The UK has the largest supply of classic campervans in the English-speaking world. Historically, importing from the UK was the default route for Irish buyers. Post-Brexit, it's still viable — but the cost calculation has changed significantly. This guide tells you exactly what you're facing in 2026.
Overview
Three cost layers now apply when importing a vehicle from the UK to Ireland:
- Customs duty: 6.5% on the vehicle purchase price (for passenger vehicles, including campervans).
- VAT: 23% on the customs value (purchase price + shipping + customs duty). This is the biggest new cost post-Brexit.
- VRT (Vehicle Registration Tax): Calculated on the Irish Open Market Selling Price (OMSP), not the purchase price. This existed pre-Brexit.
The combined effect of customs duty, VAT, and VRT can add 40–60% to the UK purchase price on a classic campervan. A van that appears excellent value in the UK may not be after Irish duties. Always calculate the full landed cost before committing to a purchase.
Customs duty post-Brexit
Since January 2021, vehicles imported from Great Britain (England, Scotland, Wales) are subject to customs duty. Northern Ireland remains part of the UK customs territory for goods moving to Ireland under the Windsor Framework — but vehicle registration rules are more complex. This guide covers GB imports.
The customs duty rate for passenger vehicles (CN code 8703) is 6.5%. This is calculated on the transaction value — the price you actually paid, plus shipping costs to Ireland.
VRT explained
Vehicle Registration Tax is an Irish tax that predates Brexit. It applies to all vehicles being registered in Ireland for the first time, whether imported from the UK, the EU, or elsewhere. It is calculated on the Irish Open Market Selling Price (OMSP) — Revenue's assessment of what the vehicle would sell for in the Irish market, independent of what you paid.
For classic campervans, Revenue uses specialist valuations and comparable Irish market sales. On a well-restored VW T2, the OMSP can be significantly higher than the UK purchase price — meaning the VRT charge can be substantial.
The VRT rate for campervans (Category B vehicles) is currently 13.3% of the OMSP. Check current rates on Revenue's website as these are subject to budget changes.
Calculating your full cost
Example calculation for a VW T2 Bay Window purchased in the UK for £25,000 (approximately €29,000 at current rates):
| Cost element | Calculation | Approximate amount |
|---|---|---|
| UK purchase price | Base cost | €29,000 |
| Shipping to Ireland | Trailer or transport | €500–€1,500 |
| Customs duty (6.5%) | 6.5% × (purchase + shipping) | €1,950 |
| VAT (23%) | 23% × (purchase + shipping + duty) | €7,245 |
| VRT (13.3% of OMSP) | OMSP estimate €35k × 13.3% | €4,655 |
| Total landed cost | ~€44,350 |
In this example, a van purchased for €29,000 in the UK costs approximately €44,350 to register in Ireland — a premium of around 53%. The actual numbers will vary depending on the OMSP assessment and current exchange rates.
Step-by-step import process
- Purchase and documentation: Buy the vehicle and secure the original V5C registration document, any service history, and a detailed receipt showing the purchase price.
- Customs declaration: File an import declaration with Revenue before or on arrival in Ireland. Use a customs agent if you're unfamiliar with the process — their fee (typically €150–€300) is worth it to avoid errors.
- Pay customs duty and VAT: These are payable at the point of customs clearance.
- Pre-VRT inspection booking: Book an NCT VRT inspection appointment at an NCT centre. You must present the vehicle within 30 days of arrival in Ireland.
- VRT inspection: The NCT centre inspects the vehicle and Revenue issues the OMSP and VRT amount. You can appeal the OMSP if you believe it is assessed too high — provide comparable Irish sales evidence.
- Pay VRT and register: Pay VRT and receive your Irish registration plates. The vehicle is now registered.
- Insurance and NCT: Arrange Irish insurance (the vehicle now has an Irish registration). The NCT is required if the vehicle is over four years old.
Vintage vehicle exemptions
Vehicles over 30 years old may qualify for reduced VRT rates or other concessions under Irish Revenue's vintage vehicle provisions. The rules are specific and subject to change — always check the current Revenue guidance at revenue.ie before assuming any exemption applies.
Common pitfalls
- Not calculating costs before buying: The most expensive mistake. Use Revenue's online VRT calculator and get a customs duty estimate before agreeing a price.
- Missing the 30-day VRT deadline: You must present the vehicle for VRT inspection within 30 days of arrival. Missing this incurs penalties.
- Buying from a private seller without full documentation: Always get the original V5C. A vehicle without V5C is very difficult to register in Ireland.
- Importing a vehicle with outstanding UK finance: Check for outstanding HP/PCP finance before buying. The HPI check (available from UK services) will show this.
- Category misclassification: A campervan converted from a commercial van may attract different VRT rates than a passenger vehicle. Clarify the category with Revenue before importing.