If you import a vehicle to Ireland you are required to register and pay the VRT due on the vehicle within 30 days. If you fail to do so the following penalties apply.

Vehicles in the State more than 30 days but not more than 60 days

The following penalties apply:

• Category A vehicles: 5% of the Open Market Selling Price (OMSP), subject to a
  minimum of € 100
• Category B vehicles: 2.5% of OMSP, subject to a minimum of € 100
• Category C vehicles: € 100 per vehicle
• Motorcycles: 20% of the VRT due.

Vehicles in the State more than 60 days but not more than 6 months

The following penalties apply:

• Category A vehicles: 10% of OMSP, subject to a minimum of € 200
• Category B vehicles: 5% of OMSP, subject to a minimum of € 100
• Category C vehicles: € 100 per vehicle
• Motorcycles: 40% of the VRT due.

Vehicles in the State more than 6 months

The following penalties apply:

• Category A, Category B and Motorcycles: Increase the previous penalty at the rate of 5% of the penalty per month or part of a month of the period that has elapsed since registration was due
• Category C vehicles: € 200 per vehicle