Do I pay customs duty importing a car from Ireland to the UK?

Cars manufactured in the EU qualify for 0% customs duty under the UK-EU Trade and Cooperation Agreement (TCA). However, many cars sold in Ireland were built outside the EU — a Japanese-built Toyota or Korean-built Hyundai generally attracts 10% duty. 20% VAT applies on the landed cost either way, unless the vehicle qualifies for Returned Goods Relief.

Is bringing a Northern Ireland car to England, Scotland or Wales an import?

No. Northern Ireland is part of the UK, so an NI-registered vehicle is already a UK vehicle. Moving it to Great Britain is a re-registration, not an import — no customs declaration, normally no NOVA, and no V55/5. You update the registration with DVLA using the vehicle's existing V5C logbook.

What is Returned Goods Relief for cars from Ireland?

Many cars in Ireland started life as UK cars. If a vehicle was previously registered in the UK and is re-imported within 3 years of export, it may qualify for Returned Goods Relief — relief from both customs duty and import VAT. Eligibility conditions apply, so check with HMRC and keep evidence of the vehicle's UK history.

Do I need NOVA for a car from Ireland?

For a Republic of Ireland (ROI) registered car, yes — you must notify HMRC via the NOVA service within 14 days of the vehicle arriving in Great Britain, or face a £5 per day late penalty. NOVA is not normally needed for NI-registered vehicles moving to GB, though there are caveats — check the gov.uk NOVA guidance.

Is an Irish NCT valid in the UK?

No. The Irish National Car Test (NCT) is not accepted as a substitute for a UK MOT. Any imported car over 3 years old needs a UK MOT (maximum fee £54.85) before DVLA will register and tax it, regardless of its NCT status.

How much does it cost to import a car from Ireland to the UK?

For a typical €15,000 EU-origin ROI car, expect roughly £2,900-3,300 on top of the purchase price: 20% VAT (~£2,600), ferry (£150-300), MOT (£54.85), DVLA registration (£55), plus paperwork costs. If the car qualifies for Returned Goods Relief, added costs can fall to a few hundred pounds. NI-registered cars cost almost nothing to move — just the ferry and a free V5C update.

Importing a Car from Ireland to the UK

Complete 2026 Guide: NI vs ROI, Customs, NOVA & Registration

Total Added Costs

0 - 25%

Returned Goods Relief can cut it to near zero

Timeline

1-3 Weeks

The fastest import route to GB

Key Advantage

RHD

Right-hand drive + drive-home ferry

Ireland is the easiest place in the world to import a car from into Great Britain. The cars are right-hand drive, the paperwork is in English, and instead of shipping containers and freight forwarders you simply drive onto a ferry. Since Brexit, though, a car from the Republic of Ireland is a genuine import — with customs, VAT, NOVA, and DVLA V55/5 registration — while a car from Northern Ireland isn't an import at all.

That NI vs ROI distinction is the single biggest source of confusion, so this guide tackles it first, then walks through every step from buying in Ireland to driving legally on GB roads, with verified figures from official government sources.

Northern Ireland vs Republic of Ireland: Which Process Applies?

This is the question that trips people up more than any other, so here's the answer up front: a Northern Ireland registered car is already a UK car — moving it to Great Britain is not an import. Only a Republic of Ireland (or other non-UK) registered vehicle goes through the full import process.

NI Car vs ROI Car: Two Completely Different Processes

Northern Ireland Registered (e.g. "XUI 1234")

Not an import — NI vehicles are UK vehicles
No customs declaration, no duty, no VAT
No NOVA notification normally needed
No V55/5 — re-register with DVLA using the existing V5C logbook
Existing UK MOT history carries over

Republic of Ireland Registered (e.g. "231-D-12345")

Full post-Brexit import from outside the UK
Customs: 0% duty if EU-built, 10% if not; 20% VAT
NOVA notification to HMRC within 14 days
DVLA registration via the V55/5 form (£55 fee)
UK MOT needed if over 3 years old (NCT not valid)

NI caveats: If a vehicle was only briefly registered in NI, or was moved into NI from the Republic before coming to GB, HMRC may still treat it as an import and require NOVA. Check the official gov.uk vehicle import and NOVA guidance if the car's history crosses the border.

Moving an NI car to GB: insure it, drive it over (it's road legal on its NI plates), and send the V5C to DVLA to update the registered keeper and address. DVLA may issue a GB-format registration. That's it — the rest of this guide is about Republic of Ireland imports.

