Import a Car from Japan to Ireland 2026: Duty, VAT, VRT

Published October 26, 2026 · Rules as of October 26, 2026

Importing a car from Japan to Ireland means three charges, paid in this order: customs duty and 23% VAT when the car clears customs, then Vehicle Registration Tax (VRT) when you register it at an NCTS test center within 30 days of arrival. Since February 1, 2026, a car that originates in Japan can enter duty-free under the EU–Japan Economic Partnership Agreement, if you claim it with the right proof; otherwise duty is 10%. VRT is usually the largest cost and is based on Revenue's estimate of the car's Irish retail value, not the price you paid. In our worked example, a car bought for ¥1.8 million (about €10,300) costs about €16,500 on Irish plates.

Key takeaways

• Customs duty: 0% since February 1, 2026 for new and used cars of Japanese origin, claimed with a statement on origin or "importer's knowledge"; 10% without valid proof.
• VAT: 23% of the price plus freight, insurance and any duty, paid at import.
• VRT: 7% to 41% of Revenue's valuation (the OMSP) by CO2 band, plus a NOx charge. Budget 2027 plans a one-point rise for bands above 80 g/km from January 1, 2027.
• Emissions papers: without CO2 and NOx figures confirmed by Japan's transport ministry (MLIT), you pay the highest rates.
• Over 30 years old: a flat €200 VRT, but duty and VAT still apply unless the car counts as a collectors' piece.

The three charges and when you pay them

The customs declaration is lodged on Revenue's Automated Import System (AIS) by you or an agent; you need its reference number (MRN) to register the car. Private buyers cannot reclaim import VAT; VAT-registered dealers generally can.

Customs duty: what the EU–Japan agreement changes

The EU–Japan Economic Partnership Agreement entered into force on February 1, 2019. The EU's tariff schedule lists used passenger cars separately (for example CN 8703 23 90, used petrol cars of 1,500–3,000 cc) with the same phase-out as new cars: the 10% duty was cut in eight equal annual steps. Each year of the EU schedule runs from February 1, so the rate was 1.3% from February 1, 2025 and has been 0% since February 1, 2026.

The zero rate is not automatic:

1. The car must originate in Japan under the agreement's rules of origin. Where it was built counts, not where it was sold: a European-built car bought in Japan, or a Japanese brand built in another country, does not qualify.
2. You claim it on the customs declaration, based on a statement on origin or on importer's knowledge.
3. The claim can be checked. Revenue can ask you for supporting information, including on the car's route, and can refuse the preference if you do not reply within three months.

A statement on origin is a set text, valid for 12 months, that the exporter in Japan puts on the invoice or another commercial document with its Japan Corporate Number. The exporter may be a trading company rather than the manufacturer, but it must base the statement on information showing the car is originating and is responsible for its accuracy. Importer's knowledge relies instead on documents from the exporter or manufacturer that you hold and keep for at least three years.

For a used car, the hurdle is that the exporter needs origin information it can stand behind: ask before you buy whether it will make out a statement on origin, and budget for 10% if not.

How VRT is calculated

The value. The OMSP is Revenue's view of the price, including all taxes, that the car would fetch on a first retail sale in Ireland; your invoice does not set it. Revenue's manual treats used cars from Japan as models never priced by an Irish distributor and values them by comparison with a similar model, by "grossing up" foreign advertised prices or your purchase price (for exchange rates, tax differences and a dealer margin), or by expert opinion. Once a model is on Revenue's database, each car's charge is adjusted for age, condition and mileage above 1,500 km a month (2,100 km for diesels).

The CO2 part. The OMSP is multiplied by the rate for the car's CO2 band; the current rates have applied since January 1, 2022. Budget 2027, presented on October 6, 2026, raises bands 3 to 20 by one percentage point from January 1, 2027, through the Finance (No. 2) Bill 2026.

Rows group several of Revenue's bands.

The NOx part. €5 per mg/km for the first 40 mg/km, €15 for the next 40 and €25 above 80, up to a maximum of €600 for petrol and other non-diesel cars and €4,850 for diesels. Hybrids pay it; fully electric cars do not.

Evidence from Japan. For a used car from Japan, Revenue asks for confirmation of its CO2 and NOx levels from MLIT's website, with certified English translations. Without evidence of the emissions at manufacture, VRT is charged at the highest rates: 41% of the OMSP plus the NOx maximum.

Electric cars. Battery-electric cars registered before December 31, 2026 get up to €5,000 of VRT relief (in full up to an OMSP of €40,000, reduced up to €50,000); Budget 2027 plans to extend it to December 31, 2028. See our guide to Japanese hybrids and EVs.

Worked example (illustration)

Assumptions: a 2021 petrol hybrid hatchback built in Japan, bought for ¥1,800,000 delivered to the port in Japan, Japan-side costs included; €1 = ¥175.51 (ECB reference rate, October 23, 2026); freight and insurance to Dublin €1,500; an OMSP of €17,000, CO2 of 98 g/km and NOx of 5 mg/km; registration in 2026. All but the exchange rate are assumptions; Revenue sets the real OMSP at registration.

