Great Britain and Northern Ireland are two different bills. Everything else is paperwork and dates.
Used imports are the fastest-growing part of the Irish market: 63,815 in the first eight months of 2026, up 37% on the same period last year (SIMI, August 2026 release). Every one of those cars paid VRT, and most of them crossed the Irish Sea or the border first. This page is the order to do it in, what each step costs in principle, and which Revenue page each rule comes from, with the day we read it. It is written for a private buyer bringing in one car. It does not quote a shipping or ferry price, because those change weekly and are yours to get.
Steps 2 and 5 above are the two that cost money, and both of them start with a number the ad does not show you. DD Price Tracker prints that number on the ad while you are still looking at it.
Free, no account, nothing about you stored. Chrome, Edge, Firefox and Safari. On Android it runs in Firefox.
Two sites carry most of the stock Irish buyers look at, and both are ones the DD Price Tracker extension reads.
The market Great Britain imports actually come from. Prices are in sterling. The ad page names the make, model and year, the mileage in miles, whether the seller is a dealer or private, and a town. It does not print a listing date, so a price history on Auto Trader starts the first time someone with the extension opens the ad. Most of the stock is dealer stock, and a dealer selling to an Irish buyer is the person who has to give you the statement on origin, so ask before you agree a price.
Where the North's dealers and private sellers list. The site knows who is reading: every ad carries an approximate euro price, a VRT estimate link and finance and insurance links for the Republic. Ad pages print the price the car was first listed at, the current price and the days it has been on the site, which is why the extension can show a cut on an ad the first time it is opened. About 96% of the stock is trade. The important thing about Used Cars NI is that a car listed there is not automatically a Northern Ireland car for Revenue's purposes: dealers in the North sell Great Britain stock, and it is the car's own history, not the dealer's address, that decides the bill.
The sterling price is the seller's asking price for the car where it stands, and nothing more. It does not include the ferry, the fuel to get there and back, the customs declaration (an agent will charge for lodging it), customs duty, import VAT, VRT, the NOx levy, Irish plates, motor tax, insurance or the NCT. On a Great Britain car the tax alone can be a large fraction of the price. The euro figure a site prints beside a sterling price is that site's own rate on the day; Revenue works duty and VAT on its own monthly customs exchange rate, which is the rate the extension and the VRT calculator use.
Since 1 January 2021 Revenue treats a vehicle from Great Britain as an import from outside the EU, so customs duty and import VAT apply before VRT is even considered. A vehicle from Northern Ireland attracts neither, provided it was legally in Northern Ireland.
Revenue, VAT and Customs Duty, published 9 July 2026; Revenue, registration of imported used vehicles, published 24 August 2026. Both read 18 September 2026.What Revenue accepts as proof that the car was legally in the North, in its own order:
Without one of those, Revenue says customs duty and import VAT may arise in addition to VRT: the car is charged as a Great Britain import. A dealer's address in the North on the V5C is not a keeper resident in NI. Northern Ireland MOT results on the GOV.UK history checker go back only to 2017, so ask the seller for the DVA test certificates themselves.
Most private buyers drive the car onto a ferry: Holyhead, Liverpool or Fishguard to Dublin or Rosslare for a Great Britain car, or simply across the border for a Northern Ireland one. A transporter is the alternative when you do not want to travel or the car is not insured for the journey. Ring your insurer before you go, because cover on a car still on UK plates for the drive home, and until the Irish plates are issued, varies between insurers and is not something to discover at the port.
A Great Britain car must have a customs declaration made in Ireland before it is registered. Revenue's page puts it in three lines: complete a customs declaration, pay customs duty where applicable, pay VAT on the import value. The declaration is lodged electronically, usually by a customs agent for a fee, and it produces a Master Reference Number (MRN) that the NCTS asks to see. A vehicle not declared and registered within 30 days of arrival is liable to seizure.
