Japanese imports · Revenue rates 2026
VRT Japan — the full import bill priced before you bid
Bringing a car in from Japan means three separate charges: 10% customs duty at the port, 23% VAT on top of that, then Vehicle Registration Tax on Revenue's own valuation. Enter the car's details in the estimator and the VRT side of the bill appears instantly — OMSP, CO₂ band and NOx levy included.
Run it while you're still scrolling the auction listings. A Toyota Aqua and a Toyota Alphard can leave the same Japanese port on the same ship and land thousands of euro apart in tax — knowing the figure before you bid is the whole game.
01 · The basics
Do You Pay VRT on a Car Imported from Japan?
Yes — you pay VRT on a Japanese import exactly like any other car registered in Ireland, with no special Japan rate and no exemption for bringing a vehicle in from outside the EU. The same Revenue Category A rules that govern a UK import or a local dealer purchase apply to a car rolled off a ship from Yokohama.
VRT is calculated on the OMSP — the Open Market Selling Price, Revenue's opinion of what the car would fetch in Ireland — not on the price you paid at a Japanese auction. There are no exemptions for private buyers, and the amount you owe depends on the vehicle's CO₂ emissions and its NOx levy.
Thousands of used Japanese cars are registered in Ireland every year, and every one of them follows the identical route: clear customs, pay the duty and the VAT, then present the car at an NCTS centre where the VRT is confirmed and paid.
Three Charges, One Fixed Order
Customs duty and VAT are settled when the car clears customs at the Irish port. VRT comes last, worked out at registration on Revenue's valuation rather than on your invoice. Each charge is calculated on a different base, so the running total grows at every step — which is why estimating from the auction price alone always understates the real bill.
Why the order matters: the 10% duty is added to the car's value before VAT is applied, so the 23% is levied on the duty as well as on the car and the shipping. Budget from the sequence, not from the sticker price.
02 · Duty & VAT
Customs Duty and VAT: The Non-EU Charges That Come First
Because Japan is outside the EU, a Japanese import attracts customs duty of 10% and VAT at Ireland's standard rate of 23%, both settled when the car clears customs — before VRT is ever calculated.
| Step | Charge | Calculated on | Rate |
|---|---|---|---|
| 1 | Customs duty | CIF value (cost + shipping + insurance) | 10% |
| 2 | VAT | Cost + shipping + customs duty | 23% |
| 3 | VRT | OMSP (Revenue's valuation) | CO₂ band 7%–41% + NOx levy |
Customs Duty: 10% on the CIF Value
Customs duty is charged at 10% of the CIF value — the cost of the car plus the shipping and the insurance to the Irish port. It is paid when the vehicle clears customs on arrival, and it is the first figure in the stack. Because it is added to the value of the car, it also raises the base that VAT is then charged on.
VAT: 23% on Cost Plus Shipping Plus Duty
VAT is charged at Ireland's standard rate of 23%, applied to the cost of the car plus the shipping plus the customs duty already added. It is not 21%, and it is not charged on the purchase price alone. Because VAT sits on top of the duty, it is levied on a larger amount than the car by itself — the detail that most often catches out buyers used to UK or EU purchases.
03 · The formula
How VRT Is Calculated on a Japanese Import
VRT on a Japanese import is charged on Revenue's OMSP, not your purchase price, using the formula VRT = OMSP × CO₂ band rate + NOx levy. Once duty and VAT are settled at the port, this final charge is worked out on a completely different figure: Revenue's own valuation of the car.
OMSP, Not the Price You Paid
The OMSP is Revenue's opinion of what the car would sell for on the open market in Ireland, so two identical cars bought for very different prices at auction can attract the same VRT. That is why estimating against the OMSP — rather than the yen you paid — is the only reliable approach. Pre-check an estimate in the calculator above, or on the ROS VRT Calculator, before you commit to a purchase.
CO₂ Bands, the NOx Levy and the JC08 Trap
The CO₂ rate runs from 7% (cars under 50 g/km) up to 41% (cars over 191 g/km), and the NOx levy is added on top, from €5 per mg in the first band up to a maximum of €820. Post-2017 imports use the WLTP emissions figure directly.
The JC08 trap: pre-2017 Japanese cars were measured on the older JC08 standard, and their CO₂ must be converted to a WLTP-equivalent before Revenue assigns the band. The conversion regularly catches JDM buyers out — it can move the car into a higher band than the figure printed on the export certificate suggests.