Registered on or after January 1, 2027, the same car would pay 13% instead of 12%, or €170 more, if the change is enacted as announced. Without emissions evidence, its VRT would be €7,570 (41% plus the €600 NOx maximum), about €5,500 more. For auction prices in yen, see Japanese used car prices and the yen in 2026.

Vintage and classic cars

Vehicles more than 30 years old at the time of registration fall into VRT Category C and pay a flat €200; the NOx charge applies only to Category A. If a car is close to 30, confirm with Revenue how its age will be counted before you buy.

Customs duty and VAT still apply. The exception is a collectors' piece of historical interest (customs heading 9705): broadly, a vehicle at least 30 years old, of a model no longer in production, in its original state, without substantial changes to parts such as the chassis, engine or brakes. Modified or modernized cars do not qualify. Such vehicles are duty-free, and collectors' items are imported at Ireland's reduced VAT rate, currently 13.5%, instead of 23%. Customs decides, so get the classification confirmed first.

For the NCT, cars aged 30 to 39 that are not used commercially are tested every two years, and cars are exempt from the 40th anniversary of their first registration.

Paperwork, registration and the NCT

Make an appointment with the NCTS within seven days of the car arriving in Ireland and register it within 30 days. Late registration costs additional VRT, and an unregistered car can be detained or seized. Bring:

• the Japanese Export Certificate, with a certified English translation (the car's description and weight must match it);
• MLIT confirmation of the CO2 and NOx levels, also translated;
• the customs declaration MRN;
• evidence of the date the car entered Ireland, such as shipping documents;
• the registered owner's PPSN, with official documentary evidence;
• a Vehicle Purchase Details form (VRTVPD2, or VRTVPD1 for authorized motor traders).

The NCTS checks the car against the documents and calculates the VRT. You pay by debit card, credit card (not American Express) or bank draft, receive the registration number and can then tax the car. A car four or more years old also needs an NCT; its cycle runs from the date it passes, every two years until the car's 10th anniversary, then yearly.

Shipping and timeline

One exporter's July 2026 guide puts Ro-Ro and container shipping from Japan to Dublin at six to eight weeks; see shipping a car from Japan in 2026 for freight costs. Add buying and export in Japan, customs clearance and up to 30 days for registration, and plan on roughly two to three months from purchase to Irish plates (our estimate). A car bought in late October 2026 could arrive close to the January 1, 2027 VRT increase.

Frequently asked questions

What does it cost to import a car from Japan to Ireland in 2026?

The car, freight and insurance, then duty (0% or 10%), 23% VAT and VRT. In our example, the taxes came to about €4,800 with proof of origin and about €6,200 without it.

Does the EU–Japan agreement remove customs duty on used cars?

Yes, for cars of Japanese origin: the EU schedule covers used cars, at 0% since February 1, 2026. You must claim it with a statement on origin or importer's knowledge; otherwise 10% applies.

Are vintage cars (30+ years) treated differently?

For VRT, yes: €200 flat. Duty and VAT still apply unless the car qualifies as a collectors' piece.

Is there an import calculator?

Revenue's online VRT calculator covers more than 25,000 valuations but not every model, nor classic or collectable vehicles, and Revenue staff do not estimate VRT before a car is presented. A VRT estimate form exists for makes not commonly sold in Ireland. Duty and VAT you can work out from the customs value.

Buying a car in Japan for Ireland? Tell us the model and your budget. We search Japanese dealers and auctions, itemize the Japan-side costs before you decide and arrange export to Dublin. Find my car · Ireland import guide

This article is general information, not legal or tax advice. Rates and rules change, and the Budget 2027 VRT changes depend on the Finance Bill being enacted; confirm the current requirements with Revenue, the NCTS or a customs agent before you import.

Sources

• VRT categories, CO2 rates and minimums: Revenue, Applying the tax; NOx charge: Revenue
• Valuation (OMSP), mileage norms and the VRT calculator: Revenue, Assessing the value; Revenue, VRT Manual Part 8
• Documents for used cars from Japan and emissions evidence: Revenue, General information on registration; procedure and payment: Revenue, Procedure at the NCTS centre; 7- and 30-day rules: Revenue, VRT and registration
• Customs duty and VAT on imports: Revenue, VAT and Customs Duty; Revenue, Customs Manual on Import VAT; Revenue, VAT on imported vehicles; 10% duty and customs value: Revenue eCustoms Notification 26/2021
• EU–Japan EPA, with the EU tariff schedule in Annex 2-A: EUR-Lex; entry into force: EY
• Claiming preference: Revenue, EU-Japan preferential origin; European Commission, statement on origin; European Commission, importer's knowledge
• Budget 2027 VRT changes: Department of Finance, Minister's statement; RTÉ; Department of Finance, Finance (No. 2) Bill 2026; KPMG; Mahony Fleet
• Electric vehicle relief: Revenue
• Collectors' vehicles (heading 9705): Swedish Customs; reduced VAT on collectors' items: Revenue, Customs Manual on Import VAT
• NCT rules for imported and older cars: NCTS
• Exchange rate: European Central Bank
• Shipping time to Dublin: Nobuko Japan, July 8, 2026