Why Import from the Republic of Ireland?

Right-hand drive — Irish cars are RHD like UK cars. No headlight beam conversion, no speedometer changes, no LHD paperwork. This removes the biggest cost and hassle of European imports
Drive-on ferry, no shipping — no containers, no ports agents, no marine insurance. Drive the car onto a ferry and drive it off a few hours later
English-language paperwork — the Irish Vehicle Registration Certificate (VRC), invoices, and history checks are all in English
VRT-driven market quirks — Ireland's Vehicle Registration Tax (VRT) inflates domestic prices, but VRT can be refunded on export under Revenue's Export Repayment Scheme, which can make Irish sellers surprisingly competitive for UK buyers
UK-history cars — a large share of used cars in Ireland were originally UK cars. These may qualify for Returned Goods Relief, wiping out duty and VAT entirely (details below)
Currency opportunities — a favourable euro exchange rate can make specific models, particularly nearly-new stock and dealer trade-ins, cheaper than UK equivalents

The flip side: because of VRT, like-for-like Irish prices aren't always lower than UK prices. The best value is usually in ex-UK cars (Returned Goods Relief candidates), export-refund deals, and private sales.

Step 1: Buying in Ireland — Documents to Collect

Essential Irish Documents

Vehicle Registration Certificate (VRC)

The Irish logbook — the equivalent of a UK V5C, issued by the Department of Transport. It shows the registered owner, VIN, engine details, and date of first registration. You need the original for DVLA registration. Never buy a car without it.

Invoice or Bill of Sale

A written receipt showing the price, date, buyer and seller details, and the vehicle description including VIN. HMRC uses this to calculate VAT, so make sure the figure is accurate and the document is signed.

NCT Certificate (National Car Test)

Ireland's MOT equivalent. It is not valid in Great Britain, but a recent NCT pass is useful evidence of the car's condition — and its absence on a car over 4 years old is a red flag.

Certificate of Conformity (CoC) — if under 10 years old

Proof of EU type approval from the manufacturer. Most Irish-market cars have EU type approval, and the CoC is the standard evidence DVLA accepts for cars under 10 years old. If the seller doesn't have it, manufacturers issue replacements for roughly £85-210.

Evidence of UK History (if applicable)

If the car was previously UK-registered, gather everything you can: the old UK registration number, previous V5C details, UK MOT history printouts, export date. This is your ticket to Returned Goods Relief — potentially saving thousands in VAT.

Important: Check the VIN on the VRC matches the VIN plate on the car. Also note Irish odometers on post-2005 cars read in kilometres — record the km figure accurately for your paperwork.

Where to Find Cars in Ireland

DoneDeal.ie — Ireland's largest classifieds site, strong for private sales
Carzone.ie and Cars.ie — dealer-focused marketplaces
Adverts.ie — general classifieds with a busy motors section
Franchise dealers — main dealers regularly take ex-UK cars in part-exchange
History checks — run an Irish check (Cartell.ie or MotorCheck.ie) and a UK HPI-style check if the car has UK history. Cross-border cars can hide finance or write-off records on either side

Tip: Tell the seller you're exporting. A dealer may be able to claim the VRT export repayment, and pricing the car for export can work in both parties' favour. Get any discount reflected on the invoice.

Step 2: Ferry to Great Britain

Ferry Routes & Costs

Dublin → Holyhead

OperatorsIrish Ferries, Stena

Crossing time~3h 15m

Cost (car, one way)£150 - £300

The main route. Multiple daily sailings, fast-craft options in season.

Rosslare → Fishguard / Pembroke

OperatorsStena, Irish Ferries

Crossing time~4 hours

Cost (car, one way)£150 - £300

Best for cars bought in the south of Ireland, landing in South Wales.

Belfast → Cairnryan

OperatorsStena, P&O

Crossing time~2h 15m

Cost (car, one way)£150 - £250

Shortest crossing, landing in Scotland. Note: routing an ROI car via NI does not change its customs status.

No shipping needed: Unlike imports from Japan or the USA, there are no containers, no port handling fees, and no marine insurance. If you'd rather not travel, transporter companies deliver Ireland-to-GB door to door for roughly £300-600 (estimate).

