Vat & Excise Duties

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VAT & Excise Duties


VAT and Excise Duties

Importation of a vehicle from the UK to Ireland is now treated as an importation from a third country, that is, a non-EU country. The Trade Garage will be responsible for any VAT and excise duty arising on the unit(s) entering Ireland. You will be required to do the following;

  1. Pay customs duty, if applicable
  2. Pay Value Added Tax (VAT) at 21% prior to presenting the vehicle for registration

The following vehicles imported from Great Britain will have tariffs applied as they will not qualify as UK origin under the rules of origin:

  • Vehicles of EU origin used in the UK
  • Vehicles of other third country origin used in the UK

Returned Goods Relief

Under the Union Customs Code UCC (Art 203), a vehicle can be exported from the EU to a 3rd country and re-imported into the EU without payment of Customs Duty provided all the required conditions for Returned Goods Relief are met.

The vehicle must have been originally exported from the EU, must not have been altered and must be re-imported within three years of export from the EU. Further information on Returned Goods Relief is contained here.

Vat and Excise duties handled by Portnetic - Car importation and exportation UK

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