of 2026), bill record: published and First Stage in the Dáil on 19 October 2026, Second Stage debate and referral to Select Committee listed for 20 October 2026, status "Current" with no Act number, https://api.oireachtas.ie/v1/legislation?bill_year=2026&bill_no=98; and the Bill as initiated, section 48 (new Table 1 to s.132(3) FA 1992, "shall come into operation on 1 January 2027") and section 49 (s.135C(3)(b) and (4): "31 December 2028" for "31 December 2026"), https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/initiated/b9826d.pdf (fetched 22 October 2026)