04 · Worked example
Worked Example: VRT on a 2019 Toyota Aqua 1.5 Hybrid
On a 2019 Toyota Aqua bought for about €8,000 in Japan, the customs duty, VAT and VRT stack to roughly €5,100, landing the car at around €13,000 before registration fees. Running one real car through the sequence end to end is the clearest way to see how the three charges combine.
| Purchase price (Japan) | ~€8,000 |
| Shipping + insurance | ~€1,500 |
| CIF value | ~€9,500 |
| Customs duty (10% of CIF) | €950 |
| VAT (23% of €10,450) | ~€2,404 |
| VRT (OMSP ~€13,000 × 13.5% band + NOx levy) | ~€1,765 |
| Total taxes (duty + VAT + VRT) | ~€5,119 |
Where the money goes. On this Aqua, VRT (~€1,765) is actually the smallest of the three charges: the 23% VAT (~€2,404) is the single biggest line, because it is levied on the car plus the shipping plus the duty already added. The Aqua is a low-emission hybrid, so it sits in a modest CO₂ band and carries a tiny NOx levy — a fuel-hungry, high-emission model run through the same sequence would land in a far higher band and pull its VRT up sharply.
Common Scenario — Same Aqua, Two Trims, Two VRT Bills
The trim and the year you pick at auction change the OMSP Revenue assigns — and the OMSP moves the VRT even when the emissions band stays identical. Here is the same supermini hybrid in two realistic specifications.
Variant A — 2019 Aqua S (standard trim)
| OMSP assigned by Revenue | €13,000 |
| CO₂ (WLTP-equivalent) | 108 g/km → 13.5% |
| CO₂ component: 13.5% × €13,000 | €1,755 |
| NOx levy: 2 mg × €5 | €10 |
| VRT due | €1,765 |
Variant B — 2021 Aqua G (top trim, newer)
| OMSP assigned by Revenue | €16,500 |
| CO₂ (WLTP-equivalent) | 108 g/km → 13.5% |
| CO₂ component: 13.5% × €16,500 | €2,228 |
| NOx levy: 2 mg × €5 | €10 |
| VRT due | €2,238 |
The gap: €473 of extra VRT between the two — purely from the higher OMSP of the newer, better-equipped trim, with the emissions band unchanged. All figures are illustrative; the final VRT is confirmed by Revenue at registration.
05 · VRT by model
VRT by Model: Popular Japanese Imports Compared
Most cars leaving Japanese auctions for Ireland fall into a familiar shortlist. The indicative rates below show where each one usually sits in the Category A table — the exact band always depends on the specific variant's confirmed CO₂ figure.
| Model | Body type | Powertrain | VRT category & indicative rate | Note |
|---|---|---|---|---|
| Toyota Aqua | Supermini hatch | 1.5 petrol hybrid | Cat A · ~12–13.5% | Ireland's most-imported JDM hybrid; tiny NOx levy |
| Toyota Prius | Hatchback | 1.8 petrol hybrid | Cat A · ~9–12% | Very low CO₂ keeps it near the bottom bands |
| Toyota Corolla Hybrid (Axio / Fielder) | Saloon / estate | 1.5 petrol hybrid | Cat A · ~10.5–12.75% | The Fielder estate is a favourite with rural buyers |
| Honda Fit / Jazz Hybrid | Supermini | 1.3–1.5 petrol hybrid | Cat A · ~10.5–12.75% | Confirm which hybrid system — the band varies by generation |
| Nissan Note e-Power | Supermini MPV | Series hybrid (petrol generator) | Cat A · ~12–13.5% | JC08-to-WLTP conversion can shift the band |
| Nissan Leaf | Hatchback | Battery electric | Cat A · 7% (lowest band) | Ask for a battery health (SOH) report before bidding |
| Mazda Demio | Supermini | 1.3 petrol / 1.5 diesel | Cat A · ~15–20% | The diesel version carries a heavier NOx levy |
| Suzuki Swift | Supermini | 1.2 petrol mild hybrid | Cat A · ~13.5–16.75% | Modest OMSP keeps the euro amount low even mid-table |
| Honda Vezel | Compact crossover | 1.5 petrol hybrid | Cat A · ~13.5–16% | Sold in Europe as the HR-V, so OMSP matching is straightforward |
| Mitsubishi Outlander PHEV | SUV | Plug-in hybrid | Cat A · ~9–11% | Low WLTP CO₂ despite its size |
| Subaru Forester | SUV | 2.0 petrol / e-Boxer | Cat A · ~25–30% | Higher CO₂ pushes it into the upper-middle bands |
| Toyota Alphard / Vellfire | Large MPV | 2.5–3.5 petrol, some hybrid | Cat A · ~30–41% (petrol) | Big OMSP × high band — the costliest common JDM import |
Indicative 2026 rates. The band depends on the exact variant's WLTP (or converted JC08) CO₂ figure, and the euro amount on the OMSP Revenue assigns to that precise trim and year — confirm any model on the Revenue calculator before you bid.
