The legislation and practices governing the importation and registration of motor vehicles in Ireland is a matter for the Revenue Commissioners and the legal basis for the matter described by the Deputy is Chapter IV of the Finance Act 1992 and the Vehicle Registration and Taxation Regulations.
While my Department does not have a function in respect of the registration of vehicles, it should be noted that all motor vehicles are required to undergo mandatory roadworthiness inspections once the vehicle has reached a certain age, generally 4 years for passenger vehicles and 1 year for commercial vehicles. These rules also apply to an imported used vehicle which must also undergo a roadworthiness inspection before that vehicle can be used on a public road (once that vehicle has reached the age previously indicated). As the roadworthiness testing regime is an EU-wide system (governed by Directive 2014/45/EU), the unexpired portion of a valid Certificate of Roadworthiness issued by another Member State will be recognised by the State.