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Importing a car from the UK to Ireland in 2026: duty, VAT, the customs declaration and VRT

Oct 22
18 min read

A car bought in England, Scotland or Wales is an import from outside the EU. Before Revenue will register it you need a customs declaration in AIS, customs duty of 10% of the customs value unless the car is proven to be of UK origin under the EU-UK Trade and Cooperation Agreement (then 0%), and import VAT at 23% on the customs value plus the duty. The customs value is the price you paid plus the ferry or transporter cost to the Irish port, converted at Revenue's monthly exchange rate. Only then does VRT start: book the NCTS within 7 days of arrival and register within 30 days with the declaration's MRN in hand, or face extra VRT and possible seizure.

What the bill looks like

Revenue's guidance for an EU-built car bought in Great Britain comes down to one line: customs duty of 10% on the customs value, then VAT at the standard rate on the customs value plus the duty. VAT already charged in Great Britain "has no bearing" on the Irish import VAT [2]. Illustrative figures, rounded, at the rates in force on 22 October 2026 [2][9][14]:

Step

EU-built car (10% duty)

UK-origin car, proven (0% duty)

Price paid: £17,190 at Revenue's October 2026 rate of £0.8595 to €1

€20,000

€20,000

Ferry or transporter to the Irish port

€400

€400

Customs value

€20,400

€20,400

Customs duty

€2,040

€0

Import VAT at 23% on value plus duty

€5,161

€4,692

Paid to Revenue on the declaration

€7,201

€4,692

So the customs charge on a typical German, French or Japanese-built car is a little over a third of what you paid, and just under a quarter if the car is genuinely British. VRT comes on top. It is set by CO2, NOx and Revenue's open market selling price, not by your invoice [26].

Need this done? Our customs team files the Irish import declaration for cars from Great Britain, checks whether a UK-origin or Returned Goods Relief claim will stand 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.

Duty: 10% unless the car is genuinely UK origin

The EU's third-country duty on passenger cars is 10%. On 22 October 2026 TARIC shows 10% on the used petrol and diesel car lines (for example 8703 22 90 00, a used petrol car of 1,000 to 1,500 cm3) and on the used hybrid, plug-in hybrid and electric lines we checked, each with a 0% United Kingdom tariff preference under the Trade and Cooperation Agreement [3]. Fuel type and engine size decide the exact line, not the rate.

The 0% is for cars that meet the agreement's rules of origin, not a reward for buying in Britain. For heading 87.03, no more than 45% of the ex-works price may be non-originating material [5]. Hybrids, plug-in hybrids and electric cars have an easier interim limit of 60%: the agreement as signed tightened it to 55% from 2024, but the EU-UK Partnership Council kept 60% until 31 December 2026 [5][6]. From 1 January 2027 the 45% limit applies to them too, and plug-ins and electric cars must also have an originating battery pack [5]. Revenue is blunt about EU-built cars: goods of EU origin used in the UK and then imported from Great Britain "will not qualify as UK origin" [2].

To claim 0% you need either a statement on origin from the UK exporter or importer's knowledge. The statement goes on the invoice or another document that identifies the car, in the wording set by Annex 7 of the agreement, naming "the United Kingdom" as the origin, and it is valid for 12 months from the date it was made out [5]. Revenue says the UK exporter's EORI number is required on every statement on origin [8]. Importer's knowledge means you hold the information showing the car meets the rule, which for a used car in practice means evidence from the manufacturer [5]. We enter preference code 300, origin GB and document code U116, U117 or U118 on the declaration [7]. If you paid 10% and the evidence turns up later, the agreement allows a repayment claim up to three years after import [5].

VAT: 23% on price, transport and duty

Import VAT is charged at the standard rate, 23%, on the customs value: usually the purchase price, plus transport and insurance, plus any customs duty [4][9]. Private individuals pay the duty and VAT at import. Deferred payment and postponed accounting do not apply to them, and it makes no difference whether the seller is a private person or a dealer [4]. A VAT-registered dealer can pay and reclaim the VAT, use a deferred payment account, or use postponed accounting for the VAT, but a car bought in Great Britain cannot be resold under the Irish margin scheme [4].

