Ireland

Types of Vehicles

Mechanically or electrically powered vehicles designed for road use.
Categories:
- A: Cars, SUVs, minibuses (up to 10 seats).
- B: Vans/trucks ≤3.5 tonnes.
- C: Large vans, lorries, tractors, buses (more than 10 seats).
- D: Special vehicles such as ambulances, fire engines, construction vehicles.
- M: Motorbikes.
E-bikes with pedal-assist only are generally not classified as mechanically propelled.

Importing from the UK

Pay customs duty for used vehicles from Great Britain.
Vehicle Registration Tax (VRT) applies unless exempt.
VAT on all new cars, and some used cars.
Proof of customs declaration is required if the vehicle passed through Northern Ireland.
Relief from customs or VAT may apply if moving your residence to Ireland.

Importing from the EU

Register the vehicle; pay VRT and VAT (unless exempt), motor tax, and insurance.
New car definition: 6 months old or less, or 6,000 km or less.
National Car Test (NCT) is required if the vehicle is 4 years old or more.
EU roadworthiness certificate can be recognised temporarily.

Importing from Outside the EU

Pay customs duty, VRT (unless exempt), VAT (unless exempt), motor tax, and insurance.
NCT required for vehicles 4 years old or more.
Foreign registration documents must be presented.

Vehicle Registration Tax (VRT)

Paid when first registering in Ireland.
Based on Open Market Selling Price (OMSP).
Category A (cars): CO2-based, with an additional NOx charge.
Categories B/C/D: Flat rates or percentage of OMSP.
Electric vehicles and motorcycles: Partial VRT relief until 31 December 2025.

CO2 examples (Category A)

0–50 g/km → 7% of OMSP (minimum €140)
150–155 g/km → 27.5% of OMSP (minimum €550)
190 g/km → 41% of OMSP (minimum €820)

NOx charges

0–40 mg/km → €5 per mg/km
40–80 mg/km → €15 per mg/km
Above 80 mg/km → €25 per mg/km
Maximum: Diesel €4,850; others €600

Exemptions & Relief

Transfer of residence: May exempt VRT if the vehicle was used at least 6 months abroad.
Temporary imports: Non-residents can import without VRT for a limited time.
Electric vehicles: VRT relief up to €5,000 until 31 December 2025.
Vehicles exempt from VRT cannot be sold within 12 months of registration.

Registration Process

Book an appointment at NCTS within 7 days of arrival; complete registration within 30 days.
Required documents:
- Foreign registration certificate
- Vehicle logbook (V5C)
- Certificate of conformity (e-CoC)
- Invoice / proof of purchase
- Proof of identity, address, and PPS number
- VRT exemption certificate if applicable
Receive VRT receipt, registration number, and Form RF100 for motor tax.
Display registration plates within 3 days.

Export / Repayment

If permanently exporting a car, you may claim VRT repayment.

Sales Team

Adnan Chattha

+81-90-8502-5660

General Manager

Abbasi Muhammad Saad

+81-70-1412-2107

UK, Chile & Dominica

Faisal Muhammad

+81-80-3701-6492

Cyprus, Chile & Dominica

Elvio Yoshiyuki Asai Wagata

+595-985-802236

Paraguay

Khokhar Muhammad Hannan

+81-80-3696-3667

Mozambique, Namibia & Tanzania

Khan Waleed Salah Ud Din

+81-80-3696-4059

Zambia, Zimbabwe & Pakistan

Mohsin Javed

+81-80-3696-3813

Australia, New Zealand

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