Importing a car from the UK (Great Britain) or outside the EU? Calculate the full cost including 10% Customs Duty, 23% VAT, and VRT.
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
Importing a car from the UK or outside the EU can involve three separate charges: 10% Customs Duty (on the CIF value), 23% VAT (on price + shipping + duty), and VRT ranging from 7% to 41% based on OMSP and COâ‚‚ emissions, paid at the NCT centre. Vehicles with genuine Northern Ireland residency status may avoid Customs Duty and VAT, but VRT still applies.
Based on official Revenue.ie VRT rates and valuation methods.
Importing a vehicle into Ireland can trigger up to three separate charges — Customs Duty, VAT, and VRT — each calculated differently depending on where the car is coming from and its residency status.
Vehicles with “NI status” avoid Customs Duty and Import VAT.
CIF Valuation: Revenue calculates Customs Duty based on the CIF Value (Cost, Insurance, and Freight) — (Car Price + Delivery Fee + Transit Insurance) × 10% = Customs Duty.
Calculate your potential VRT refund when exporting a vehicle from Ireland.
Open calculator →Check VRT exemptions for transfers of residence and disabled drivers.
Open calculator →Learn how to estimate VRT using a vehicle registration number.
Open calculator →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.
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.
Yes, Customs Duty is calculated on the CIF value (Cost of vehicle + Insurance + Freight/Shipping).
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.
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.