Is there import duty on a car from Japan?

It depends on where the car was built. A car built in Japan enters at 0% under the EU-Japan Economic Partnership Agreement when the exporter supplies a statement on origin. Without one, or for a car built elsewhere, the standard rate of 10% applies.

Does a Volkswagen bought in Japan pay customs duty?

A Volkswagen built in Germany and bought in Japan pays the standard rate of 10%, because duty follows the country of manufacture and not the country of sale.

Do I still pay VAT if no duty is due?

Yes. Import VAT at 23% applies to cars from outside the EU whatever the duty rate. It is charged on the customs value plus any duty.

What is a statement on origin?

It is the exporter's statement, on the invoice or another commercial document, that the car was built in Japan. Revenue accepts it, or the importer's own knowledge of the car's origin, as proof for the preferential rate. Ask the exporter for it in writing before you pay.

Import duty on cars from Japan to Ireland: which rate applies

Customs duty on a car bought in Japan is one of two rates: the preferential rate of 0% or the standard rate of 10%. Which one applies depends on where the car was built, not where it was bought.

The rule

A car bought in Japan falls into one of three cases.

Built in Japan, with a statement on origin from the exporter. The preferential rate of 0% applies.
Built in Japan, with no statement on origin. The standard rate of 10% applies.
Built in the EU, the UK or elsewhere. The standard rate of 10% applies. A Volkswagen built in Germany is the usual example.

Import VAT at 23% applies in all three cases.

Customs duty and import VAT by origin
Bought in	Built in	Duty	Import VAT	Status
Japan	Japan, with a statement on origin from the exporter	0%	23%	Confirmed
Japan	Japan, no statement on origin	10%	23%	Confirmed
Japan	EU, UK or elsewhere	10%	23%	Confirmed
Great Britain	UK, with proof of origin	0%	23%	Confirmed
Great Britain	Elsewhere, including the EU	10%	23%	Confirmed
Northern Ireland	Any	None if the car was in Northern Ireland before 1 January 2021 or was imported there under the Windsor Framework; otherwise 10%	None in the same cases; otherwise due	Confirmed
EU member state	Any	None	23% only if a new means of transport: less than 6 months after first registration, or 6,000 km or less	Confirmed

Where this comes from

The EU's duty on cars from Japan was 10% when the EU-Japan Economic Partnership Agreement came into force on 1 February 2019. The agreement removes it in eight equal annual steps, as Japan Customs' outline of the agreement states, so it reached 0% on 1 February 2026. The standard rate of 10% for a car that does not qualify is the EU's rate for any passenger car from outside the EU, and Revenue's manual on importing motor vehicles charges it on the customs value: the price plus transport, insurance and handling.

Revenue's page on EU-Japan preferential origin says how to claim: the invoice or another commercial document must carry a statement on origin made out by the Japanese exporter, or the importer must hold documents or records from the exporter or manufacturer that show the car is of Japanese origin, which Revenue calls importer's knowledge. Nothing in the agreement or Revenue's guidance treats a used car differently from a new one: origin follows where the car was built.

One practical question remains yours to settle: whether the exporter you are buying from will put the statement on the invoice. Ask in writing before you pay. Until they say yes, budget at the standard rate and treat the preferential rate as a reduction you may get.

Why one rate for every car is wrong

Volkswagen was the most imported make from Japan in 2025, with 10,996 cars, ahead of Toyota with 6,209. European marques make up 63% of Japanese-sourced imports.

A calculator that applies one duty rate to every car from Japan is therefore wrong for most cars. Check the country of manufacture for the specific car, not the badge and not the country of sale.

What the difference costs

Duty is charged on the customs value, which is the purchase price plus shipping plus transit insurance. Import VAT is then charged on the customs value plus the duty. So duty costs you the duty itself and the VAT on it.

These figures are from Camber's worked examples.

	Toyota Aqua, with statement	Toyota Aqua, no statement	VW Golf, built in Germany
Customs value	€7,500	€7,500	€10,500
Duty rate	0%	10%	10%
Customs duty	€0	€750	€1,050
Import VAT at 23%	€1,725	€1,897.50	€2,656.50
Duty and VAT together	€1,725	€2,647.50	€3,706.50

For the Aqua, losing the statement on origin adds €922.50 to the landed cost, taking it from €11,136 to €12,058.50.

For the Golf, the landed cost is €18,353.50, which is €646.50 less than an Irish asking price of €19,000. A calculator that wrongly applies the preferential rate to this car overstates the saving by €1,291.50. On a margin that thin, the error decides whether the import is worth doing.

Proof for registration

NCTS requires proof that duty and VAT were paid before it will register the car. That proof is normally the customs declaration. Keep it with the rest of the car's paperwork.

Cars from other places

The same principle applies to cars bought in Great Britain, where the rate depends on where the car was built. Cars from Northern Ireland and from EU member states follow different rules. See importing a car from the UK to Ireland.

Putting it in the full cost

Duty is one line of several. Camber's calculator shows duty, VAT, VRT and preparation costs as separate lines, so you can see what changes when the duty rate changes.

The results are estimates for planning. Revenue sets what is charged.