Do I pay VAT and import duty on a used bike from the North?

Hi,

I live in Dublin and am looking to purchase a motorbike from a dealer in Northern Ireland. It’s a used 2022 model with 2,500km on the clock. The official dealer in NI sold it brand new to a person who registered it and used it only in NI. I want to know if VAT and Customs Duty will be payable if I buy the bike and bring it over to Dublin for registration?

Omar (Dublin, Ireland)

Jan 2025 Filed under: importing

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Expert answer

Hi Omar,

From the information you've provided, you should not be liable for VAT or import/customs duty on this bike. Just make sure you have paperwork to prove the bike was sold in the North originally and used there from new as you've stated. 

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D