Importing a classic car from the UK to Ireland after Brexit

Before 2021 a car bought in Britain only needed VRT when it came into Ireland. Now Great Britain is outside the EU, so a car bought there is an import: it needs a customs declaration, customs duty may apply, and VAT is due before you can register it. Northern Ireland is different, and getting this right can save you thousands.

Great Britain or Northern Ireland?

Bought in England, Scotland or Wales: customs formalities apply. That's true even if the car travels through Northern Ireland on its way to you.

Bought in Northern Ireland: Northern Ireland still follows EU rules for goods, so a car that was already in free circulation there normally has no customs duty or import VAT when it crosses the border. VRT is still due. Ask the seller for evidence of where the car has been and check with Revenue before you buy, because a car recently brought into Northern Ireland from Britain can be treated differently.

What you pay on a car from Great Britain

Customs duty

Cars that qualify as UK origin under the EU and UK trade agreement come in at 0% duty, but you need proof of origin. Cars built elsewhere (a German or Japanese car that happens to be in Britain, say) pay 10% duty on the customs value, which is the price plus transport to Ireland.

Import VAT

VAT is charged on the customs value plus any duty, at the standard rate of 23%. There's one important exception for older cars.

The collector's item rules

A car can be classed as a collector's item if it is at least 30 years old, of a model no longer in production, and in its original state. Restoration and replacement of worn parts are allowed as long as the car stays historically correct. A collector's item comes in at 0% duty, and Ireland's reduced VAT rate for works of art, collectors' items and antiques (currently 13.5%) applies instead of 23%.

Revenue is strict about "original state". In a 2023 decision, the Tax Appeals Commission upheld Revenue's refusal of collector's item status for a classic truck because its rear wheels weren't original and it had a non-original canopy. Removing the canopy afterwards didn't help. Modified cars, restomods and engine swaps should expect the standard treatment.

VRT

A car that is 30 years old or more pays a flat rate of VRT as a vintage vehicle, currently €200. Younger classics pay normal VRT, which is a percentage of the open market selling price and can be a lot more.

A worked example

Say you buy a 1972 MGB roadster in England for the equivalent of €16,500 and pay €500 to get it to Ireland.

• Customs value: €17,000.
• Duty: 0%, because the MGB was built in Abingdon and you have proof of UK origin.
• VAT if it qualifies as a collector's item: about €2,300 at 13.5%.
• VAT if it doesn't: about €3,900 at 23%.
• VRT as a vintage vehicle: €200.

Add a customs agent's fee if you use one. This is an illustration, not a quote: rates and rules change, so check with Revenue before you buy.

Step by step

1. Before you buy, check age, originality and origin. Ask the seller for the V5C, receipts and any heritage or factory certificate.
2. When the car arrives, make the customs declaration (many people use a customs agent) and pay any duty and VAT. You'll get a Movement Reference Number (MRN).
3. Book a VRT appointment at an NCTS centre. Bring the V5C, the customs declaration showing the MRN, and proof of identity and address.
4. Pay VRT and get your Irish registration. The car must be registered within 30 days of arriving in the State or it can be seized.
5. Tax it. A car over 30 years old can be taxed at the vintage rate of €56 a year if it's used mainly for shows and leisure. Then check whether it needs an NCT: our motor tax and NCT guide explains the age rules.

Should you import or buy here?

A good Irish car with history is often worth paying more for once you add VAT, transport and the hassle. Where importing makes sense is for rarer cars that seldom come up in Ireland, or when a group is buying together and can share the extra costs. If you're buying a car to share, agree who pays the import costs before the deal is done, and record it in the co-ownership agreement.