Revenue, registering a vehicle purchased in Great Britain, published 24 August 2026, read 18 September 2026.The duty rate on a passenger car, tariff heading 8703, is 10% of the customs value, which is the price paid plus transport and insurance to the EU border. With a statement on origin under the Trade and Cooperation Agreement the preferential rate is 0%. The 10% and the 0% both come from the EU's TARIC database, which is where the calculator cites them from.
EU TARIC, heading 8703: erga omnes 10%; United Kingdom tariff preference 0% (D2253/20). Read 16 September 2026.A Northern Ireland car with proof needs no declaration, no duty and no import VAT.
Private imports from Great Britain are subject to VAT at import at the standard rate, currently 23%. Revenue charges it on the purchase price plus the cost of transport and insurance plus any customs duty payable, so on a car that paid the 10% duty, the VAT is worked on the price and the duty together. It is paid with the customs declaration, and the NCTS requires proof of payment of the customs duty and VAT before it registers the car.
Revenue, VAT implications of importing vehicles from Great Britain and Northern Ireland, published 24 August 2026; Revenue, VAT and Customs Duty, published 9 July 2026. Read 18 September 2026.VRT is a percentage of the Open Market Selling Price, and the percentage is set by the car's CO2 figure. For a Category A car (an M1 passenger car) there are 20 bands, from 7% of the OMSP or €140, whichever is greater, at 0 to 50 g/km, up to 41% or €820 at more than 190 g/km. The CO2 basis matters: an older car's V5C carries an NEDC figure, and Revenue converts it before banding, so feeding an NEDC figure in as WLTP puts the car in the wrong band.
Revenue, applying the tax, published 21 July 2026, read 18 September 2026.The NOx levy is charged on top, on all Category A vehicles excluding electrics but including hybrids: €5 per mg/km on the first 40, €15 on the next 40 up to 80, and €25 on the remainder. Where NOx cannot be evidenced Revenue charges a flat maximum of €4,850 for a diesel and €600 for anything else. NOx is often missing from a V5C, and the gap between the maximum and the real figure on a typical modern diesel is the single largest avoidable cost on this page, which is why the calculator looks the figure up in the UK Vehicle Certification Agency's published data for you.
Revenue, calculating the NOx charge, published 9 July 2026, read 18 September 2026.The OMSP is Revenue's number, not yours. It is Revenue's own valuation of what the car would sell for in Ireland, and it is usually different from the invoice. For a car that is not in Revenue's own calculator, Revenue determines the OMSP only after the car is presented for registration, using UK and Irish trade guides, advertisements and experts. What you paid in Sheffield does not enter into it. Before the NCTS the closest public figure is the Irish asking-price median for that make, model and year, which is what the VRT calculator uses when you have no OMSP yet, and it says so on every result.
Revenue, assessing the value, published 9 July 2026, read 18 September 2026.A battery electric car registered before 31 December 2026 gets VRT relief of up to €5,000 where the OMSP is up to €40,000, a reduced relief between €40,000 and €50,000, and none above that.
Revenue, electric vehicles, published 9 July 2026, read 18 September 2026.You must make an appointment with the NCTS within seven days of bringing the vehicle into the State and register it within 30 days. Fail the 30 days and you pay additional VRT, which Revenue says usually arises where evidence of the date of entry is not produced. Bring:
The car is examined at the centre to make sure it matches the documents. If the documents are not supplied, or the vehicle does not match them, it is not registered.
Revenue, VRT and registration, published 10 July 2026; Revenue, procedure at the NCTS centre, published 24 August 2026. Read 18 September 2026.You get an Irish registration number and have the plates made. Motor tax is then due through the ordinary Irish system, insurance moves to the new registration, and the car falls under the NCT on the same schedule as any Irish car: a UK MOT is not an NCT and does not carry over. Book the test through the NCTS if one is due.
