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Customs Duty, VAT & VRT Calculator

Importing a car from the UK (Great Britain) or outside the EU? Calculate the full cost including 10% Customs Duty, 23% VAT, and VRT.

1. Customs Duty

10%

Applied to the purchase price + shipping + insurance cost. Only for non-EU imports (incl. GB).

2. VAT

23%

Applied to the (Purchase Price + Shipping + Customs Duty). Standard rate.

3. VRT

7% - 41%

Based on OMSP (Irish Market Value) & CO₂ emissions. Paid at NCT centre.

UK to Ireland Import Roadmap 2026

🇬🇧 Great Britain (GB)

Imports from GB (England, Scotland, Wales) are treated as non-EU imports.

  • Customs Duty: 10% (unless Rules of Origin apply).
  • Import VAT: 23% due at the point of entry.
  • VRT & NOx: Payable at NCT registration.

🇮🇪 Northern Ireland (NI)

Vehicles with "NI status" avoid Customs Duty and Import VAT.

  • NI Residency: Must prove vehicle was in private NI ownership.
  • Customs: €0 Duty / €0 VAT (for private use).
  • VRT & NOx: Standard PAYABLE at NCT registration.

CIF Valuation: The Hidden Costs

Revenue calculates Customs Duty based on the CIF Value (Cost, Insurance, and Freight). This means you pay tax not just on the car, but on the cost of getting it here.

(Car Price + Delivery Fee + Transit Insurance) x 10% = Customs Duty

Other Special VRT Calculators

VRT Export Repayment Calculator

Calculate your potential VRT refund when exporting a vehicle from Ireland.

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Exempt Vehicle VRT Calculator

Check VRT exemptions for transfers of residence and disabled drivers.

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VRT Refund Calculator

Calculate potential VRT refunds for eligible vehicles.

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VRT Calculator by Registration

Learn how to estimate VRT using a vehicle registration number.

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VRT Calculator by Model

Calculate VRT based on specific vehicle makes and models.

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WLTP VRT Calculator

Estimate VRT based on the new WLTP CO₂ emission standards.

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NOx Levy Calculator

Calculate the specific NOx emissions tax for your import.

Open calculator →

FAQs — Customs & VAT on Car Imports

Do I have to pay Customs Duty on a car from Northern Ireland?

Generally, no. If the car has been registered in Northern Ireland and you can prove it has been in private use there, you typically only pay VRT. However, proof of NI residency and vehicle history is required.

What is the "Returned Goods Relief"?

If a vehicle was originally exported from the EU and is being re-imported within 3 years by the same person, you may be exempt from Customs Duty and VAT.

Is the 10% Customs Duty charged on the shipping cost too?

Yes, Customs Duty is calculated on the CIF value (Cost of vehicle + Insurance + Freight/Shipping).

When do I pay the VAT?

VAT (23% or the residue of VAT if applicable) is usually paid at the point of entry (Customs) or deferred to your Revenue account if you are a registered trader. For private individuals, it's typically due before VRT registration.

Are electric cars exempt from Customs Duty?

No, the fuel type doesn't exempt a vehicle from Customs Duty if it's imported from outside the EU/UK. However, they may benefit from VRT reliefs.

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