Driving It Yourself — the Legal Limits

An ROI-registered car you've just bought is an unregistered import the moment it lands in Great Britain. The only journey you can legally make on GB roads before registration is driving to a pre-booked MOT or approval test appointment, and the vehicle must be insured for that journey.

Practical approach used by most importers: book the UK MOT in advance for the day the ferry lands, arrange insurance on the VIN, drive from the port to the test, then keep the car off-road until DVLA registration is complete. Alternatively, trailer the car home.

Step 3: Customs Duty & VAT

Tax Calculation for ROI Imports

EU-Built Vehicle

Customs duty0%

VAT20%

Cars manufactured in the EU (a German-built VW, French-built Renault, Spanish-built SEAT) qualify for zero duty under the UK-EU Trade and Cooperation Agreement (TCA) rules of origin.

Non-EU-Built Vehicle

Customs duty10%

VAT20%

This catches people out: Ireland's roads are full of Japanese and Korean cars. A Japanese-built Toyota or Korean-built Kia bought in Dublin generally doesn't meet TCA rules of origin, so 10% duty applies on top of 20% VAT.

How VAT Is Calculated

VAT is charged at 20% on the landed cost:

Landed cost = Purchase price + Transport costs + Any duty payable

For a car bought for €15,000 with a £150 ferry and 0% duty:

VAT = (~£12,750 + £150) × 20% = ~£2,580 (at HMRC exchange rate)

Returned Goods Relief — the Ireland special: A huge proportion of used cars in Ireland were originally UK-registered. A vehicle previously registered and exported from the UK may qualify for relief from both duty and VAT if it's re-imported within 3 years of export (conditions apply, including no more than running repairs while abroad). This can turn a £3,000 tax bill into £0. Check eligibility with HMRC before relying on it — see the official gov.uk Returned Goods Relief guidance.

Because you're driving the car in yourself rather than shipping freight, you don't make a customs declaration at the ferry port — HMRC handles the assessment through the NOVA process (next step) and will tell you what duty and VAT you owe.

Want to check the numbers for your own import? Use our free UK Import Duty & VAT Calculator to estimate your duty and VAT in seconds.

How Do I Know Where the Car Was Built?

The first character of the 17-character VIN indicates the country of manufacture: W = Germany, V = France/Spain, S = UK, J = Japan, K = Korea, 1/4/5 = USA. The Certificate of Conformity also states the plant of manufacture. If the VIN starts with J or K, budget for 10% duty — unless Returned Goods Relief applies.

Step 4: NOVA — Notify HMRC Within 14 Days

NOVA: 14-Day Deadline (ROI Cars Only)

For a Republic of Ireland registered vehicle, you must notify HMRC within 14 days of it arriving in Great Britain using the Notification of Vehicle Arrivals (NOVA) service. You cannot register or tax the vehicle with DVLA until NOVA is complete. NI-registered vehicles moving to GB do not normally need NOVA.

What You'll Need

Invoice or bill of sale
VIN / chassis number from the VRC
Date the vehicle arrived in GB
Evidence for Returned Goods Relief, if claiming

How to Apply

Go to gov.uk/nova-log-in
Create a Government Gateway account if needed
Complete the NOVA declaration online
Pay any VAT/duty assessed, receive NOVA reference

Late notification penalty: £5 per day for every day you're late after the 14-day deadline. The Dublin ferry makes it tempting to treat the trip casually — but the NOVA clock starts the day the car rolls off at Holyhead.

For a full walkthrough of the process and its pitfalls, see our NOVA application guide.

Step 5: Vehicle Approval

Do You Need Vehicle Approval?

Car over 10 years old: NO approval needed

Vehicles first registered or manufactured more than 10 years ago are exempt from vehicle approval. You can go straight to the MOT and DVLA registration.

Irish-market car under 10 years old: Certificate of Conformity

Virtually all Irish-market cars have EU type approval and are right-hand drive, so the European Certificate of Conformity (CoC) is normally all DVLA needs. If DVLA asks for GB approval evidence instead, the GB Conversion IVA route is a paperwork-only process costing around £100 (estimate) through the VCA — no physical inspection for a standard RHD car. See the gov.uk vehicle approval guidance.

Previously UK-registered car: often no approval evidence needed

If the car was originally registered in the UK, DVLA already holds its approval record. Quote the old UK registration number on your application and the process is usually simpler.

