Importing a Car from Japan to Ireland
JDM imports go through the same non-EU cost stack as UK imports: Customs Duty, VAT, then VRT and NOx at registration. Here's the full 2026 breakdown.
In This Essential Guide:
Quick Summary
Japan is outside the EU, so a car imported directly from Japan is taxed the same way as a car imported from the UK or any other non-EU country: 10% Customs Duty, 23% VAT (both on the CIF value), then VRT (7%–41% of OMSP) and any applicable NOx levy at registration. See our full customs duty guide for how the CIF calculation works.
Why Japan Imports Are Treated as Non-EU
Japan has never been an EU member state, so vehicles imported directly from Japan fall outside the EU Single Market — the same customs treatment as importing from the UK (Great Britain) or the USA. There is no equivalent of the EU-UK Trade and Cooperation Agreement between Ireland and Japan that would allow preferential (0%) customs duty, so the standard 10% rate applies regardless of the vehicle's value or specification.
This is distinct from buying a Japanese-brand car (Toyota, Honda, Nissan, Mazda) that was manufactured or sold within the EU — those follow normal EU-to-Ireland import rules with no customs duty. The 10% rate specifically applies when the vehicle is shipped directly from Japan.
Full Cost Breakdown
| Charge | Rate | Calculated On |
|---|---|---|
| Customs Duty | 10% | CIF value (Price + Insurance + Freight) |
| Import VAT | 23% | CIF value + Customs Duty |
| VRT | 7% – 41% | OMSP (Revenue's assessed Irish market value), by WLTP CO₂ band |
| NOx Levy | €5 / €15 / €25 per mg/km tier | NOx emissions (mg/km), capped at €600 petrol / €4,850 diesel |
Customs Duty and VAT are paid at the point of entry (via customs clearance), while VRT and the NOx levy are assessed separately when you register the vehicle at an NCTS centre — see our step-by-step VRT calculation guide for the full formula.
Worked Example: 10-Year-Old JDM Import
Scenario: A used JDM car bought for ¥1,800,000 (≈ €11,000), plus €900 shipping and €150 transit insurance.
- CIF Value: €11,000 + €900 + €150 = €12,050
- Customs Duty (10%): €12,050 × 10% = €1,205
- VAT base: €12,050 + €1,205 = €13,255
- Import VAT (23%): €13,255 × 23% = €3,048.65
- Assumed Irish OMSP for VRT (illustrative): €14,000
- Estimated VRT (illustrative 16% band): €14,000 × 16% = €2,240
Figures are illustrative only. Actual customs value, OMSP, and CO₂/NOx figures depend on the specific vehicle and Revenue's valuation at registration — use our Customs, VAT & VRT Calculator for your own figures.
Right-Hand Drive & IVA Requirements
Japan drives on the left side of the road with right-hand drive vehicles — the same convention as Ireland — so no steering conversion is needed. However, many JDM models sold only in the Japanese domestic market were never EU type-approved. Before you can register and pay VRT, the vehicle may need to pass an Individual Vehicle Approval (IVA) test to confirm it meets EU safety and emissions standards. Confirm type-approval status before purchase to avoid delays at registration.
Documents You Need
- Purchase invoice showing the actual price paid
- Bill of lading / shipping documentation (for the CIF calculation)
- Japanese export certificate / de-registration certificate
- Certificate of Conformity (CoC) or IVA certificate confirming EU type-approval
- CO₂ and NOx emissions data for the specific vehicle
- Customs clearance documentation before booking your NCTS VRT appointment
Estimate Your Import Costs
Use our Customs, VAT & VRT Calculator for a full cost breakdown.
Calculate Import CostsJapan Import FAQs
Do I pay customs duty on a car imported from Japan?
Yes. Japan is outside the EU, so imports are treated the same as UK/non-EU imports: 10% Customs Duty and 23% VAT apply at the point of entry, calculated on the CIF value (Cost + Insurance + Freight).
Is VAT charged on top of the customs duty?
Yes. Import VAT (23%) is calculated on the CIF value plus the customs duty already paid, not just the purchase price. This is the same CIF method used for UK and other non-EU imports.
Do I still pay VRT after paying customs duty and VAT on a Japanese import?
Yes. VRT is a separate registration tax charged when you register the vehicle in Ireland, based on OMSP and CO₂ emissions, regardless of what customs charges were already paid on entry.
Are JDM (Japanese domestic market) cars road legal in Ireland?
Only if they meet EU type-approval or pass an Individual Vehicle Approval (IVA) test. Many JDM models were never EU type-approved, so IVA is often required before the car can be registered and taxed.
Does right-hand drive affect VRT on a Japanese import?
No. Ireland drives on the left, so Japanese right-hand drive cars need no conversion for VRT purposes — they pay the same CO₂-based VRT as any other Category A passenger car.
Can I reduce customs duty on a Japan import using the UK-EU Trade Agreement?
No. The EU-UK Trade and Cooperation Agreement's preferential origin rules only apply to vehicles substantially manufactured in the UK or EU. A car manufactured in Japan does not qualify, even if purchased through a UK dealer.