Guidance on importing vehicles from Great Britain

Revenue has published a new Tax and Duty Manual – Importation of Motor Vehicles from the UK- which contains details of the customs and VAT procedures that apply when bringing motor vehicles into Ireland from Great Britain.  As a result of the UK’s departure from the EU, importers of motor vehicles from Great Britain are required to complete customs import declarations, pay customs duty, if applicable and VAT on import, prior to presenting the car for registration.  Different rules apply to motor vehicles purchased from Northern Ireland that were in Northern Ireland prior to 1 January 2021.

Revenue eBrief No. 022/22 contains further details.