How Much Does It Cost to Import a Car From the UK to Ireland?

The four charges on a car imported from Great Britain

Since Brexit, a car from Great Britain is treated as an import from a third country, so four charges apply in 2026: 10% customs duty, 23% VAT, VRT and the NOx levy — together roughly 40% of the UK price once transport is added (Irish import guides, 2026).

Customs duty — 10% of the customs value

Customs duty is 10% of the customs value from Great Britain (Revenue, 2026). That value is the purchase price plus transport, insurance and handling — so the ferry cost is taxed too.

VAT — 23% (never 21%)

Irish VAT is the standard 23%, on used and new cars alike from Great Britain (Revenue; Citizens Information, 2026). It is charged on the customs value plus the duty, so you pay tax on the duty as well.

VRT — based on the OMSP, not what you paid

VRT is based on Revenue's Open Market Selling Price (OMSP) and CO₂ band, not your sterling price, running from about 7% to 41% of the OMSP after depreciation (Revenue/VRT guides, 2026). Because OMSPs differ, VRT is the biggest variable in the bill.

NOx levy — the emissions surcharge

The NOx levy is an emissions charge paid with VRT, from about €5 to €600+ depending on the car's nitrogen-oxide output (Revenue, 2026) — far lower on a clean petrol than an old diesel.

When customs duty drops to 0%: proof of UK origin

Customs duty on a car from Great Britain is 0% instead of 10% when the vehicle qualifies as UK origin and you hold a valid statement of origin under the EU-UK Trade and Cooperation Agreement (Revenue, 2026). This is the one charge most buyers can legitimately avoid, yet it is rarely explained clearly.

Two points matter before you count on it: - VAT and VRT still apply. Origin removes only the duty. - You need real proof. The car must genuinely meet the rules of origin, with the correct statement from the seller — a UK number plate alone is not enough.

Worked example: importing a £15,000 car from England

A £15,000 used car from England can land in Ireland at roughly €26,000–€27,000 once every charge is added. The breakdown below follows Revenue's method, converting sterling to euro (figures indicative, 2026).

If the car qualified as UK origin, the €1,576 duty would fall to zero — and, because VAT is charged on the duty, the VAT would drop slightly too.

The paperwork: customs declaration, MRN, then the NCTS

You must file a customs declaration and obtain a Movement Reference Number (MRN) before the car arrives, then book a VRT inspection at an NCTS centre within 30 days of the vehicle entering Ireland (Revenue; NCTS, 2026). Doing these steps out of order is the main cause of delays and penalties.

The sequence is: 1. Buy the car and arrange transport from Great Britain. 2. Lodge the customs declaration and get your MRN; pay duty and VAT on import. 3. Book the NCTS appointment — where the car is presented for registration and VRT assessment. 4. Pay the VRT and NOx levy, then collect your Irish plates.

Great Britain vs Northern Ireland: why it matters

A car from Northern Ireland generally attracts no customs duty and no import VAT, unlike one from Great Britain — but VRT still applies when you register it in Ireland (Citizens Information, 2026). That single difference can swing the total by thousands of euro.

Because the Northern Ireland rules depend heavily on the vehicle's history and status, they deserve their own detailed treatment — covered in a separate guide.

Estimate your own bill: use our calculator to work out the landed cost from your UK registration and purchase price.

Frequently asked questions

A few practical questions come up once the main costs are clear.