Importing a car from the UK

[kdevitt]

I haven't looked in to the fine detail yet, but from what I can see the only change in process is that you need to make a Customs Declaration before the car is presented for VRT inspection, etc. It can be done online and I think there is no impediment to bringing the car here first (as you'd have done before) as long as the entire Customs and VRT transaction is completed within the usual 30 days limit. If the declaration hasn't been made then you won't have the reference number that the VRT folks will now ask for as part of a UK import documentation and procedure.

The transport company my brother was in touch with said that the car will not get out of the port without the customs paperwork being all in order

Edit -
Not sure on how rigidly that could be policed (since you could drive in through NI) but seems like it should be compliant before entering Ireland

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Importing a vehicle from Great Britain (GB)
From 1 January 2021 vehicles imported from Great Britain are liable to:

customs duty, if applicable
Vehicle Registration Tax (VRT)
VAT at the current standard rate.
An electronic customs declaration will be required in advance of the vehicle arriving in the State.