Is this Hyundai VAT-free to import from Northern Ireland?

Hi.

Looking to import from NI a 2021 Hyundai Ioniq EV. Car has one local previous owner. Car dealer said no VAT liability upon import. When I checked your Q&A, it says car arrived before Jan 1, 2021 will not be liable. I didn't ask when the car arrived from I suppose England. But it's obvious the car is registered on 2021, bought new by the first NI owner and now sold to a dealer. Tell me is is this VAT free or not? Thanks.

C. Ford (Drogheda)

Jul 2024 Filed under: importing

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Expert answer

Hi there,

If I understand correctly, the car was registered as new in Northern Ireland in 2021 - i.e. not first registered in the rest of Great Britain before being brought in. If so, and you can prove that, then the dealer is correct and no VAT or import duty should be payable.

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D