On the UK side, many used cars from dealers are sold under the margin scheme, and HMRC says you cannot zero-rate the export of a margin-scheme car [10]. A VAT-registered seller can zero-rate a car that leaves the UK within three months of the sale, if it gets evidence of export within the same three months and the car is not used in the UK except for the trip to the port of departure. Where an auctioneer sells in its own name, the seller cannot zero-rate the sale as an export [10]. Irish customs values the car on the total you paid the seller, so UK VAT on the invoice inflates the Irish duty and VAT [13]. Get the zero-rated invoice before you pay, not after.

Returned Goods Relief: an EU car coming back

A car 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 can be imported without the 10% duty [11][12]. The three years run from the date it left the EU, not the date it was registered in the UK [12]. The Union Customs Code grants the duty relief on application by the person concerned [34], but relief from VAT as well applies only where the person who exported the car brings it back, so a private buyer of a car someone else exported still pays 23% VAT [11]. Revenue's May 2026 manual lists re-import "by the same person" among its conditions, so expect to be asked who exported the car [4].

Proof is the export declaration or an INF3 from the EU country the car left. For a car built in the EU within three years of its return, an official document showing the build date, the factory, the chassis number and the vehicle's description can be used instead. Add the UK seller's confirmation that nothing was altered [12]. Tyres of a different type, a respray in a different paint or an engine change all count as alterations [12].

What goes into the customs value

The customs value is the price actually paid plus transport and insurance to the place where the car enters the EU, which for a direct ferry is the Irish port [13]. Driving the car over yourself does not take transport out: Revenue's valuation manual says that where the buyer provides the transport, a transport cost is still included, and the actual charge is used where it is known [13]. In practice that is your ferry fare for the car. A transporter's charge counts up to the port; the leg from Dublin or Rosslare to your door is left out only if the invoice shows it separately [13]. Sterling is converted at the customs exchange rate Revenue publishes for the month, even if you paid at a different rate. October 2026's is £0.8595 to €1 [13][14].

Since 21 May 2026, TARIC has also carried an "Import control - Waste" measure under the EU Waste Shipment Regulation, (EU) 2024/1157, on the used petrol and diesel car lines we checked. On 22 October 2026 it was not on the used hybrid, plug-in or electric lines [3]. The declaration answers it with a code: for an ordinary used car, Y923, "Product not subjected to the provisions of Regulation (EU) 2024/1157". A car shipped as waste, such as one going for scrap, needs the waste-shipment documents instead [3].

Three ways the car arrives, and the customs clearance each needs

You drive it off the ferry. Revenue says no Pre-Boarding Notification (PBN) is needed on the ferry passenger channel, but goods over your personal allowances must be declared to Customs at the port [15]. The same page lists "vehicles imported for private use or re-sale" as needing a PBN and a customs declaration, so tell us how the crossing is booked and we will confirm what that sailing needs [15]. We lodge the import declaration against the booked sailing before you travel, so you have the MRN for Customs at the port and later for the NCTS. Ferry bookings can be arranged through our logistics partners.

It comes on a transporter. A car booked as freight needs a PBN: an electronic envelope holding the MRN of every pre-lodged declaration on the truck. It must show "Good to proceed to Check-in" before the truck leaves for the terminal, or the truck will not be allowed to board [16]. Since 1 January 2026 an entry summary declaration (ENS) in ICS2 has also been mandatory for RoRo traffic into Ireland, lodged by the haulier as carrier for an accompanied load [17]. On the British side the truck needs a goods movement reference (GMR) in HMRC's GVMS, which carries the references of the UK export declarations [18]. Revenue sends the customs channel 30 minutes before the ship arrives, and leaving the port without customs clearance is a criminal offence punishable by a fine of €5,000, up to 12 months' imprisonment, or both [19]. Our team files the Irish import declaration so the haulier can build the PBN, and can file the UK export through our UK filing route; see GB to Ireland freight customs.

