VRT Import Checklist

Your complete guide to importing a vehicle to Ireland

Prepared on: [Date] | Vehicle: [Make and Model]

Why You Need an Import Checklist for Ireland

Importing a car into Ireland involves far more than simply driving it across the border. Between customs declarations, VRT assessments, NCT requirements, and a handful of deadlines that carry real penalties, the process catches even experienced buyers off guard. Revenue uses the Open Market Selling Price (OMSP) to calculate your VRT, not whatever you actually paid for the car, which means the final bill can be notably higher than expected. Having a structured checklist ensures nothing falls through the cracks, from gathering the right paperwork before you travel to registering the vehicle within the 30-day window. If you are new to the process, start with our complete VRT guide to understand how the tax is calculated before you commit to buying.

The most common mistakes people make when importing a vehicle into Ireland revolve around missing documents and underestimated costs. Buyers regularly arrive at the NCT centre without the original foreign registration certificate or a valid bill of sale, both of which are non-negotiable requirements. Others budget for VRT alone and forget about customs duty (10% on UK and non-EU imports) and the 23% VAT that applies on top of the vehicle value plus duty. Since 2020 there is also the NOx levy to consider, which adds a per-milligram charge based on the vehicle's nitrogen oxide emissions, something many importers discover only after Revenue issues the final assessment. For a full breakdown of every charge you will face, including the NOx levy and customs duty, check our total import cost calculator which adds everything up in one place.

This checklist is designed to save you time and money by laying out every step in the correct order, from pre-purchase research through to post-registration tasks like motor tax and insurance updates. Rather than scrambling to figure out what Revenue needs after the car has already landed in Ireland, you can work through each item at your own pace and avoid the rushed mistakes that lead to failed NCT inspections or late VRT penalties. Keep a printed copy in the car and tick items off as you go. For a deeper look at exactly which documents to prepare and how to obtain them, see our VRT documents checklist which covers every form, certificate, and receipt you will need to get through the process smoothly.

Pre-Purchase Planning

  • Research comparable vehicle prices in Ireland using our VRT calculator
  • Calculate estimated VRT using OMSP rather than purchase price
  • Budget for all import costs (customs duty, VAT, VRT, registration fees)
  • Check vehicle eligibility for any reliefs or exemptions
  • Verify vehicle compliance with Irish standards
  • Arrange transport to Ireland

Vehicle Documentation

  • Original registration certificate from country of origin
  • Proof of ownership (bill of sale, invoice)
  • Service history and maintenance records
  • MOT certificate or equivalent (if over 4 years old)
  • Insurance certificate or cover note
  • V5C log book (UK imports)
  • EPA and DOT documents (US imports)

Customs and VRT Preparation

  • Complete customs declaration (if importing from outside EU)
  • Pay customs duty (10% for UK/Non-EU imports)
  • Pay VAT (23% on vehicle value plus customs duty)
  • Submit VRT application to Revenue
  • Revenue assesses OMSP and calculates VRT due
  • Pay VRT amount determined by Revenue

Vehicle Registration

  • Book NCT test (required for vehicles over 4 years old)
  • Pass NCT inspection
  • Submit registration documents to Revenue
  • Receive Irish registration certificate
  • Collect Irish license plates
  • Update insurance with Irish registration details

Post-Registration

  • Pay annual motor tax
  • Maintain valid insurance
  • Keep up with NCT testing requirements
  • Update vehicle address with Revenue if moving

Important Notes

  • VRT must be paid within 30 days of vehicle arrival in Ireland
  • OMSP (Open Market Selling Price) is determined by Revenue and may differ from purchase price
  • Electric vehicles may qualify for up to €5,000 in VRT relief
  • Vehicles over 30 years old qualify for reduced VRT rates
  • Always verify current rates on Revenue.ie as they may change