How to Import a Car from Japan to Ireland: VRT, Customs and Registration

Customs duty

Revenue's VAT and Customs Duty page (published 9 July 2026) says that for new or used vehicles imported from outside the European Union, Customs Duty is chargeable at importation.

The EU-Japan EPA's EU tariff schedule lists used cars under code 8703 23 90 with a 10.0% base rate and category B7. B7 removes duty in eight equal annual instalments, starting when the agreement entered into force on 1 February 2019. Applying that schedule gives a preferential rate of 0% from 1 February 2026 for qualifying Japanese-origin goods in this line; this date is calculated from the agreement's provisions.

The preference depends on the car's classification and qualifying origin. Confirm the current declaration code and origin evidence with Revenue or your customs agent.

To claim the preference on goods of Japanese origin, Revenue says the invoice or other commercial document must contain a statement on origin made out by a Japanese exporter. Revenue also accepts a claim based on importer's knowledge, where the importer holds supporting documents or records provided by the exporter or manufacturer. Importers from Japan do not have to register in REX.

Import VAT

Revenue's Customs Manual on Import VAT (last updated May 2026) says VAT is payable on goods imported into the State from outside the European Union. Revenue's table of current VAT rates lists a standard rate of 23%, effective from 1 January 2026.

Revenue's test of less than six months since first registration, or 6,000 kilometres or less, applies to the acquisition of a new means of transport from another EU Member State.

The value on which import VAT is assessed is the customs value (CIF) plus any customs or excise duty or other charges payable at importation, plus the freight costs from the point of import into the EU to the point of import into Ireland. If the invoice value includes freight to the final point of destination in Ireland, that freight is included and subject to import VAT.

Vehicle Registration Tax (VRT)

For passenger cars (VRT category A), Revenue calculates the CO2 component by multiplying the applicable rate by the Open Market Selling Price (OMSP). It calculates the NOx levy separately and adds it to the CO2 value to produce the VRT due.

Revenue says the OMSP is usually slightly different from the invoice value. The NCTS FAQ describes it as the expected retail price including all taxes in the State.

Revenue's VRT calculator gives an estimate only, and Revenue calculates the exact VRT when the vehicle is presented for registration. The calculator cannot be used for models not previously presented for valuation, or for models that need special research, which Revenue says include classic and collectable vehicles. For a vehicle that is not on the calculator, Revenue sets the OMSP after the car is presented for registration, and Revenue staff do not give estimates beforehand.

A fair or poor condition rating may reduce the VRT due, and so may mileage considerably higher than accepted norms.

The rates in the table below are the ones Revenue's page showed on 12 October 2026. The Irish Times reported in its Budget 2027 live updates of 6 October 2026 a decision to increase most VRT rates by 1 per cent. This page does not treat that report as enacted law.

CO2 and NOx evidence for a Japanese car

For a used car, Revenue's NCTS procedure page (published 24 August 2026) asks for the foreign registration certificate or certificate of de-registration, plus confirmation of CO2 and NOx emissions at the time of manufacture.

For a used vehicle from Japan, Revenue's general information page (published 10 July 2026) asks for the Japanese Export Certificate and confirmation of CO2 and NOx emissions from the Japanese Ministry of Land, Infrastructure and Transport website. The vehicle description and weight must match the Export Certificate. Documentary evidence must come with certified English translations. Revenue says other documentation may be accepted and that it verifies the emissions levels.

Where evidence of CO2 and NOx emissions at the time of manufacture is not available at registration, Revenue says VRT is charged at the highest applicable rates. Revenue's own example for a car with no CO2 evidence applies 41% of OMSP.

For used vehicles registered with an NEDC figure, Revenue calculates the CO2 figure with these formulae. For diesel: NEDC CO2 x 1.1405 + 12.858. For other than diesel: NEDC CO2 x 0.9227 + 34.554.

NOx levy

The NOx charge has applied since 1 January 2020 to all category A vehicles, excluding electric vehicles but including hybrids. Revenue charges it per mg/km, in tiers: €5 for each of the first 40 mg/km, €15 for each of the next 40 mg/km up to 80, and €25 for each mg/km above 80.

Revenue converts grams per kilometre to milligrams in the calculation. If satisfactory evidence of NOx emissions cannot be provided, Revenue's maximum charges apply: €4,850 for diesel vehicles and €600 for all others.

