Import costs · 16 July 2026
How Much Does It Cost to Import a Car From Japan to Ireland?
Importing a car from Japan to Ireland typically costs the purchase price plus shipping, plus three Irish charges that stack up: 10% customs duty, 23% VAT, and VRT with a NOx levy. Because Japan sits outside the EU, all three apply before the car can be driven on Irish roads. On a typical used import, taxes and fees add roughly 30% to 50% on top of the Japanese price, so a cheap auction find rarely stays cheap after tax.
The three charges that stack on a non-EU import
A non-EU import attracts customs duty of 10% and VAT at 23% before VRT even enters the picture — and each charge sits on a different base. Getting the order right makes the final bill predictable: duty feeds the VAT base, and VRT is worked out separately at registration.
| Charge | Calculated on | Rate (2026) |
|---|---|---|
| Customs duty | CIF value (car + shipping + insurance) | 10% |
| VAT | CIF value + customs duty | 23% |
| VRT | OMSP (Revenue's valuation) | CO2 band 7%–41% + NOx levy |
Customs duty: 10% of the CIF value
Customs duty is 10% of the CIF value — the car plus shipping and insurance — paid when the vehicle clears customs. A valid certificate of origin can reduce this rate for qualifying Japanese-origin cars, but 10% is the figure to budget for unless confirmed in advance.
Import VAT: 23%, not 21%
VAT is charged at Ireland's standard rate of 23%, applied to the CIF value plus the customs duty already added. It is not 21%. Because VAT sits on top of the duty, it lands on a larger amount than the car alone — the detail that catches first-time importers off guard.
VRT: charged on Revenue's OMSP
VRT is the last charge, paid at registration. It is a Category A charge based on Revenue's own valuation rather than your invoice — as the next section explains.
How VRT is calculated on a Japanese import
VRT on a Japanese import equals the OMSP multiplied by the CO2 band rate (7% to 41%) plus a NOx levy. Customs duty and VAT are settled at the port, but VRT is the charge that varies most from one car to another.
CO2 bands run from 7% to 41%
The VRT percentage depends on the car's CO2 emissions: the higher the emissions, the higher the share of the OMSP you pay. Rates run from 7% at the cleanest end to 41% for the highest-emitting cars, so a thirsty petrol car is taxed far more heavily than an efficient hybrid of the same value.
The NOx levy and the missing-certificate trap
On top of the CO2-based charge, Revenue adds a NOx levy based on nitrogen-oxide emissions. It is capped at €4,850 for diesel cars and €600 for petrol and hybrid cars — but if you cannot supply a valid emissions certificate, Revenue applies the maximum. Many Japanese imports arrive without European NOx figures, so this trap is common.
OMSP, not your purchase price
Because VRT is based on the OMSP, two identical cars bought for very different prices attract the same VRT — Revenue values them the same way. Estimating against the OMSP, not your auction price, is the only reliable approach.
The JDM 'vehicle not listed' problem
Many Japanese-market cars are not in Revenue's valuation system, so they come back as "vehicle not listed" — meaning no automatic OMSP and a manual assessment at the NCTS. With rarer JDM models this is common: when a car has no statistical code on file (statisticalcode.ie explains how those codes work), the VRT inspector sets the OMSP by hand during the appointment, so any figure you calculate beforehand is only indicative.
A worked cost example (2026)
Take a used Japanese car bought for €8,000 with RORO shipping of €1,200: the CIF value is €9,200, and the Irish charges build from there.
- CIF value: €8,000 car + €1,200 shipping = €9,200
- Customs duty (10%): €920, giving a duty-inclusive value of €10,120
- VAT (23% of €10,120): €2,328
- Subtotal before VRT: about €12,448
- VRT + NOx (illustrative, OMSP around €10,000, mid CO2 band): roughly €1,500–€3,000
- VRT appointment at the NCTS: about €55–€90, plus plates
That brings the total landed cost to roughly €14,000–€15,500 on an €8,000 car. 📌 Budget 30%–50% over the auction price, and run the exact figures through our car import duty calculator before you commit.
Frequently asked questions
A few practical questions come up repeatedly once the tax breakdown is clear.
Is it worth importing a car from Japan to Ireland?
It can be, especially for rare JDM models or well-kept cars that are cheap at auction and hard to find locally. For high-emitting, high-OMSP cars, the VRT and NOx levy can erase the saving, so the answer depends on the specific car.
How long do I have to register a Japanese import?
You must book a VRT appointment at the NCTS and register the car within 30 days of it arriving in Ireland. Missing that deadline can lead to penalties, so arrange the inspection as soon as the car clears customs.
Is a Japanese import more expensive to insure in Ireland?
It can be. Insurers may quote higher premiums where a model is rare or parts are harder to source — so get a quote before you commit.