Ireland Import Regulations

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.

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.

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

Export / Repayment

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