Import Duty Calculator Ireland — Vehicle Customs Duty & VAT [2026]
Last updated: September 12, 2026 · Reviewed by Sarah Murphy, Lead VRT Analyst
When importing a vehicle to Ireland, you may need to pay customs duty and VAT in addition to VRT. The rates depend on where the vehicle is coming from and its country of origin. This guide explains everything you need to know.
Customs Duty Rates by Country of Origin
| Country/Region | Customs Duty | VAT | Notes |
|---|---|---|---|
| EU Countries | 0% | May apply* | *If vehicle wasn't previously registered in EU |
| UK (post-Brexit) | 10% | 23% | Both duty and VAT apply |
| USA, Japan, Korea | 10% | 23% | Standard rate |
| Canada (CETA) | 0% | 23% | CETA agreement - duty free |
| Australia, NZ | 10% | 23% | Standard rate |
How to Calculate Total Import Cost
The total cost formula for importing a vehicle:
Total Cost = Vehicle Price + Shipping + Customs Duty + VAT + VRT + Registration Fees
Example: Importing from UK (Post-Brexit)
- Vehicle Price: £18,000 ( 21,000)
- Shipping: 800
- Customs Value: 21,800
- Customs Duty (10%): 2,180
- VAT (23% on value + duty): 24,310 × 23% = 5,591
- VRT (estimated): 4,500
- Registration Fees: 200
- Total: ~34,271
UK Import (Post-Brexit) — Special Rules
Since January 2021, importing from the UK requires:
- Customs declaration: File a customs declaration (C88 form)
- Pay customs duty: 10% on the customs value
- Pay VAT: 23% on (vehicle value + shipping + duty)
- Get customs clearance: Required before VRT can be paid
For detailed UK import guidance, see our Northern Ireland Import Guide.
Calculate Your Total Import Cost
Use our calculator to estimate VRT, then add customs duty and VAT based on your country of origin.
How We Calculate This
Last updated: September 2026 · Reviewed by: Sarah Murphy, Lead VRT Analyst · Source: Revenue.ie & Revenue Customs