You've been eyeing a Japanese import Toyota Hilux for months. The prices on DoneDeal are ridiculous. You know you can get one shipped from Osaka for half the price. But then you start thinking about everything that could go wrong. Customs. VAT. VRT. Shipping delays. Paperwork in Japanese. The whole thing looks like a minefield.
I get it. Importing a car to Ireland from another country is more complicated than buying locally. But the savings can be substantial if you do it right. The key is understanding each cost involved so you're not blindsided by a bill you didn't expect.
This guide covers importing from the UK (post-Brexit), EU countries, Japan, and the USA. I'll walk you through customs duty, VAT, VRT calculation, and the total landed cost. I've also included real examples and common pitfalls so you can learn from other people's mistakes rather than making your own.
Importing from the UK: The Post-Brexit Reality
Before Brexit, importing a car from the UK was straightforward. No customs, no duty, no extra hassle. You bought the car, drove it to the ferry, and sorted the VRT when you got home. Those days are gone.
Since 1 January 2021, the UK is treated as a third country for customs purposes. That means cars imported from Britain (not Northern Ireland) are subject to the same rules as imports from outside the EU. Northern Ireland cars are still treated as EU imports under the Northern Ireland Protocol.
What You Need for a UK Import
- NOVA declaration: You must notify Revenue of the vehicle's arrival within 7 days. When you book your VRT inspection, you will visit an NCTS (National Car Testing Service) centre, where they verify your vehicle's details before registration. This is done online through Revenue's NOVA system. You'll need the car's details, purchase information, and proof of arrival.
- Customs declaration: For cars from Great Britain, you need to make a customs declaration. You can do this yourself through Revenue's online service or use a customs agent. The declaration covers import duty and VAT.
- V5C certificate: The UK registration document is essential. Without it, you can't prove ownership or complete the VRT process.
- Certificate of conformity: This proves the car meets EU type-approval standards. Most UK cars have this, but check before you buy.
Customs Duty on UK Cars
Here's where it gets expensive. Import duty on cars from the UK depends on the car's origin. If the car was manufactured in the UK or the EU, you may qualify for preferential rates under the UK-EU Trade and Cooperation Agreement.
The standard customs duty rate for cars is 10% of the vehicle's value. However, if the car meets the rules of origin requirements under the TCA, the duty can be reduced or eliminated. The rules are complex and depend on where the car's parts came from and where it was assembled.
In practice, most cars manufactured in the UK (think Nissan, MINI, Jaguar Land Rover) qualify for zero duty under the TCA. Cars manufactured outside the UK and EU, even if sold in the UK, don't qualify and the full 10% applies.
VAT on UK Imports
VAT at 23% (the Irish rate) is charged on the total value of the import, including the purchase price, shipping costs, and any customs duty. If you bought the car in the UK, you may have already paid UK VAT at 20%. You can reclaim this if you're VAT-registered, but most private buyers can't.
The practical impact is that you pay Irish VAT on top of the price you paid in the UK, plus shipping and duty. This adds substantially to the total cost.
UK Import Example
Let's say you buy a 2021 MINI Cooper in Birmingham for EUR 16,000. The car was built in the UK, so it qualifies for zero customs duty under the TCA. Shipping to Dublin costs EUR 300.
Customs value: EUR 16,000 (purchase price) + EUR 300 (shipping) = EUR 16,300
Customs duty: 0% (UK origin, TCA applies)
VAT: 23% of EUR 16,300 = EUR 3,749
VRT: Assuming OMSP of EUR 18,000 and CO2 of 110 g/km (band A4 at 12%) = EUR 2,160, plus NOx levy of approximately EUR 100 = EUR 2,260
Total additional costs: EUR 3,749 (VAT) + EUR 2,260 (VRT) + EUR 300 (shipping) = EUR 6,309
Total cost: EUR 16,000 + EUR 6,309 = EUR 22,309
That EUR 16,000 MINI ends up costing EUR 22,309 by the time it's on Irish plates. Still might be a deal compared to Irish dealers, but the gap is narrower than you'd think.
Importing from the EU: The Simplest Route
If you're importing a car from Germany, France, Spain, or any other EU country, the process is simpler than UK imports. There's no customs duty, no TCA rules of origin to worry about, and the paperwork is more straightforward.
This is because the EU is a single customs union. Goods move freely between member states without customs checks or duties. You still pay VRT and VAT, but the process is cleaner.
What You Need for an EU Import
- EU registration document: The equivalent of the V5C from the country of origin. Make sure it's the official document, not a copy.
- Certificate of conformity: EU cars will have an EU-wide CoC, making the VRT process smoother.
- Proof of purchase: Invoice or receipt showing what you paid.
- Proof of VAT payment: EU cars sold to you should have VAT included in the price. You may need to show this for Revenue.
You don't need a NOVA declaration for EU imports, and there's no customs clearance step. Book your VRT appointment and proceed as normal.
EU Import Example
You find a 2020 Volkswagen Golf in Germany for EUR 14,000. Shipping to Ireland costs EUR 500.
Purchase price: EUR 14,000 (includes German VAT)
Shipping: EUR 500
Customs duty: 0% (EU origin)
VRT: OMSP of EUR 17,000, CO2 of 115 g/km (band B1 at 13%) = EUR 2,210, plus NOx of around EUR 525 = EUR 2,735
Total additional costs: EUR 500 (shipping) + EUR 2,735 (VRT) = EUR 3,235
Total cost: EUR 14,000 + EUR 3,235 = EUR 17,235
No extra VAT and no customs duty make EU imports cheaper than UK ones for comparable cars. That's why you see so many German imports on Irish roads.
Importing from Japan: The Specialist Route
Japanese imports are popular in Ireland for specific models. The Toyota Hilux, Nissan Skyline, Subaru Impreza, and various kei cars are common Japanese imports. The process is more involved but can save you money on models that are expensive or rare in Ireland.
The Japanese Import Process
You typically buy through an exporter in Japan who handles the shipping and export paperwork. The car is shipped to a European port (often Rotterdam or Dublin), where it goes through customs clearance.
Key steps:
- Find a reputable exporter: There are many Japanese export companies. Look for ones with good reviews and clear pricing. Avoid anyone who can't provide detailed photos and a vehicle inspection report.
- Arrange shipping: Cars from Japan are shipped in containers or on roll-on/roll-off vessels. Shipping takes 4 to 8 weeks and costs between EUR 1,500 and EUR 3,000 depending on the port and method.
- Customs clearance: When the car arrives in the EU, it needs customs clearance. You'll pay import duty (10% of the car's value if it's a standard passenger car) and VAT at 23% on the total landed cost.
- Register the car in an EU country: Some people register the car in another EU country first to simplify the process, then import it to Ireland. Others bring it directly and handle everything here.
- VRT appointment: Once the car is in Ireland with customs clearance, book your VRT appointment as normal.
Japanese Import Costs
Let's use a popular example: a 2018 Toyota Hilux 2.4 diesel from Japan.
Purchase price in Japan: EUR 12,000
Shipping and insurance: EUR 2,500
Customs duty: 10% of (EUR 12,000 + EUR 2,500) = EUR 1,450
VAT: 23% of (EUR 12,000 + EUR 2,500 + EUR 1,450) = 23% of EUR 15,950 = EUR 3,668.50
So before VRT, you've already spent: EUR 12,000 + EUR 2,500 + EUR 1,450 + EUR 3,668.50 = EUR 19,618.50
Then VRT on top. A 2018 Hilux with an OMSP of around EUR 22,000 and CO2 of 200+ g/km (band G at 36%) would be:
VRT: EUR 22,000 x 36% = EUR 7,920
NOx levy: around EUR 1,200 to EUR 2,000
Total VRT: approximately EUR 9,500 to EUR 10,000
Total landed cost: EUR 19,618.50 + EUR 9,500 = EUR 29,118.50
A 2018 Hilux on DoneDeal typically sells for EUR 28,000 to EUR 32,000. So the import might save you a bit, but not as much as you'd expect given the low Japanese purchase price. The duty, VAT, and VRT eat into the savings.
Importing from the USA: The Niche Option
American imports are rare in Ireland, but they do happen. Mustangs, Corvettes, and classic American cars are the most common. The process is similar to Japanese imports but with a few extra complications.
American cars are built to US specifications, which differ from EU standards. You may need to modify the car to meet Irish type-approval requirements. This includes changing the headlights, indicators, speedometer (from mph to km/h), and emissions equipment.
Shipping from the US costs EUR 2,000 to EUR 4,000 depending on the port. Customs duty is 10%, and VAT is 23%. The VRT calculation is the same as for any other import.
On top of all that, you may need individual vehicle approval (IVA) to register the car in Ireland. This is a separate inspection process that can be time-consuming and expensive.
For most people, importing from the US only makes sense for rare or classic cars that aren't available in Europe. For everyday cars, it's usually not worth the hassle.
VRT Calculation: The Common Denominator
No matter where you import from, the VRT calculation is the same. It's based on the OMSP, CO2 band, and NOx levy.
The OMSP is determined by Revenue when you attend your VRT appointment. They look at your car's make, model, age, mileage, condition, and specifications, then compare it to similar cars on the Irish market.
Your purchase price is irrelevant to the OMSP. This catches a lot of importers off guard. You could buy a car at auction for next to nothing, but if similar cars sell for big money in Ireland, you'll pay VRT on the Irish value.
The CO2 band determines the percentage rate applied to the OMSP. Rates range from 7% for the cleanest cars to 36% for the dirtiest. Electric cars pay the least, old diesel SUVs pay the most.
The NOx levy adds an extra charge for nitrogen oxide emissions. Diesels are hit hardest. Petrol and electric cars pay minimal or zero NOx levy.
I've covered the full VRT calculation in more detail in our comprehensive VRT guide, but the basic formula is:
VRT = (OMSP x CO2 Band Rate) + NOx Levy
Total Landed Cost: The Only Number That Matters
When you're comparing an import to a locally-bought car, don't compare the purchase price. Compare the total landed cost. This includes:
- The purchase price of the car
- Shipping and transport costs
- Import duty (if applicable)
- VAT (if applicable)
- VRT
- NOVA or customs agent fees
- Any modification costs (lights, speedometer, etc.)
- Travel costs to collect the car (if driving it back)
Here's a comparison table for a typical 2019 diesel family car imported from different sources:
| Cost Component | UK Import | EU Import | Japan Import |
|---|---|---|---|
| Purchase price | EUR 14,000 | EUR 13,500 | EUR 10,000 |
| Shipping | EUR 300 | EUR 500 | EUR 2,500 |
| Customs duty | EUR 0 | EUR 0 | EUR 1,250 |
| VAT | EUR 3,289 | EUR 0 | EUR 3,162 |
| VRT | EUR 2,930 | EUR 2,930 | EUR 2,930 |
| Total | EUR 20,519 | EUR 16,930 | EUR 19,842 |
The EU import works out cheapest because there's no duty and the VAT is handled within the EU. The UK import is hit by the 23% VAT. The Japanese import has high shipping costs and duty, plus VAT on top.
Of course, these figures change depending on the specific car, exchange rates, and your circumstances. Always run your own numbers before committing.
Common Pitfalls and How to Avoid Them
I've gathered the most common mistakes people make when importing cars. Learn from them.
Pitfall 1: Forgetting About VAT
This is the biggest one. UK imports are subject to Irish VAT at 23% on the purchase price plus shipping. People see a cheap car in England and forget that VAT will add thousands. Always factor VAT into your budget for UK and non-EU imports.
Pitfall 2: Not Checking the Certificate of Conformity
Without a valid CoC, you may need Individual Vehicle Approval (IVA), which is expensive and time-consuming. Check that the car has an EU CoC before you buy. Japanese imports often don't have one, which can complicate the registration process. Once complete, your vehicle receives an IRN (Irish Registration Number) and can be driven legally on Irish roads.
Pitfall 3: Underestimating the OMSP
People assume the OMSP will be close to their purchase price. It often isn't. Revenue uses Irish market data, which can be significantly higher than what you paid abroad. Use a VRT calculator to estimate the OMSP before you buy.
Pitfall 4: Ignoring NOx on Diesels
Older diesels (pre-2018) often have high NOx emissions, leading to a hefty NOx levy. Check the NOx figure before you buy. If it's above 80 mg/km, expect a significant extra charge.
