Importing a car from Japan to Ireland, step by step

Of the 59,895 used cars imported into Ireland in the first half of 2026, 33,065 came from Japan, which is 55%. The figures are from a DoneDeal analysis of registration data, reported by FleetCar.ie.

The process is manageable if you take it in order. The decisions that cost the most are made before the car leaves Japan, so the early steps deserve the most time.

1. Find the car and note where it was built

Record the exact model, the chassis details and the country where the car was built. The country of manufacture decides the customs duty rate, and it is not always Japan. Volkswagen was the most imported make from Japan in 2025. A Volkswagen built in Germany and bought in Japan pays duty at 10%.

2. Work out the landed cost before you bid

The landed cost is built in this order:

1. Customs value: purchase price plus shipping plus transit insurance.
2. Customs duty: customs value multiplied by the duty rate.
3. Import VAT at 23%, charged on the customs value plus the duty.
4. Customs agent fee.
5. VRT: the CO2 charge plus the NOx charge, less any electric vehicle relief.
6. Preparation costs, such as tyres and a radio conversion.

VRT is charged on the open market selling price (OMSP), which is Revenue's opinion of what the car would sell for in Ireland. It is not what you paid. Revenue will not confirm it before the car is presented, so any figure worked out in advance is an estimate. VRT explained covers this in detail.

A worked example

A 2019 Toyota Aqua, built in Japan, first registered there in January 2019 and registered here in September 2026. The Irish value is Revenue's own for the version, a 1.5 hybrid it lists at 67 g/km. The price, agent fee and preparation cost are planning assumptions.

Revenue's value is its price for the version when new, €20,200, taken down to 43% at seven years and by a further 2% for a September registration. That is well below what the car is advertised for here. Against an Irish asking price of €15,000, the landed cost is €3,864 less. Without a statement on origin, duty at 10% applies and the landed cost rises by €922.50 to €12,058.50.

The value changes with the month the car is registered, and drops at each new year. Camber's calculator works it out for today.

The preferential rate is the EU-Japan Economic Partnership Agreement's: the EU's 10% duty on cars came down in eight annual steps from February 2019 and reached 0% on 1 February 2026. Revenue takes a statement on origin made out by the Japanese exporter on the invoice, or the importer's own knowledge, as proof that the car was built in Japan. Whether a particular exporter will supply the statement is a question for them, in writing, before you pay. The duty guide has the detail.

The CO2 figure is not the one on the Japanese documents. Revenue keeps its own figure for each version of a car first registered in Japan, and recalculates it as it does any figure from the older NEDC test. Versions of the same car differ: the 2019 Aqua is listed at anything from 61 to 78 g/km. Camber's calculator offers Revenue's versions where it lists the car, so match yours exactly. Where Revenue lists none, ask Revenue or NCTS how the figure will be set, and look at the result one band higher.

3. Get an insurance quote

Do this before you bid or pay. Some insurers decline to quote for some Japanese imports. Give the insurer the exact model and chassis details. See insurance for Japanese imports.

4. Pay the exporter

Payment is usually in yen, so the exchange rate and transfer fees affect what the car costs you. Bank rates differ from the European Central Bank reference rate, so allow a margin. Camber's calculator has an optional 2% buffer for this.

5. Shipping

Get the shipping and transit insurance costs in writing, because both form part of the customs value. If the car was built in Japan, ask the exporter for a statement on origin before it ships.

6. Customs declaration

Customs duty and import VAT are settled on the customs declaration. A customs agent can handle this for a fee. Keep the declaration safe. NCTS requires proof that duty and VAT were paid, normally the customs declaration, before it will register the car.

7. Book the NCTS appointment

From the date the car arrives in the State, book the NCTS appointment within 7 days and complete registration within 30 days.

Both limits are on Revenue's page on VRT and registration, which adds that additional VRT is charged on a car registered late. It does not say how much, so treat the 30 days as firm. The NCTS centre has the booking, the documents and what happens on the day; motor tax on an imported car covers the first tax disc after it.

Camber's import file keeps the deadlines, reminders and document checklist in one place.

8. Registration and plates

Revenue sets the OMSP and the VRT when the car is presented. Once the VRT is paid and the car is registered, it has an Irish registration number and plates can be made. Ask NCTS what to bring to the appointment.

9. Insurance and preparation

Give your insurer the new registration number. Then deal with the items a Japanese car commonly needs: a radio conversion, EU-marked tyres and sometimes an immobiliser or underbody protection. See what to fix on arrival.