It is already in Ireland. The declaration can still be filed after arrival, and Revenue will not register the car without it [1]. Revenue's notification on GB cars that reached the State through Northern Ireland lists the details the declaration needs, including the VIN, the vehicle registration and the date and time the car arrived in the State [2]. In our experience, a declaration naming a ferry that has since left on its next crossing is rejected with "means of transport has not arrived", so quote the sailing that actually docked.

Why the money has to be with us before we file

Duties are paid from a Revenue customs account, known as a TAN. AIS calculates the duty and VAT and deducts them automatically from the payer's account, and the car is not released until they are paid [21]. Revenue says there must be credit on the account before the declaration is submitted [20]. A private buyer usually has no TAN, so as part of our import customs clearance we pay through ours. If the account is short, the declarant receives an IM099 message and the payer has 7 days to top up. Otherwise the declaration is cancelled, its status moves to "NOT RELEASED", and a new one must be lodged quoting the original MRN [21]. That is why we ask for your duty and VAT before we file, and why a first payment to a new payee should go the day before the sailing, not the morning of it.

VRT: 7 days, 30 days and what the NCTS asks for

The law requires you to book a pre-registration examination within 7 days of the car's arrival in the State and to register it within 30 days [22][23]. For a car that needs a customs entry, the regulations deem the date of release from customs control to be the arrival date [22]. But the NCTS records the date the car was brought into the State and Revenue's system works out any late charge from that [24], so count from the day the car landed. Late registration adds VRT of 0.1% of the VRT for each day the car was in the State unregistered, and an unregistered car can be detained or seized [1][23][24].

At the NCTS bring the V5C (the NCTS keeps it, so copy it first), form VRTVPD2, the invoice showing the purchase date, proof of name and address, your PPS number with documentary evidence, a passport or driving licence, CO2 and NOx evidence at manufacture, evidence of the date the car entered the State, and the customs declaration MRN [25]. If the invoice is more than 30 days old, evidence that the car was stored outside the State may be required. Without satisfactory evidence of the entry date, Revenue can charge late VRT from the invoice date [24][25].

Category A VRT runs from 7% of the open market selling price (minimum €140) at 0 to 50 g/km CO2, through 16.75% (minimum €335) above 120 and up to 125 g/km, to 41% (minimum €820) above 190 g/km [26]. From 1 January 2027, section 48 of the Finance (No. 2) Bill 2026 raises every band above 80 g/km by one percentage point, so 16.75% becomes 17.75% and the top rate 42% (minimum €840). The Bill was published on 19 October 2026 and was not yet law on 22 October [29][30]. The NOx charge is €5 per mg/km for the first 40, €15 for the next 40 and €25 above 80. Without satisfactory NOx evidence the maximum applies: €4,850 for diesel and €600 for other vehicles [27].

Battery-electric cars with an open market selling price up to €40,000 get VRT relief of up to €5,000, a reduced amount between €40,000 and €50,000, and none above. Under current law the car must be registered by 31 December 2026; Budget 2027 extends that to 31 December 2028 through section 49 of the same Bill, once it is enacted [28][29][30]. Run Revenue's VRT calculator before you pay a deposit: VRT can exceed the duty and VAT.

Northern Ireland in brief

A used car that was in Northern Ireland before 1 January 2021 and has stayed there, or that was imported into Northern Ireland under the Windsor Framework with an NI import declaration, registers without Irish customs duty or import VAT [4][31]. Without that declaration, Revenue may at its discretion accept other proof, and requires as a minimum the original V5C showing the last keeper lived in Northern Ireland, an NI service history and an NI MOT history. Otherwise the car is treated as a direct GB import [4][31]. A GB car routed through Northern Ireland must either be cleared on HMRC's Customs Declaration Service in NI or move under transit and be cleared in AIS here [4]. The transit procedure is not available to private individuals, though a customs agent authorised to use it can; we arrange transit with our transit partner [4].

