I remember helping a mate import a Nissan Skyline from Japan back in 2019. He thought it would be straightforward - buy the car, ship it, pay some tax, drive it. Eight months later, the car was sitting in a Dublin port compound and he was three grand deeper in storage fees than he'd planned. The problem wasn't the car. It was that he had no idea the rules are completely different depending on where the car comes from.
That's the thing about importing cars to Ireland. The process changes entirely based on the country of origin. The paperwork, the taxes, the shipping costs, the timelines - none of it is the same. And if you treat a Japanese import the same way you'd treat a German import, you're going to have a bad time.
This guide covers the six major source countries and regions that Irish buyers import from, with the exact steps, costs, and gotchas for each one.
Importing from the UK (Great Britain) Post-Brexit
The UK is still the most common source for imported cars in Ireland, but Brexit changed everything. Before 2021, you could basically drive a car from Belfast to Dublin with minimal paperwork. Now, importing from England, Scotland, or Wales means dealing with customs declarations, potential duties, and VAT at the border.
The paperwork you need
For a UK car import, you'll need the V5C logbook (the UK registration document), a bill of sale or invoice, and the UK MOT certificate if the car is over 3 years old. A Certificate of Conformity is helpful but not always available for UK-market cars since many don't come with one.
You also need to complete a customs declaration. You can do this yourself through Revenue's online AES system, but most people use a customs agent. The declaration tells Revenue that the car is entering the EU and triggers the customs duty and VAT calculation.
The tax bill
Customs duty at 10% of the CIF value (purchase price plus shipping and insurance). Then VAT at 23% on the CIF value plus the customs duty. Then VRT at registration based on Revenue's OMSP and the car's CO2 emissions.
Let me give you a concrete example. A 2020 Ford Focus ST from Manchester. Purchase price: €22,000. Shipping to Dublin: €350. Insurance: €150. Customs value: €22,500. Customs duty at 10%: €2,250. Value for VAT: €24,750. VAT at 23%: €5,692.50. Import taxes total: €7,942.50.
Then VRT. Revenue assesses OMSP at around €24,000. CO2 emissions are about 155g/km (Band D, 20%). VRT = €24,000 x 20% = €4,800. NOx levy: roughly €850. Total VRT: €5,650.
Total landed cost: €22,000 + €500 shipping + €7,942.50 + €5,650 = €36,092.50.
That's €14,000 in taxes on a €22,000 car. Worth it? Maybe, if you really want that specific car. But you need to know the number before you commit.
Shipping options from the UK
Ro-Ro shipping is the standard for UK imports. You drive the car onto a ferry at Holyhead, Liverpool, or Fishguard, and drive it off in Dublin, Rosslare, or Cork. Costs range from €250 to €500 depending on the route and whether you travel with it. Transit time is about 3 to 6 hours for the sea crossing, plus port processing time.
Common UK import mistakes
The biggest one is assuming Northern Ireland and Great Britain are treated the same. They're not. NI has a special protocol that keeps it aligned with EU customs rules for goods. Cars moving from NI to Ireland don't face customs duty in most cases. Cars from GB do. People buy from Belfast and pay nothing extra; people buy from Birmingham and get a shock.
Another mistake: not getting the customs clearance document stamped. You need proof that customs duty and VAT were paid when you go to register the car. Lose that paperwork and you'll be chasing Revenue for months.
Importing from Northern Ireland
NI is in a weird position post-Brexit. It's part of the UK but remains aligned with EU customs rules under the Windsor Framework (previously the Northern Ireland Protocol). For car imports, this means NI is treated more like an EU country than a non-EU one.
What you pay
In most cases, no customs duty and no import VAT when bringing a car from NI to Ireland. This applies if the car was already in free circulation in NI (i.e., it was bought and used there, not imported from GB). You'll need proof of this - typically the NI registration document showing a NI address and evidence of use in NI.
You still pay VRT at registration, calculated the same way as any other import. But the savings on customs and VAT are significant.
The hassle factor
Importing from NI is much simpler than from GB. You don't need a customs agent in most cases. You can drive the car down yourself. The main challenge is proving the car was in NI and not just imported from GB via NI as a loophole. Revenue is wise to this and will ask for evidence.
I've seen people get caught out buying "NI cars" on DoneDeal that turned out to be recently imported from England. The seller might not mention it, and when you go to register, Revenue asks where the car was originally registered. If it was first registered in England and only moved to NI a few weeks ago, you might face the full GB import tax bill.
Importing from EU Countries
The EU is arguably the easiest place to import from, tax-wise. No customs duty. No import VAT (provided VAT was accounted for in the EU). You just pay VRT.
Best EU countries to buy from
Germany has the biggest used car market in Europe and the widest selection. France and Spain are also good options. The Netherlands and Belgium have strong markets too, though prices tend to be higher.