The RHD advantage: Because Irish cars are right-hand drive with UK-pattern headlights, there are no beam conversions, no mph speedometer swaps, and no LHD inspection requirements. This is where Ireland beats every continental import route on cost and hassle.

Step 6: UK MOT Test

If the car is over 3 years old, it needs a valid UK MOT before DVLA will register and tax it.

The Irish NCT is not accepted as a substitute for a UK MOT — you need a fresh UK test regardless of NCT status
You can drive the unregistered car directly to a pre-booked MOT — this is the legal exception mentioned above, so book the test before the ferry
MOT cost: £54.85 (maximum fee set by DVSA)
Irish cars rarely have UK-specific failure points (they're already RHD with correct headlights) — the usual culprits are tyres, brakes, and corrosion

Get practical UK import guides by email

Occasional emails on registering imported vehicles — NOVA, IVA, and the V55/5, field by field. No spam.

Step 7: DVLA Registration (V55/5 Form)

V55/5 Registration Checklist

Once you have your NOVA confirmation, approval evidence (if needed), and MOT (if needed), register the car with DVLA using the V55/5 form (Application for First Vehicle Tax and Registration of a Used Motor Vehicle). Remember: this applies to ROI imports only — NI cars just need a V5C keeper update.

Documents to Send to DVLA

Completed V55/5 form
NOVA confirmation from HMRC
Original Irish Vehicle Registration Certificate (VRC)
Certificate of Conformity or approval evidence (if under 10 years)
Invoice / bill of sale
Valid UK MOT certificate (if over 3 years old)

Also Required

Proof of identity (passport or driving licence)
Proof of address (utility bill, bank statement)
£55 first registration fee
First year's Vehicle Excise Duty (VED)
Insurance arranged on the VIN

Where to send: Post the completed V55/5 and all supporting documents to DVLA, Swansea, SA99 1BE. DVLA issues a V5C registration certificate (logbook) and your new registration number — usually within 2-4 weeks.

Key V55/5 Tips for Irish Imports

Date of first registration: Use the date on the VRC — for an ex-UK car, this is the original UK first-registration date, not the Irish re-registration date
VIN: Copy the 17-character VIN exactly from the VRC and check it against the car's VIN plate
Mileage: Irish odometers usually read in kilometres — don't accidentally enter the km figure as miles
Previous registration: If the car was originally UK-registered, note the old UK registration number — DVLA can often reunite the car with its original identity
Engine power: Irish documents may show power in kW; multiply kW × 1.341 for bhp

Not sure whether your vehicle needs the V55/5 or the V55/4? See our V55/4 vs V55/5 comparison — in short, any car previously registered in Ireland is "used", so it's the V55/5. For a box-by-box walkthrough of the form itself, our complete V55 form guide covers every field.

Rather not fight the paper form at all? v55-5.com walks you through the V55/5 with guided questions, VIN decoding, and DVLA-rule validation, then produces a print-ready form — £14 one-time, built specifically for imports like this.

Full Cost Breakdown

Example: €15,000 ROI Car (EU-Built, RHD, Under 10 Years Old)

Purchase price€15,000 (~£12,750)

Ferry (Dublin → Holyhead) + fuel£150 - £300

Customs duty (0% — EU-built under TCA)£0

VAT at 20% (on purchase + transport)~£2,580 - £2,610

Certificate of Conformity (if not supplied)£85 - £210

MOT test£54.85

DVLA first registration fee£55

Number plates£20 - £40

Estimated Total£15,695 - £16,020

Estimates based on an exchange rate of approximately €1 = £0.85. Actual costs depend on current rates and vehicle specifics. If the car qualifies for Returned Goods Relief, the ~£2,600 VAT line drops to £0 and total added costs fall to roughly £350-650. A Japanese- or Korean-built car adds 10% duty (~£1,290 here). VED (road tax) and insurance are additional ongoing costs.

Is It Worth It?

Ex-UK cars within 3 years of export are the standout deal: if Returned Goods Relief applies, your only real costs are the ferry, MOT, and £55 registration
EU-built cars carry ~20-25% added costs (mostly VAT) — worthwhile when the Irish price, VRT export refund, or exchange rate works in your favour
Non-EU-built cars (very common in Ireland) carry 10% duty on top, which erodes most bargains — check the VIN before you commit
Whatever the numbers, Ireland remains the cheapest and fastest import logistics of any route: no shipping, no conversions, one short ferry

Common Mistakes to Avoid

Watch Out For These

1. Treating an ROI car like a UK car

Because Ireland is close, English-speaking, and RHD, buyers assume there's no import process. There is: customs assessment, NOVA, and V55/5 registration all apply to Republic of Ireland vehicles. Only Northern Ireland cars skip it.

