The vehicle, worth 400,000 euro, was stolen overnight and later found dumped at near the border.
The vehicle remains at the scene for a technical examination while gardai are also examining the scene at Stranorlar Fire Station.
While the vehicle wasn't extensively damaged, vital equipment used when attending a Road Traffic Collision was stolen
Gardai say the vehicle was driven for quite some time and may have crossed into Northern Ireland before being dumped on the Republic side of the border
Gardai are examining CCTV footage and conducting door to door inquiries.
Inspector Goretti Sheridan is heading up the investigation: