Kei cars and kei trucks in Ireland: what to check before importing

Kei cars and kei trucks are Japan's smallest class of road vehicle. They are built only for the Japanese home market.

That has two consequences for an importer. The duty question is simpler than for most cars, because the country of manufacture is not in doubt. Other questions are harder, because nobody sold these vehicles new in Ireland.

Camber keeps its kei material together on the kei page.

Customs duty and VAT

Customs duty depends on where a car was built. Kei cars are built in Japan, so the rule for Japanese-built cars applies to them like any other.

• With a statement on origin from the exporter, the preferential rate of 0% applies.
• Without one, the standard rate of 10% applies.

Import VAT at 23% applies either way. It is charged on the customs value plus the duty.

The preferential rate is the EU-Japan Economic Partnership Agreement's, nil since 1 February 2026, and Revenue accepts the exporter's statement on origin or the importer's own knowledge as proof. The practical question is whether your exporter will put the statement on the invoice: ask before you pay, and budget at the standard rate until they say yes. The duty guide has the detail.

Which VRT category

This is the question to settle first, and only Revenue can settle it.

A kei passenger car would be assessed under the CO2 bands used for passenger cars, which Revenue calls Category A. A kei truck or van may be classed as a commercial vehicle. Campervans also fall under other categories.

Camber cannot tell you which category a particular kei truck or van falls into. Confirm it with Revenue before you buy, and get the answer in writing if you can.

Camber's calculator covers Category A only for now. If your vehicle is a passenger car, the calculator will give you a planning estimate. If it is a truck, van or campervan, the calculator's VRT line does not apply to it.

CO2 and NOx figures

Japanese documents carry CO2 figures from the Japanese test cycle, not the EU's WLTP cycle. How Revenue derives the figure for a Japanese import is not yet confirmed. Ask Revenue or NCTS how it will be established for your vehicle, and look at the result one band higher than you expect.

For Category A vehicles there is also the NOx charge. If no evidence of the NOx figure is supplied, the cap applies: €600 for petrol and other fuels, €4,850 for diesel. Japanese paperwork often lacks an EU NOx figure. On a low-priced vehicle the cap can be a large share of the whole bill. See the NOx charge.

Insurance

Get a quote before you bid or pay. Use the exact model and chassis details, and ask whether the insurer needs the specification or an engineer's report. Some insurers decline to quote for some Japanese imports. A broker may be able to place a vehicle that a direct insurer declines.

If the vehicle is a truck or van, tell the insurer how you intend to use it. See insurance for Japanese imports.

Parts

Check parts availability before you buy. These vehicles were built for Japan only, so do not assume that a local motor factor stocks what you need.

Ask whoever will service the vehicle where they would get routine parts for that model and how long they take to arrive. If they cannot answer, find out before you buy and not after something breaks.

Preparation

A kei car needs the same attention on arrival as any Japanese import. The radio works on a different FM band, so a radio conversion is commonly needed. Menus are often in Japanese. Budget for EU-marked tyres. See what to fix on arrival.

Before you commit

1. Confirm the VRT category with Revenue.
2. Ask the exporter about a statement on origin.
3. Get an insurance quote on the exact vehicle.
4. Find out where parts will come from.

Any figure you work out in advance is an estimate. Revenue sets the VRT when the vehicle is presented.