No figures, because every one of them is either yours (the price, the ferry, the agent) or Revenue's (the OMSP). What is fixed is who sets each component and what it is worked on.
| Component | Great Britain | Northern Ireland, with proof | Set by |
|---|---|---|---|
| Price | The seller's sterling price | The seller's sterling price | You and the seller |
| Transport | Ferry or transporter | The drive | You |
| Customs declaration | Required; agent's fee | Not required | Revenue; the agent sets the fee |
| Customs duty | 10% of price + transport + insurance, or 0% with a statement on origin | None | EU TARIC |
| Import VAT | 23% of price + transport + insurance + duty | None | Revenue |
| VRT | 7% to 41% of the OMSP by CO2 band | 7% to 41% of the OMSP by CO2 band | Revenue, on its own OMSP |
| NOx levy | By mg/km; €4,850 or €600 maximum unevidenced | The same | Revenue |
| Plates, motor tax, insurance, NCT | As for any Irish car | As for any Irish car | Various |
The euro conversion of the sterling price is made at Revenue's monthly customs exchange rate for duty and VAT. Your bank's rate on the day you pay will be different.
The free extension reads Auto Trader UK and Used Cars NI as well as DoneDeal. There is nothing to set up and no account to make:
What that panel puts under the price:
Nothing from either UK site reaches this website's tables: the depreciation pages and the league are Irish euro listings only, because a sterling price without VRT in it is not comparable. The panel is a reading aid on a page you opened, and that is all it is. Considering Japan instead? The Japan import guide covers the exporter sites, the shipping and the 0% duty under the EU-Japan agreement.
Not if you can show the car was legally in Northern Ireland: either an NI import declaration made under the Windsor Framework, or, at Revenue's discretion, the original V5C showing the last keeper resident in NI together with a Northern Ireland service history and MOT history. Without one of those proofs Revenue treats the car as a Great Britain import, which means customs duty and import VAT on top of VRT. Revenue sets no minimum period the car must have been in NI (Revenue, registering vehicles from NI, published 24 August 2026).
10% of the customs value, which is the price plus transport and insurance, unless the exporter gives you a statement on origin showing the car meets the EU-UK Trade and Cooperation Agreement's rules of origin, in which case the preferential rate is 0%. A UK registration or a UK badge is not proof of origin; the rate follows the document. Import VAT at 23% is then charged on the customs value plus the duty.
You must make an NCTS appointment within seven days of bringing the car into the State and register it within 30 days. Miss the 30 days and Revenue charges additional VRT, and a Great Britain car that is not declared and registered within 30 days is liable to seizure (Revenue, VRT and registration, published 10 July 2026; registering a vehicle from GB, published 24 August 2026).
The Open Market Selling Price is Revenue's own valuation of what the car would sell for in Ireland, and it is what VRT is a percentage of. It is not what you paid in the UK. For a car not in Revenue's calculator, Revenue sets the OMSP only after the car is presented at the NCTS, using UK and Irish trade guides, advertisements and experts. Before that, the closest public figure is the Irish asking-price median for the same make, model and year, which is what the VRT calculator on this site uses as an estimate.
Under the sterling price it prints the euro figure at Revenue's monthly customs exchange rate, the median asking price of the same make, model and year on Irish plates with VRT paid, the price history of that ad as people with the extension open it, and a link that opens the VRT calculator with the car's route, price, year, fuel, mileage and CO2 already filled in. Nothing about the seller is stored.
You now know what these cars cost. DD Price Tracker puts the price history, the date the ad really first appeared and the median of similar cars under the price on every DoneDeal ad you open. You will know what the seller knows before you ring.
Free, no account, and nothing about you is stored. On an Android phone it runs in Firefox: the Android guide.
This is a guide, not tax advice, and Revenue decides the final amount at the NCTS. Every rule above is taken from the page named beside it, read on the date given; where Revenue publishes no figure (a minimum period in Northern Ireland, for example) none is given here. Irish asking prices on this site are what sellers ask, never what cars sell for, because what cars actually sell for in Ireland is not public.
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