From our own files

A run we handle often: a transport operator brings used cars from a trade seller in England to private buyers around Ireland. For each car we get two invoices, the seller's and the transporter's, and both go into the customs value at Revenue's rate for the month. Most of the cars pay 10% because they were built in Germany, France or Japan. A British-built car in a recent load got 0% only because we went back to the seller for a statement on origin before filing.

Two entries taught lessons. One was rejected with "means of transport has not arrived": we filed after arrival, naming the ferry on the booking, but by then that ship was at sea on its next crossing. Quoting the sailing that had actually docked fixed it. Another sat unreleased for insufficient funds until the buyer's duty and VAT, roughly a third of the price, cleared into our customs account. The buyer had paid minutes before the ferry and the bank held the transfer.

On another car the seller's invoice looked more like a transport charge than a car price, so we asked before declaring. When we act as indirect representative, the buyer and we are both liable for the customs debt [34]. A low invoice does not lower the VRT either, because VRT is charged on Revenue's own open market selling price [26]. We would not declare the figure as it stood, and the car was registered on time.

What to send us, step by step

  1. Before you pay a deposit: the advert, so we can say whether 10% or 0% is likely. Run Revenue's VRT calculator too.

  2. The seller's invoice or receipt: names, addresses, date, price, VIN and proof of payment. Zero-rated if the seller can do it, with a statement on origin if the car is British-built.

  3. Every page of the V5C, not just the new-keeper slip: VIN, engine size, fuel type, first registration, mass and CO2 where shown. DVLA cannot send a log book to an address outside the UK, so have it before the car leaves [32].

  4. The sailing: route, date, arrival time and the fare or transporter invoice, with any Irish delivery leg shown separately.

  5. You: full name, Irish address and PPS number; the NCTS needs the PPSN of the person who will be the registered owner [25]. If you have an EORI number, send it too.

  6. Any relief evidence: EU export declaration or INF3, build documents and certificate of conformity, NI import declaration or NI history.

  7. Pay the duty and VAT into our account before the sailing. We file, send you the MRN, and you book the NCTS within 7 days of arrival.

What changed in 2026, and what changes in 2027

  • 1 January 2026: an ENS in ICS2 is mandatory for RoRo traffic into Ireland [17].

  • May 2026: Revenue published a new manual on second-hand vehicles from Great Britain and Northern Ireland [4].

  • 21 May 2026: TARIC added a waste-shipment import control to the used petrol and diesel car lines [3].

  • 15 September 2026: AIS V2 went live. From 16 December 2026, AIS V1 can no longer be used for import declarations [33].

  • 6 October 2026: Budget 2027 announced a one-point rise in Category A VRT above 80 g/km and an extension of the EV relief to 31 December 2028. The Finance (No. 2) Bill 2026, published on 19 October, provides for both, with the rate rise from 1 January 2027, once it is enacted [29][30].

  • 31 December 2026: the interim 60% origin rule for hybrids, plug-in hybrids and electric cars ends. From 1 January 2027 they must meet the 45% limit, and plug-ins and electric cars need an originating battery pack [5][6].

Frequently asked questions

Why is the charge more than 10% plus 23%? Because VAT is charged on the customs value plus the duty, and the customs value includes transport to the Irish port. On a €20,000 car with €400 transport the duty is €2,040 and the VAT €5,161, about 36% of the price.

The car is UK-built. Is the VIN enough for 0% duty? No. You need a statement on origin from the UK exporter in the agreement's wording, with its UK EORI number, or importer's knowledge backed by evidence that the car meets the origin rule. An EU-built car that was used in Britain does not qualify as UK origin.

The car has been in Ireland for months. Can I still get the import document for VRT? Yes. The declaration can be filed after arrival, quoting the sailing that actually docked. Expect additional VRT of 0.1% of the VRT for each day the car was in the State unregistered.