Germany is popular for a reason. The used car market is massive, cars are generally well-maintained (the German TUV inspection is strict), and there are specific types of cars that are more common there - performance BMWs, Mercedes AMGs, and high-spec Audis are often cheaper in Germany than in Ireland.
Shipping from the EU
You can drive the car back yourself if you're buying from France, Belgium, or the Netherlands. The ferry from Cherbourg to Rosslare or from Zeebrugge to Dublin is a direct route. For Germany, you're looking at driving to a northern French port or using a car transport company.
Driving it yourself means you need insurance that covers driving in Ireland on foreign plates temporarily. Some EU insurers offer this, but check before you travel. Alternatively, use a professional car transporter. Costs range from €300 to €800 depending on distance.
The left-hand drive question
This is the elephant in the room with EU imports. You're buying a left-hand drive (LHD) car for a right-hand drive country. Is that a problem? It depends. Some people genuinely prefer LHD cars. Others find them awkward for everyday use, especially for toll roads, drive-throughs, and narrow Irish country roads.
Insurance companies in Ireland will insure LHD cars, but some charge a premium. The resale value is lower than a RHD equivalent because the market is smaller. If you plan to keep the car for years, LHD is fine. If you think you'll sell it in a couple of years, factor in the lower resale.
Cost example: EU import
Buying a 2021 Tesla Model 3 from Germany. Purchase price: €32,000. Transport: €500. No customs duty. No import VAT. OMSP assessed by Revenue: €35,000. As an EV, the VRT rate might be reduced (check current reliefs), but assume the standard EV VRT band. CO2 is zero, so Band A1 at 7%. VRT = €35,000 x 7% = €2,450. No NOx levy on an EV.
Total landed: €32,000 + €500 + €2,450 = €34,950. Compared to an Irish dealer price of around €38,000 to €40,000 for the same car, that's a decent saving.
Importing from Japan
Japanese imports have a dedicated following in Ireland. Cars like the Nissan Skyline, Toyota Supra, Subaru Impreza, and Mazda MX-5 are popular choices. But the import process is more involved than bringing a car from Europe.
Finding the car
Most people use Japanese export companies or auction agents. Websites like Goo-Net, TradeCarView, and Japan Partner let you browse cars at Japanese auctions. You can also buy directly from Japanese dealers, though you'll need a local agent to handle the purchase and paperwork.
The auction system is the most common route. You set a maximum bid, the agent bids on your behalf, and if you win, the car is yours. There's usually a buyer's fee of around €500 to €1,000 on top of the purchase price.
Shipping from Japan
This is a major cost. Shipping a car from Japan to Ireland takes 4 to 8 weeks and costs between €1,200 and €2,500 depending on the port. The car arrives at Dublin Port or Cork. You'll need a customs agent to clear it through customs.
Container shipping is common for Japanese imports. The car goes into a 20-foot container at Yokohama or Osaka, and comes out in Dublin. Ro-Ro is also available but less common for this route.
The tax calculation for Japanese imports
Customs duty at 10% of the CIF value. VAT at 23% of CIF plus customs duty. Same as any non-EU import. But here's the thing about Japanese cars: their purchase prices are often low, but the shipping is high. That pushes up the customs value and therefore the customs duty and VAT.
Example: 1998 Toyota Supra Turbo. Purchase price at auction: €15,000. Shipping and insurance: €2,200. Customs value: €17,200. Customs duty at 10%: €1,720. Value for VAT: €18,920. VAT at 23%: €4,351.60. Import taxes: €6,071.60.
OMSP assessed by Revenue: probably around €20,000 to €25,000 for a Supra in good condition (these cars hold value well). CO2 emissions are high - maybe 280g/km (Band F, 23%). VRT = €22,500 x 23% = €5,175. NOx levy: could hit the €4,850 cap on an old performance car. Total VRT: maybe €10,000.
Total landed: €15,000 + €2,200 + €6,071.60 + €10,000 = €33,271.60.
Is that worth it for a Supra? To a car enthusiast, absolutely. The same car in Ireland might cost €40,000 to €50,000 if you can find one. But you're paying over €18,000 in taxes on a €15,000 car. That's the reality of Japanese imports.
Japanese car gotchas
Japanese cars don't come with a European Certificate of Conformity. This means Revenue has to assess the car's emissions manually, which can lead to surprises at the VRT appointment. The CO2 figures on Japanese paperwork might not match the WLTP or NEDC figures Revenue uses, and the NOx data might not be available at all. Revenue has standard assumptions for Japanese imports that can increase your VRT bill.
Also, many Japanese cars have modifications - body kits, aftermarket exhausts, suspension changes - that can cause issues at the NCTS inspection. A car that looked stock in auction photos might have mods that weren't declared.
Importing from the USA
American car imports are less common in Ireland, but they happen. Usually it's American muscle cars (Mustangs, Corvettes, Dodges), or someone moving home bringing their car with them.
