Hi, Please see the text below from an insurers website. Do I understand correctly that a used car from the north of Ireland brought into the south of Ireland incurs no VAT No Customer, No VRT? Many thanks Northern Ireland: Under the trade agreement, Northern Ireland continues to be treated as an EU country. This means that you don’t have to fill out a customs declaration form when purchasing a car in Northern Ireland. However, you will still need to prove that one was made if the vehicle was imported to Northern Ireland from elsewhere. You’ll also still be liable to pay VRT and VAT (but only if the car is new) once it arrives in Ireland.