Pitfall 5: Not Factoring in Currency Exchange
If you're buying in GBP, JPY, or USD, exchange rates can change the cost significantly between when you agree a price and when you pay. Build in a buffer for currency fluctuations.
Pitfall 6: Skipping the Vehicle Inspection
Importing a car you haven't seen in person is risky. Get a pre-purchase inspection from a local mechanic or use an inspection service. A bad engine or gearbox can turn your bargain into a money pit.
Pitfall 7: Buying a Car That's Not Suitable for Irish Roads
Some cars sold in other markets have different specifications. Check that the car has proper rust protection (Japanese cars often don't), that the heating system works for Irish winters, and that the radio frequencies are compatible.
Is Importing Worth It?
After reading all this, you might wonder whether importing is actually worth the effort. The honest answer is: it depends.
For common cars that are widely available in Ireland, the savings from importing are often small once you add up all the costs. You might save EUR 1,000 to EUR 3,000 on a EUR 20,000 car, which is nice but not life-changing.
For specific models that are rare or expensive in Ireland (Japanese Hilux, certain German performance cars, American classics), importing can save you serious money or get you a car you simply can't find locally.
The best imports are:
- Low-emission cars from the EU (no VAT no duty issues)
- Electric cars from anywhere (low VRT, reliefs apply)
- Rare models not available in Ireland
- Cars with strong Irish demand but limited supply
The worst imports are:
- High-emission diesels from the UK (VAT + VRT + NOx triple whammy)
- Cheap common cars where shipping and fees eat all the savings
- Cars without EU type-approval (IVA costs kill the deal)
Before you commit to any import, use our VRT calculator to estimate the VRT. Add in shipping, duty, and VAT. Then compare the total to what you'd pay for a similar car already in Ireland. If the savings are worth the hassle, go for it. If not, you've saved yourself a lot of trouble.
Final Thoughts on Importing
Importing a car to Ireland is a process with many steps, but each step is manageable if you know what's coming. The key is research. Don't buy a car and then figure out the costs. Figure out the costs first, then buy.
UK imports are more expensive than they used to be due to post-Brexit VAT. EU imports are the cheapest option for most people. Japanese and American imports are niche routes that work best for specific models. Every route has its own paperwork, costs, and potential problems.
If you're unsure about any part of the process, the Revenue VRT guide is the official source of information. For quick estimates, our calculator can help you run the numbers in minutes rather than hours.
Importing can save you money and get you a car you'll love. Just don't go into it blind.
Documents Checklist: What You Need for Each Import Route
One of the biggest headaches in importing is getting the paperwork right. Different import routes need different documents, and missing one can delay your registration by weeks. Here's a quick reference.
For UK imports (Great Britain):
- V5C registration certificate (original, not a copy)
- UK MOT certificate (if applicable)
- Proof of purchase (invoice or receipt)
- Certificate of conformity (EU type-approval)
- NOVA declaration confirmation from Revenue
- Customs clearance documentation (C88 form or equivalent)
- Proof of VAT payment or customs duty payment
- Photo ID and proof of address
For UK imports (Northern Ireland):
- Northern Ireland V5C registration certificate
- Proof of purchase
- Certificate of conformity
- Photo ID and proof of address
Northern Ireland imports are simpler because they're treated as EU movements under the Protocol. No customs declaration or NOVA is needed.
For EU imports:
- EU registration document from the country of origin
- Proof of purchase (invoice showing VAT)
- Certificate of conformity (EU-wide CoC)
- Photo ID and proof of address
For Japanese imports:
- Japanese export certificate (Gaihan)
- Bill of lading from the shipping company
- Customs clearance documentation
- Proof of import duty and VAT payment
- Certificate of conformity (may need to be obtained separately)
- Translation of Japanese documents (if required)
- Photo ID and proof of address
For US imports:
- US title document
- Bill of sale
- Customs clearance documentation (CBP Form 7501)
- Proof of import duty and VAT payment
- EPA and DOT compliance documents
- Individual Vehicle Approval (IVA) certificate (if required)
- Photo ID and proof of address
Keep physical copies and digital scans of everything. You never know when a document might need to be produced again, whether for insurance, resale, or a follow-up query from Revenue. I keep a folder on my phone with scans of every import document I've ever had.