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VAT and Customs Duty

When VAT applies within the EU, what changes for non‑EU imports, and the paperwork you’ll need.

When VAT is due

VAT may be due on a new means of transport acquired from another EU Member State. If you’re not entitled to deduct VAT, it’s typically payable alongside VRT.

For VAT, a vehicle counts as a new means of transport if either is true at entry:

First registration is less than 6 months ago, or
It has travelled 6,000 km or less.

Examples:

5 months old, 8,000 km → VAT chargeable
7 months old, 5,000 km → VAT chargeable
7 months old, 8,000 km → Not VAT chargeable

Customs Duty

For vehicles imported from outside the EU, customs duty is charged on import. At registration, NCTS requires proof of Customs Duty and VAT paid, usually via a Customs Declaration.

From 1 January 2021, imports from Great Britain are treated as non‑EU imports for customs purposes. See Revenue guidance for specific requirements for GB/NI imports.

Documents you’ll need

Keep your Customs Declaration and VAT payment evidence ready for NCTS. Bring the Foreign Registration Certificate and proof of purchase too.