Folks

As the title says, has anyone imported a car from the UK that was previously registered in Ireland? Any issues with having it reregistered here as regards VRT?

A car I've spotted was imported from the UK previously and exported back in the bad old days, before VRT refunds were introduced, so no refund was applied for. My assumption is that this could be re-imported and registered with the original reg number without having to fork out for VRT on the basis that it was paid previously for the same car.

Anyone see a flaw in my logic?

Thanks in advance!