Import a Car from Northern Ireland to Ireland
VRT, customs duty and VAT guide for Northern Ireland imports
Calculate Import VRT →Northern Ireland Import VRT Calculator
Estimate VRT for a vehicle imported from Northern Ireland.
Importing from Northern Ireland to Ireland
Under the Windsor Framework, many vehicles move under EU/UK arrangements with 0% customs duty, but VRT still applies when a vehicle becomes resident in Ireland.
The VRT itself is the same CO2-based calculation used for every Irish import. What changes with Northern Ireland is the customs duty and the currency conversion (prices are typically quoted in GBP). Always budget for VRT plus customs duty plus 23% VAT when calculating your total landed cost.
Step-by-step Northern Ireland import process
- Buy the vehicle and obtain the registration document and proof of purchase.
- Arrange shipping/transport to Ireland.
- Clear customs and pay any duty (0% (NI Protocol)) and Irish VAT at 23%.
- Book a VRT appointment and present the Certificate of Conformity with CO2 and NOx data.
- Revenue assesses OMSP, charges VRT, and you receive Irish plates.
Northern Ireland Import Cost Example
For a car with an Irish OMSP of EUR 40,000 and CO2 of 140g/km (20% band), the VRT would be EUR 8,000 before age depreciation. Add customs duty of 0% (NI Protocol) on the value and 23% Irish VAT on the combined figure. Use the calculator above to model your specific vehicle.
Northern Ireland: The Easiest Import of All
Northern Ireland is unique in the Irish import landscape because of the Windsor Framework (formerly the Northern Ireland Protocol). Under this arrangement, Northern Ireland remains aligned with EU goods rules, which means vehicles can move freely between Northern Ireland and the Republic without customs duty. That's right — 0% customs duty, no border checks, and no customs declarations. It's the closest thing to the pre-Brexit situation that still exists.
Northern Ireland uses right-hand drive vehicles, which is exactly what Ireland needs. The currency is GBP (pounds sterling), and the car market is identical to the rest of the UK — Ford, Vauxhall, BMW, and Volkswagen dominate. Belfast, Derry, and Newry are the main markets. Shipping is the simplest of any import: you can drive the car across the border yourself, or use one of the many ferry routes from Belfast to Dublin (6-hour crossing). Alternatively, several Irish companies offer a collection service that picks up the car in Belfast and delivers it to your door for €200–€400. Check our VRT guide for the full registration process.
Northern Ireland Import FAQs
What customs duty applies to Northern Ireland imports?
Customs duty from Northern Ireland is 0% (NI Protocol). It is charged on the vehicle value before Irish VAT.
How is VRT calculated for a Northern Ireland car?
VRT uses the Irish OMSP and the CO2-based bands, identical to any other import. The country of origin only affects customs duty and VAT, not the VRT rate.
Do I pay VAT on a Northern Ireland import?
Yes. Irish VAT at 23% applies to the vehicle value plus any customs duty. This is separate from VRT.