Can I import this car from the North without duty and VAT?

I am considering buying a car in Northern Ireland. The car was originally a UK vehicle but was imported/registered in the North since Apr 2023. Would duty and VAT be owed on this vehicle or would the '90-day rule' apply?

Thanks.

Peter Dennison (Kildare)

Jul 2024 Filed under: importing

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Expert answer

Hi Peter,

Revenue's rules are complicated, but our interpretation of them suggests that car would attract duty and VAT on importation south. The '90-day rule' applies to cars brought into the North after 1 May 2023.

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D