Other charges and penalties

Revenue says there is no separate charge at the NCTS for the registration service, because Revenue pays for one appointment only. Second appointments are at the customer's expense. A used vehicle registered for the first time in the State also incurs a charge for the Environmental Management Cost on tyres, which the Department of Climate, Energy and the Environment operates. Revenue's page gives no amount for it.

The NCTS FAQ says a surcharge applies if you cancel or rearrange a confirmed appointment within five working days of the test date, fail to show up, or fail to bring the required documentation.

If a vehicle is not registered within 30 days, Revenue adds additional VRT of 0.1% of the total VRT due, plus a further 0.1% for every day the vehicle is not registered, counted from the date of its first entry.

Export paperwork in Japan

Japan Customs says the owner of a registered vehicle intending to export it must apply for deregistration and obtain a Certificate of Registration Deletion in advance from the Ministry of Land, Infrastructure and Transport. For a vehicle whose registration has already been deleted, the owner obtains a Certificate of Notice of Planned Export.

Both certificates are valid for six months from the date of issue, and the rule applies to export declarations made from 1 July 2005. Revenue's own document list for a Japanese car asks for the Japanese Export Certificate.

Customs clearance in Ireland

Revenue's customs manual says all goods imported to Ireland from outside the European Union must be declared to, and cleared by, Customs.

When you register the vehicle, the NCTS requires proof of payment of Customs Duty and VAT, normally a Customs Declaration. Revenue also asks for the Customs Declaration MRN for transport from outside the EU, and for evidence of the date the vehicle entered the State, which can include shipping details or travel documents. Where the invoice is more than 30 days old, evidence of vehicle storage outside the State may be required.

Deadlines and driving

To register a vehicle, Revenue says you must make an appointment with the NCTS within seven days of bringing the vehicle into the State, and register it within 30 days of bringing it into the State.

It is an offence to drive an unregistered vehicle in the State. Revenue or the Gardaí can detain an unregistered vehicle, and Revenue can seize it and release it on payment of a penalty.

What to bring to the appointment

Revenue says you must always bring the following to the NCTS centre.

• A passport or a driving licence.
• Form VRTVPD2, the Vehicle Purchase Details form (Form VRTVPD1 is for an authorised motor trader).
• An invoice clearly showing the date of purchase.
• Documentation verifying the registered owner's name and address, such as a hardcopy utility bill or a bank statement. Otherwise two online statements from two different service providers, one of them a bank statement.
• The Personal Public Service Number (PPSN) of the registered owner, with official documentary evidence.
• The foreign registration certificate or certificate of de-registration. The NCTS centre keeps it, so Revenue advises making a copy first. Failing to present it leads to registration being refused.
• The CO2 and NOx emissions evidence described above, and the Customs Declaration MRN with evidence of the date of entry.

At the NCTS centre

The NCTS centre examines the vehicle to check that it matches the documentation. If documentation is not supplied, or the vehicle does not match it, the vehicle will not be registered. You can pay any tax due by debit card, by bank draft payable to Applus Inspection Services Ltd., or by credit card excluding American Express. After payment, a vehicle registration number issues.

If a vehicle model is not on Revenue's system, Revenue must value the vehicle individually, and the NCTS centre follows up with the customer to complete the registration. Revenue says registration might not be completed on the day in that situation.

Revenue's VRT manual says the NCTS examination has two stages: checking that the documents are complete and meet the registration requirements, then checking that the vehicle matches the paperwork.

The NCTS FAQ says the registration number must be displayed in the prescribed format within three days of issue. The Department of Transport issues the vehicle registration certificate and posts it to you after you pay motor tax to your local authority.

Appealing a VRT charge

Revenue says you must pay the VRT before an appeal can be considered. For a valuation appeal you have two months after the date of registration. In other cases you have two months after the initial decision.

Motor tax

Motor Tax Online says motor tax for a private vehicle first registered in its country of origin before 1 January 2008, and now imported, is calculated on engine size. For one first registered on or after 1 July 2008, it is calculated on CO2 emission levels.

A private vehicle first registered abroad in the first six months of 2008 is assigned the most financially beneficial rate on first taxing. Commercial vehicles taxed privately are always taxed on engine cc.

NCT schedule and fees

The NCTS FAQ, checked 12 October 2026, sets the first NCT at four years, then tests every two years until annual testing begins at the tenth anniversary. Non-commercial cars aged 30–39, counted from first registration, are tested every two years. RSA says private cars aged 40 or more are exempt, but commercial use, such as wedding hire, still requires a roadworthiness test.

