Hi, As stated Commercial vehicles registered before 31st December 2020 in Northern Ireland only incur a flat rate of €200 vrt when imported to and registered in the Republic of Ireland and are subject to zero VAT. But If I want to import a commercial vehicle (van) from Northern Ireland and register it as a private vehicle in the Republic of Ireland (not commercial) do I have to pay the flat rate of vrt or do I have to pay vrt as a percentage based on the current market value of the vehicle as I would with a Car ? So I want to import a vehicle (van) registered as a commercial vehicle in Northern Ireland, import it to the Republic of Ireland and register it in my name as a private vehicle here in the Republic . In this case what Is the VRT amount or rate of Vrt ? Also what about VAT ? Regards & thanks .. Gar.