GB vs Northern Ireland Car Imports
Same UK-badged car, potentially very different import cost — depending entirely on whether it has a genuine Northern Ireland history.
In This Essential Guide:
Quick Answer
GB (England/Scotland/Wales) imports face 10% customs duty and 23% VAT by default post-Brexit, while genuine Northern Ireland-resident vehicles can move to Ireland duty-free and VAT-free under the Windsor Framework. VRT applies to both routes regardless of origin.
Importing from Great Britain
Since Brexit, vehicles imported from Great Britain are treated as non-EU imports by default: 10% customs duty on the CIF value (unless the vehicle qualifies for 0% under EU-UK Trade and Cooperation Agreement preferential origin rules), plus 23% import VAT on the value plus duty. See our full customs duty guide for the exact calculation.
Importing from Northern Ireland
Under the Windsor Framework, Northern Ireland effectively remained aligned with EU goods rules. A vehicle with genuine "Union Status" — meaning it was registered and in real private use in NI before 1 January 2021, or has a documented NI ownership history — can move to Ireland without customs duty or import VAT, as if it were an ordinary EU-to-Ireland movement. VRT still applies at registration.
Side-by-Side Comparison
| GB Import | Genuine NI Import | |
|---|---|---|
| Customs Duty | 10% of CIF value (unless preferential origin proven) | €0 |
| Import VAT | 23% of CIF + duty | €0 |
| VRT | Standard (7-41% of OMSP) | Standard (7-41% of OMSP) |
| Evidence required | Purchase invoice, origin statement if claiming 0% duty | V5C with NI history, proof of genuine prior NI ownership |
On a €26,000 CIF value car, the GB route's customs duty (€2,600) + import VAT (€6,578) alone adds €9,178 compared to a genuine NI import — see our Customs, VAT & VRT Calculator for the exact figure on your vehicle.
Calculate Your Import Costs
Estimate customs duty, VAT and VRT for your specific vehicle and route.
Customs, VAT & VRT CalculatorFAQs
What's the difference between a 'GB import' and an 'NI import'?
A GB import is a car coming from England, Scotland, or Wales — treated as a non-EU import post-Brexit, so customs duty and VAT can apply. An NI import is a car that was genuinely registered and used in Northern Ireland, which under the Windsor Framework can move to Ireland without customs duty or VAT, since NI stayed aligned with EU goods rules.
Can I just register a car in NI briefly to avoid customs duty?
No. Revenue requires evidence of genuine prior private use and registration in Northern Ireland before 1 January 2021, or a documented history of real NI ownership — not a brief technical registration to route around GB customs treatment. This is actively checked.
Do both GB and NI imports pay VRT?
Yes. VRT applies regardless of origin — it's charged at Irish registration no matter where the car came from. Only customs duty and import VAT differ between GB and NI routes.
What evidence do I need to prove genuine NI status?
Typically the V5C showing NI registration history, proof of the previous keeper's NI address, and evidence the vehicle wasn't simply passed through NI briefly before import. Keep all documentation — Revenue can request it.