The NCTS FAQ says that for a vehicle 4 years and older that requires an NCT, the due date is determined by the date the vehicle presents and passes the NCT. For vehicles imported from Northern Ireland or Great Britain, the same FAQ says the NCT is due from the date the vehicle was first registered in Ireland. Ask NCTS for the due date of your own car.

From 1 January 2025 the NCTS FAQ lists a full test at €60 and a re-test at €40, both inclusive of VAT. Re-tests that do not require test equipment are free.

What the €200 covers

The €200 covers VRT only. Revenue's NOx page applies the NOx charge to category A vehicles, and customs duty and VAT on the import are charged under the rules in the first section.

Proof of age and ZV plates

Revenue defines a vintage vehicle as one proved to be more than 30 years old. If original documentation is not available, a declaration about the vehicle's particulars from an enthusiast's organisation or club may suffice, provided it contains the data needed for registration. Revenue may request additional documentation, at its discretion, to verify the vehicle's identity and age.

Revenue also offers a special ZV series of registration numbers for vintage cars, with no additional cost to obtain ZV series plates.

Cars bought in Great Britain

Revenue says vehicles purchased in Great Britain and brought into the State are subject to import formalities: a Customs Declaration, payment of customs duties where applicable, and payment of VAT at import. This applies whether the vehicle arrives directly or is transported through Northern Ireland.

Revenue adds that Origin and Returned Goods Relief rules mean customs duties may not apply in certain circumstances. At registration you provide the V5C, a copy of the Customs Declaration including the MRN, and any other supporting documentation.

Cars bought in Northern Ireland

Revenue says used vehicles purchased in Northern Ireland can be imported without Customs Duty and Import VAT if the vehicle was legally imported into Northern Ireland. You prove this with an NI Import Declaration showing the vehicle was imported in accordance with the Windsor Framework.

Where no declaration is available, Revenue may, at its discretion, accept other proof. As a minimum it requires the original V5C from the last registered keeper showing they are resident in Northern Ireland, a vehicle service history in Northern Ireland and a Ministry of Transport (MOT) test history in Northern Ireland. If the vehicle was not imported into Northern Ireland in accordance with the Windsor Framework, Customs Duty and Import VAT may arise in addition to VRT.

Preferential origin through a third country

Article 3.10 of the EU-Japan EPA says storage or exhibition of a product may take place in a third country provided that it remains under customs supervision in that third country. The same article says an originating product must not have been altered, transformed in any way or subjected to other operations before being declared for home use, apart from preserving it in good condition or adding marks, labels or documentation.

Before relying on the preference for a car that passed through Britain, check the facts of your shipment with Revenue or a customs agent.

VRT transfer of residence relief

Revenue says the relief may apply to a private individual transferring normal residence permanently to the State from abroad. The vehicle must be your personal property, in your possession and used by you for at least six months before the transfer, brought into the State within 12 months of the transfer, fully tax and duty paid, and free of any commercial interest.

The relieved VRT becomes payable in full if you sell or dispose of the vehicle within 12 months after registration. If you are moving from outside the EU, Revenue says you must apply at the customs office where you enter the State.

Customs duty and VAT relief

Revenue's customs rules say duty and tax must have been paid in the country of purchase, and you must have possessed and used the goods for six months before the date you move. You must have lived outside the EU for a continuous period of at least 12 months before that date. You must import the goods within six months before, or 12 months after, the date you move. If you hire out, lend, sell or otherwise dispose of the goods within 12 months, you must pay the import charges.

Revenue says to email your completed application and supporting documents two weeks before your goods arrive. Declaration form C&E 1076 (Rev 2) is used when bringing in personal and household goods, including vehicles.

Categories A and B

Category A covers passenger vehicles, generally European category M1, and certain category N1 vehicles that have four or more seats. Category B covers commercial vehicles designed and constructed for the carriage of goods and not exceeding 3.5 tonnes. These are European category N1 and generally have three seats or less.

Since 1 July 2025, category B VRT is 8% or €160, whichever is the greater, up to 120 g/km, and 13.3% or €266, whichever is the greater, above 120 g/km. Revenue also charges €200 for some N1 vans that always had less than four seats and at any time had a laden mass greater than 130% of the mass in service.

Motor tax for commercial vehicles

Motor Tax Online says commercial vehicles taxed privately are always taxed on engine cc.