Can I pay Revenue myself? Only through your own customs account (TAN), which comes with Customs and Excise registration. You can then file your own declaration, which also needs ROS and an EORI number, or be named as the payer on an agent's declaration. Revenue says the declaration is usually completed by a customs agent. Without a TAN, the agent pays from its own customs account and needs your duty and VAT first.

If the car comes on a lorry, do I need an ENS, PBN and GMR? Yes: the haulier's ICS2 entry summary declaration, a PBN holding the car's import MRN, and a goods movement reference through GVMS. A car you drive on the passenger channel needs no PBN, but it still needs its import declaration and must be declared to Customs at the port.

What changes on 1 January 2027? Hybrids, plug-in hybrids and electric cars must meet the 45% origin limit to claim 0% duty, and plug-ins and electric cars need an originating battery pack. Once the Finance (No. 2) Bill 2026 is enacted, Category A VRT above 80 g/km rises by one percentage point and the EV relief runs to 31 December 2028.

Get it cleared

Send us the invoice, every page of the V5C and the sailing details, and our customs team will tell you the duty and VAT before you commit, 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

Sources

  1. Revenue, Registering a vehicle purchased in Great Britain (customs declaration, duty and VAT before registration; no registration without the declaration; liable to seizure; 30 days), published 24 August 2026, fetched 22 October 2026: https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicle-from-gb.aspx

  2. Revenue, eCustoms Helpdesk Notification 44/2021, Importing vehicles from Northern Ireland (covers GB cars brought in through NI without an NI declaration; UK VAT "has no bearing" on import VAT; VIN, vehicle registration and arrival date and time on the declaration; EU-origin cars "will not qualify as UK origin"; 10% duty on the customs value; VAT on value plus duty), issued 14 July 2021, fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/aep/ecustoms-notifications/2021/ecustoms-notification-44-2021.pdf

  3. European Commission, TARIC measures for origin GB, reference date 22 October 2026, fetched 22 October 2026 for codes 8703 21 90 00, 8703 22 90 00, 8703 23 90 00, 8703 31 90 00, 8703 32 90 00, 8703 33 90 00, 8703 40 90 10, 8703 40 90 90, 8703 60 90 10, 8703 60 90 90 and 8703 80 90 00 (third-country duty 10%; United Kingdom tariff preference 0% from 1 January 2021; "Import control - Waste" under Regulation (EU) 2024/1157 from 21 May 2026 on the used petrol and diesel lines, with documents C670, C672 or Y923): https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20261022&Area=GB&Taric=8703229000&LangDescr=en

  4. Revenue Tax and Duty Manual, VAT and Customs Treatment of the Movement of Second-Hand Motor Vehicles from Great Britain and Northern Ireland, sections 2, 3, 6.1, 6.2, 7, 7.1, 7.2, 8 and 9 (document created May 2026), fetched 22 October 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

  5. EU-UK Trade and Cooperation Agreement, UK Treaty Series No. 8 (2021), Articles 54, 55(2), 56, 58 and 59, Annex 3 (headings 87.02-87.04), Annex 5 and Annex 7, read 22 October 2026: https://assets.publishing.service.gov.uk/media/608ae0c0d3bf7f0136332887/TS_8.2021_UK_EU_EAEC_Trade_and_Cooperation_Agreement.pdf

  6. GOV.UK, Trade and Cooperation Agreement Partnership Council Decision 1 for 2023 (21 December 2023), replacing Annex 5 so that MaxNOM 60% applies to hybrid, plug-in hybrid and electric vehicles of headings 87.02-87.04 until 31 December 2026, fetched 22 October 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

  7. Revenue, EU-UK Trade and Cooperation Agreement: import declaration codes in AIS (preference 300, origin GB, U116, U117, U118), published 10 November 2025, fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/origin/eu-uk-trade-agreement/import-declaration-codes.aspx