06 · The journey
From the Japanese Auction to NCTS Registration
You must present a Japanese import at an NCTS centre and pay the VRT within 30 days of the car arriving in Ireland, or face penalty charges. With the numbers understood, the last piece is the practical route from a Japanese auction house to a valid Irish registration.
Buy at Auction
Check the auction sheet and the grade before bidding — the grade drives the price, and the price feeds every tax that follows. Most buyers work through an agent who bids, handles the export certificate and arranges de-registration in Japan.
Ship and Insure
The cost of the sailing and the marine insurance feed straight into the CIF value used for customs duty. RoRo is cheaper; a container protects the car and lets you share the box with parts or a second vehicle.
Clear Customs
Pay the 10% duty and the 23% VAT when the car arrives at the Irish port. Keep every receipt — the customs declaration is part of the paperwork the NCTS will want to see.
Book an NCTS VRT Appointment
Bring the purchase invoice, the Japanese export certificate and the Certificate of Conformity for the CO₂ and NOx proof. Missing emissions documentation is the most common reason a first appointment fails.
Register Within 30 Days
Pay the VRT confirmed by Revenue and receive your Irish registration number. Plates, motor tax and insurance on the new registration follow from there.
The 30-day clock starts on arrival. The countdown to register at the NCTS begins the day the car lands in Ireland, not the day you won it at auction in Japan. Book the VRT appointment as soon as the vehicle clears customs, so the appointment lead time doesn't push you past the deadline.
Case Study — Declan, First-Time Importer (Cork, 2026)
Declan shipped his 2019 Aqua from a Nagoya auction, cleared customs the week it landed, and booked his NCTS slot on day 9. Because he had the Certificate of Conformity ready, his CO₂ matched on the first attempt and there was no re-inspection.
07 · Questions
Frequently Asked Questions
Beyond the core calculation, buyers importing from Japan most often ask whether it is worth it, how long it takes, and what happens if the paperwork slips.
Is it worth importing a car from Japan to Ireland?
It can be — on some models the landed cost still beats the Irish-market price by €11,000–€14,000. The trade-off is unpredictability: the OMSP and the CO2 matching are decided by Revenue, so the savings are real but never guaranteed until the car is registered.
Why is Irish VRT so expensive?
Irish VRT is high because it is charged on the OMSP — Revenue's valuation of the car — and scales with emissions, with CO2 rates reaching 41% plus a NOx levy of up to €820. Higher-emission cars are pushed up sharply by design, which is why a low-emission hybrid is comparatively cheap to register.
What vehicles are exempt from VRT?
Very few. Classic cars over 30 years old have their VRT capped at €200, and vehicles adapted for disabled drivers can qualify for relief. There is no exemption based on a car simply being imported from Japan.
Can I rely on Revenue's VRT estimate for a Japanese import?
Treat it as a guide, not a final figure. The ROS calculator gives an approximate amount, but the definitive VRT is set by Revenue at registration, once the OMSP and the confirmed CO2 and NOx data have been checked against the car in front of them.
How long does it take to ship a car from Japan to Ireland?
Allow six to ten weeks from the auction win to the Irish port for a typical RoRo sailing, and slightly longer for container shipping. Add a few days for customs clearance on arrival — and remember the 30-day registration clock only starts once the car actually lands in Ireland.
What happens if I register the car late at the NCTS?
Revenue applies additional charges that grow with every month the car remains unregistered, calculated as a percentage of the VRT due. An unregistered vehicle can also be detained or seized. If an NCTS appointment isn't available within 30 days, keep the booking confirmation — making the appointment within the window is what counts.
Can I drive the car in Ireland before it is registered?
Only to and from a pre-booked NCTS appointment, and you'll need proof of the booking plus insurance. Beyond that journey, driving an unregistered import on Irish roads risks the vehicle being seized, so most importers move the car by trailer or leave it parked until registration day.
In Summary
A car imported from Japan to Ireland pays three charges in a fixed order: 10% customs duty on the CIF value, 23% VAT on cost plus shipping plus duty, then VRT on Revenue's OMSP — CO₂ band from 7% to 41%, plus the NOx levy. There is no special Japan rate and no shortcut.
On a typical low-emission hybrid like the Toyota Aqua, VRT is actually the smallest of the three lines — VAT is the biggest — and the trim you pick at auction moves the bill through the OMSP even when the emissions band doesn't change.
Estimate your own car in the calculator above before you bid, keep the Certificate of Conformity with the shipping paperwork, and book the NCTS appointment as soon as the car clears customs — the 30-day clock starts the day it lands.