Hi Mervyn,

Assuming you mean importing a 1984 car from the North to the South, if it was used by a private individual for a "reasonable period of time" (Revenue's words, not ours) in the North, then there will be no VAT or import duty payable, just VRT at a flat rate of €200. You will need to have proof that it was used on the North and not just imported there from England before being sold on.