  8. Revenue, EU-UK Trade and Cooperation Agreement: Examples (UK exporter's EORI number required for all statements on origin), published 10 November 2025, fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/origin/eu-uk-trade-agreement/examples.aspx

  9. Revenue, Current VAT rates (standard rate 23%), published 1 January 2026, fetched 22 October 2026: https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx

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  11. Revenue, Returned Goods Relief and Movement of Vehicles (duty relief for vehicles in free circulation, exported, unaltered and re-imported within three years; VAT relief only where re-imported by the same person who exported them; F01 and F05), fetched 22 October 2026: https://www.revenue.ie/en/customs/documents/returned-goods-relief-movement-vehicles.pdf

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  14. Revenue, Customs exchange rates, October 2026 (GBP 0.8595, valid 1 to 31 October 2026), fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/importing-exporting/exchange-rates/2026/october.csv

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  22. S.I. No. 400/2010, Vehicle Registration and Taxation (Amendment) Regulations 2010, substituting Regulation 8(1) (7 days, 30 days; release from customs control deemed the arrival date), fetched 22 October 2026: https://www.irishstatutebook.ie/eli/2010/si/400/made/en/print

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  25. Revenue, Procedure at the NCTS centre (document list, customs declaration MRN, storage evidence where the invoice is more than 30 days old, VRTVPD2, PPSN), published 24 August 2026, fetched 22 October 2026: https://www.revenue.ie/en/vrt/vehicle-registration-tax/procedure-at-ncts-centre.aspx

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  28. Revenue, Electric vehicles (VRT relief up to €5,000; OMSP thresholds €40,000 and €50,000; registered before 31 December 2026), published 9 July 2026, fetched 22 October 2026: https://www.revenue.ie/en/vrt/calculating-vrt/electric-vehicles.aspx

  29. Finance (No. 2) Bill 2026, as initiated, sections 48 (new Category A table in operation from 1 January 2027, including 17.75% or €355 and 42% or €840) and 49 ("31 December 2028" for "31 December 2026" in section 135C), fetched 22 October 2026: https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/initiated/b9826d.pdf; Explanatory Memorandum, fetched 22 October 2026: https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/memo/b9826d-memo.pdf; and Houses of the Oireachtas bill record (First Stage 19 October 2026; not enacted on 22 October 2026), fetched 22 October 2026: https://api.oireachtas.ie/v1/legislation?bill_year=2026&bill_no=98

  30. Department of Finance, Budget 2027 Tax Policy Changes Summary ("Increase Category A VRT Rates by 1%, Bands 3 to 20"; "Extend VRT Relief on Electric Vehicles to 31 December 2028"), 6 October 2026, fetched 22 October 2026: https://assets.gov.ie/static/documents/3aa2894e/Budget_2027_-_Tax_Policy_Changes_Summary_-_Eng.pdf

  31. Revenue, Registering used vehicles acquired in Northern Ireland (NI import declaration; minimum proof of V5C, NI service history and NI MOT history; discretion), published 24 August 2026, fetched 22 October 2026: https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicles-from-ni.aspx

  32. GOV.UK (DVLA), Taking a vehicle out of the UK ("DVLA cannot send a vehicle log book to an address outside the UK"), fetched 22 October 2026: https://www.gov.uk/taking-vehicles-out-of-uk

  33. Revenue, AIS V2 (Revised Annex B) and CCI (go-live 15 September 2026; AIS V1 import declarations end 16 December 2026), published 16 June 2026, fetched 22 October 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/annex-b-cci/index.aspx

  34. Regulation (EU) No 952/2013 (Union Customs Code), Article 77(3) (in indirect representation the person on whose behalf the declaration is made is also a debtor) and Article 203(1) (returned goods relief granted upon application by the person concerned), National Archives copy, fetched 22 October 2026: https://www.legislation.gov.uk/eur/2013/952/article/77 and https://www.legislation.gov.uk/eur/2013/952/article/203

 
 
 

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