Importing vehicles from Great Britain and Northern Ireland

Registering vehicles from Northern Ireland (NI)

Vehicles that were previously in use in NI

A vehicle that has previously been in use in NI can be registered for Vehicle Registration Tax (VRT) in the State without liability to additional Customs Duties and import Value-Added Tax (VAT). Proof will be required that the vehicle has been in private ownership for a reasonable period of time.

Proof that the vehicle was previously in use in NI prior to purchase includes:

  • a copy of the V5C showing the last registered keeper in NI and a date of registration to that keeper
  • a Ministry of Transport (MOT) test history in NI.

Vehicles that were not previously in use in NI

Vehicles bought from NI dealers that have not previously been in use in NI (for example, vehicles that had been in use in Great Britain (GB) prior to being purchased by an NI dealer) will require proof that the vehicle has been imported to NI in accordance with the requirements of the Windsor Framework. A copy of the Customs Declaration lodged in NI, which clearly identifies the vehicle being registered, must be provided.


Before purchasing a vehicle in NI, please ensure that you have some, or all, of the proofs listed above. In particular, please note the requirement that the specific vehicle must be identified. Without these proofs, you will not be able to register the vehicle in Ireland.