Import a car and pay VRT in Ireland

Bringing a car into Ireland means booking an NCTS inspection, paying Vehicle Registration Tax and getting Irish plates. Here is the order to do it in and the deadlines.

To import a car, you book an appointment with the National Car Testing Service (NCTS), which registers it for Revenue, and pay Vehicle Registration Tax (VRT) there. For cars, VRT is 7% to 41% of the car's market value, depending on its emissions.

Who this is for

This is for anyone bringing a car into Ireland to keep here, including cars bought abroad and cars you bring when you move. Every vehicle must be registered within 30 days of arriving. If you are moving your home here, you may not have to pay VRT at all (see transfer of residence below).

What you need

• The foreign registration document. For a UK car, that is the full V5C logbook. Without it, the NCTS will refuse to register the car.
• Proof of the car's CO2 and NOx (nitrogen oxide) emissions at manufacture.
• A passport or driving licence, and proof of your PPS (Personal Public Service) number.
• Proof of address: a paper utility bill or bank statement, or two online statements (one from a bank).
• Form VRTVPD2 (Vehicle Purchase Details) and an invoice showing the purchase date.
• Proof of the date the car came into Ireland, such as ferry or shipping papers.
• From Great Britain or outside the EU: your customs declaration with its MRN (Master Reference Number).
• Your Revenue exemption letter, if you are claiming transfer of residence relief.

Step by step

1. Estimate the tax first with Revenue's VRT calculator.
2. If the car comes from Great Britain, complete a customs declaration and pay import VAT and any customs duty before you register.
3. Book an NCTS appointment on ncts.ie or by phone on 01 413 5975 within 7 days of the car arriving.
4. Copy your foreign registration document. The NCTS keeps the original.
5. Bring the car and your documents to the appointment. An inspector checks the car matches the papers.
6. Pay the VRT by debit card, credit card (not American Express) or bank draft payable to Applus Inspection Services Ltd.
7. Get your Irish registration number and fit the new plates within 3 days.
8. Tax the car on motortax.ie using the form RF100 you receive. You need insurance first.
9. Book an NCT if the car is 4 years old or more.

How much it costs and how long it takes

VRT on a car is a percentage of its market value, called the Open Market Selling Price (OMSP). Cars up to 50g/km of CO2 pay 7% (at least €140), and cars over 190g/km pay 41% (at least €820). A NOx charge is added on top.

Transfer of residence relief

• You must have lived abroad, usually for at least 185 days a year.
• You must have owned and used the car abroad for at least 6 months before you moved.
• The car must arrive within 12 months of your move.
• From the EU: claim with the National VRT Service through MyEnquiries within 7 days of arrival. From outside the EU: apply at the customs office where you enter.
• If you sell the car within 12 months of registering it, you must pay the VRT in full.

Common mistakes

• Missing the 30-day deadline. Revenue charges extra VRT and can seize the car.
• Arriving without the foreign registration document. Registration is refused.
• Buying a used car in Great Britain without counting import VAT and customs duty.
• Missing your slot. Revenue pays for one appointment only, so a second one is at your cost.

Related guides

• How to book an NCT
• How to pay motor tax online
• How to change the owner of a vehicle
• How to exchange a foreign driving licence
• How to get a PPS number