2. Missing the 14-day NOVA deadline

The clock starts the day the ferry docks, not when you get around to the paperwork. Late penalties are £5/day and DVLA won't register the car without NOVA confirmation.

3. Not checking where the car was built

Ireland's used market is full of Japanese and Korean cars. An EU registration does not mean EU origin — a Japanese-built Toyota bought in Dublin generally attracts 10% customs duty. Check the first character of the VIN before agreeing a price.

4. Missing out on Returned Goods Relief

If the car was UK-registered and exported to Ireland within the last 3 years, you may owe no duty or VAT at all — but you need evidence (previous UK registration, export date). Buyers who don't ask pay thousands they didn't need to. Equally, don't claim it without checking eligibility with HMRC.

5. Assuming the NCT counts as an MOT

Ireland's National Car Test is not valid in Great Britain. Any car over 3 years old needs a UK MOT (£54.85) before registration — book it in advance so you can legally drive from the port to the test.

6. Skipping cross-border history checks

A car that's crossed the Irish Sea can carry hidden baggage on either side: outstanding Irish finance, a UK insurance write-off before export, or clocked mileage disguised by the km/miles switch. Run both an Irish check (Cartell/MotorCheck) and a UK history check.

7. Driving on Irish plates before registering

Once landed, the only legal journey for an unregistered ROI import is to a pre-booked MOT or approval test, with insurance in place. Using it for anything else before DVLA registration is illegal and the car could be seized.

Frequently Asked Questions

Can I drive the car in Great Britain on its Irish plates while I wait for registration? Only for one purpose: driving to a pre-booked MOT or vehicle approval test, with valid insurance. For any other journey the car must first be registered, taxed, insured, and wearing UK plates. Most importers book the MOT for the day the ferry lands.

My car is registered in Northern Ireland — do I need a V55/5? No. An NI-registered vehicle is a UK vehicle. Send the V5C to DVLA to update the keeper details and address; there's no customs process, normally no NOVA, and no first registration fee. The V55/5 is only for vehicles never registered in the UK — including all ROI-registered cars.

The car was originally British before it went to Ireland. Does that help? Yes, twice over. First, it may qualify for Returned Goods Relief (no duty, no VAT) if re-imported within 3 years of export — check with HMRC. Second, DVLA already holds the vehicle's approval record and may re-issue its original registration number, simplifying the V55/5 application.

Do I pay Irish VRT or get anything back when exporting? As the buyer you don't pay VRT on export — VRT is an import tax into Ireland. In fact, Irish Revenue operates an Export Repayment Scheme that refunds residual VRT when a car is permanently exported, which savvy sellers factor into export pricing. That refund is claimed on the Irish side, typically by the seller or exporter.

What if I'm moving from Ireland to the UK with my own car? If you've lived in Ireland for at least 12 months and owned the car for at least 6 months, you may qualify for Transfer of Residence (ToR) relief — no duty and no VAT. You still complete NOVA and register with DVLA on a V55/5. Apply for ToR relief with HMRC before shipping yourself over.

How long does the whole process take? Ireland is the fastest import route going. The buying trip and ferry take a weekend; NOVA typically processes within days; and DVLA turns around a clean V55/5 application in roughly 2-4 weeks. One to three weeks of elapsed effort is realistic — against 2-6 weeks for a German import and 8-12+ weeks from Japan.

Need Help With Your V55/5 Form?

Our guided V55/5 tool walks you through every box — with built-in VIN decoding, DVLA code lookups, and validation to prevent rejections. Designed specifically for imported vehicles including Irish imports.

Irish VRC details supported

Ex-UK vehicle guidance

Prevents DVLA rejections

15-minute completion

This guide covers the standard process for bringing a passenger vehicle from Ireland to Great Britain as of July 2026. Regulations can change — always verify current requirements with DVLA, DVSA, and HMRC, including the official gov.uk vehicle import guidance. Rules for vehicles moving between Northern Ireland, the Republic of Ireland, and Great Britain are affected by the Windsor Framework, so check eligibility for reliefs with HMRC before relying on them. Consider professional advice for complex imports or high-value vehicles.