UK Car Import VRT & Taxes 2026
The definitive guide to the post-Brexit import landscape. Master the 10% Customs Duty, the 23% VAT trap, and the technical 'Rules of Origin' that can save you thousands.
Import Logic & Legalities:
Crucial Distinction
The rules differ depending on whether you import from Great Britain (England, Scotland, Wales) or Northern Ireland.
1. Rules of Origin (0% Customs Duty)
The single most important technicality for GB imports is the Rules of Origin. Under the EU-UK Trade and Cooperation Agreement, you can claim 0% Customs Duty if you prove the vehicle was manufactured in the UK or EU.
// The "Statement of Origin" Requirement:
You cannot just say "it's a Jaguar, it's made in the UK". You must have a specific text on your invoice from the seller:
2. Northern Ireland: The NI Protocol Check
Importing from NI is still the best way to avoid VAT/Duty, but Revenue now performs Manual Audits to prevent "Tax Routing" (where a car is moved from GB to NI for one day to evade tax).
Audit Criteria for 0% VAT/Duty Imports:
FREE CIRCULATION:
The car must have been registered in NI to a private individual for at least 3 months, or VAT must have been paid in NI previously.
EV COMMISSIONING:
New EVs (< 6,000km) always attract Irish VAT (23%) regardless of where they are bought in the UK.
// Warning: The "Temporary Registration" Trap
If a car was registered to a GB dealer and then "moved" to an NI dealer 48 hours before you bought it, Revenue will classify it as a GB import. You will be hit with the full 10% Duty + 23% VAT at the port or NCTS centre.
1. Importing from Great Britain (GB)
Since GB is outside the EU, imports are treated as "Third Country" imports. You represent liable for:
Customs Duty (10%)
Applied to the OMSP (value of the car) + Shipping costs.
Exemption: You can pay 0% if the car is UK/EU origin (requires proof).
VAT (23%)
Calculated on the total of (Car Value + Shipping + Customs Duty). This is a significant cost.
VRT & NOx Levy
Standard VRT based on CO2 emissions and the NOx levy based on nitrogen oxide emissions.
3. The Tax Pyramid (GB Imports)
For a non-EU manufactured car (e.g., a Tesla made in USA/China but bought in London), the taxes stack like this:
4. NOx Levy Impact on UK Diesels
UK diesel cars from 2014-2016 (Euro 5) often have NOx levels of 120-180mg/km. This can trigger a €2,500+ NOx levy on its own. Newer Euro 6d-TEMP diesels (usually 2018+) are much cheaper to import as their NOx is typically under 40mg/km.
Step-by-Step Import Checklist
- Check the History: Use a car history check (like Cartell or HPI) to verify if the car is a GB or NI vehicle.
- Calculate Costs: Use our calculators to estimate VRT, NOx, Duty, and VAT before you buy.
- Transport: Arrange shipping. Ensure you have a "shipping note" or receipt.
- Customs Declaration (GB Only): You must file an electronic customs declaration (SAD) before arrival. Hire a customs agent for this.
- VRT Inspection: Book an NCTS appointment within 7 days of arrival.
- Registration: Pay your VRT and levies at the NCTS centre to get your Irish reg plates.
Calculate Your Total Import Costs
Includes VRT, NOx Levy, Customs Duty & VAT estimates.
Open Import CalculatorUK Import technical FAQs
Can I use a UK V5C/2 'New Keeper' slip? +
No. NCTS centers in Ireland require the Full V5C Logbook. If the UK seller only gives you the small green V5C/2 slip, you will be rejected at the inspection centre. Ensure the seller posts you the full document.
Is a VAT-margin car duty-free? +
A "VAT Margin" scheme in the UK does NOT exempt you from Irish Import VAT (23%) if importing from GB. You will pay the Irish VAT on the full value, regardless of the UK tax status.
How do I get a Customs SAD document? +
You must hire a Customs Agent (Broker). They have access to the Revenue 'AIS' system. Fees usually range from €100-€250 per car to handle the technical declaration and pay the duty/VAT to Revenue on your behalf.
Frequently Asked Questions
Do I have to pay VAT on a car from Northern Ireland?
Generally, no, if the car has been registered in Northern Ireland (or the EU) for a sufficient period. However, if you import a brand-new car (less than 6 months old or 6,000km), you are liable for Irish VAT.
How much is Customs Duty on UK cars?
The standard rate is 10% of the vehicle's value plus shipping costs. This applies to all vehicles imported from Great Britain (GB) unless they qualify for 0% tariffs under Rules of Origin.
What are the 'Rules of Origin' for 0% duty?
You can claim 0% Customs Duty if the car was originally manufactured in the UK or EU. You need a Statement of Origin from the seller to prove this.
Do I pay VAT on top of Customs Duty?
Yes. Irish VAT at 23% is charged on the total cost: (Vehicle Price + Shipping Costs + Customs Duty).
Can I bring a car from England to Ireland tax-free?
Only if you are moving residence (Transfer of Residence). Otherwise, you must pay VRT, NOx levy, potentially Customs Duty, and VAT.
What documents do I need for Customs?
You need the V5C logbook, purchase invoice, proof of transport/shipping, and a completed Customs Declaration (SAD document) filed by a customs agent.
Is it cheaper to import from Northern Ireland?
Usually, yes. Vehicles properly registered in Northern Ireland are often treated as EU goods, avoiding the 10% Customs Duty and 23% VAT that apply to GB imports.
When do I pay the VRT on a UK import?
You pay VRT at the NCTS centre during your registration inspection, which must be booked within 7 days of arrival.
What is the NOx levy?
The Nitrogen Oxide (NOx) levy is an additional charge payable at registration, calculated based on the car's NOx emissions (mg/km). It can range from a few hundred to several thousand euros for older diesels.
Do I need a customs agent?
Yes, unless you are experienced with customs software. Most people hire a customs agent to file the import declaration (SAD) before the vehicle arrives at the port.