The rules
Same customs rules as any non-EU import: 10% customs duty, 23% VAT, plus VRT at registration. But there are additional complications. US cars have different lighting standards (amber rear indicators, different headlight patterns), different speedometers (miles per hour, not km/h), and different emissions certification. You may need to modify the car to meet Irish standards before it can be registered.
Shipping from the USA
Shipping from the US east coast to Ireland takes 2 to 3 weeks. New York, Baltimore, and Savannah are the main departure ports. Cost is around €1,500 to €3,000 for a standard car. West coast ports (LA, Long Beach) are more expensive because the ship goes through the Panama Canal.
Container shipping is standard for US imports. You'll need a customs agent at the Irish end to handle clearance.
Tax example: US import
2017 Ford Mustang GT. Purchase price in the US: €22,000. Shipping: €2,500. Customs value: €24,500. Customs duty at 10%: €2,450. Value for VAT: €26,950. VAT at 23%: €6,198.50. Import taxes: €8,648.50.
OMSP in Ireland: maybe €28,000. CO2 emissions around 250g/km (Band F, 23%). VRT = €28,000 x 23% = €6,440. NOx levy: probably hitting the €4,850 cap. Total VRT: €11,290.
Total landed: €22,000 + €2,500 + €8,648.50 + €11,290 = €44,438.50.
The total tax bill on that Mustang is nearly €20,000. You really need to want that specific car.
Conversion requirements for US cars
US cars need several modifications to pass Irish registration:
- Headlights: US-spec headlights don't meet EU standards. You'll need EU-spec replacements or adaptors
- Rear indicators: US cars often have red rear indicators. Ireland requires amber
- Speedometer: needs to show km/h as the primary unit
- Fog light: a rear fog light is mandatory in Ireland and might not be fitted to US cars
- Emissions: US emissions certification isn't recognised here. The car may need to pass an Irish emissions test at the VRT appointment
These modifications can cost €1,000 to €3,000 depending on the car. Factor that into your budget.
Importing from the UAE
The UAE has become a source for high-end luxury cars and SUVs. The market there has a lot of nearly-new luxury cars that are sold at competitive prices. But importing from the UAE comes with its own set of risks.
The good and the bad
UAE cars are often well-specced and low-mileage. The climate means rust is rarely an issue. But the heat puts strain on air conditioning systems, cooling systems, and interior trim. Dashboard cracking is common in cars that have spent years in 50-degree heat.
More importantly, UAE-spec cars may not have the same standard equipment as EU-market cars. Air conditioning systems are often more powerful (which is good), but heating systems might be different (which matters in Ireland). Some UAE cars don't have rear fog lights, heated seats, or other features that are standard in European markets.
Shipping and taxes
Shipping from Dubai to Ireland takes 3 to 4 weeks via container. Cost: €1,500 to €2,500. Customs duty and VAT apply at the same rates as any non-EU import.
A UAE Range Rover Velar might cost €30,000 in Dubai. Shipping €2,000. Customs value: €32,000. Customs duty: €3,200. Value for VAT: €35,200. VAT at 23%: €8,096. Import taxes: €11,296. OMSP in Ireland: maybe €36,000. CO2 around 180g/km (Band E, 22%). VRT = €36,000 x 22% = €7,920. NOx levy: €1,200. Total VRT: €9,120. Total landed: €30,000 + €2,000 + €11,296 + €9,120 = €52,416.
Still possibly cheaper than the Irish dealer price of €55,000 to €60,000, but not by as much as the initial Dubai price suggests.
Shipping Considerations for Each Origin
Shipping costs and methods vary a lot depending on where you're importing from, and they directly affect your customs value (which means they affect your tax bill too).
UK: Ro-Ro ferry is standard. Holyhead to Dublin, Liverpool to Dublin, Fishguard to Rosslare. Takes 3 to 6 hours crossing time. Costs €250 to €500. You can drive the car on yourself if you buy a ticket, or use a shipping company that handles the transport for you.
EU mainland: Either drive the car back via ferry (Cherbourg-Rosslare, Zeebrugge-Dublin) or use a professional car transporter. Driving yourself gives you flexibility but you need to organise insurance for the journey. Transporter costs €400 to €1,000 depending on distance.
Japan: Container shipping is most common. A 20-foot container holds one car. Transit takes 4 to 8 weeks from Yokohama or Osaka to Dublin. Costs €1,500 to €2,500. You'll also need a Japanese export agent to handle the paperwork at the departure end.
USA: Ro-Ro available from some east coast ports but container is more common. Transit time 2 to 3 weeks from New York, Baltimore, or Savannah. Costs €1,500 to €3,000. West coast ports are more expensive due to the Panama Canal transit.
UAE: Container shipping from Dubai or Abu Dhabi. 3 to 4 weeks transit. Costs €1,500 to €2,500. Middle Eastern ports have more frequent sailings to Europe than you might expect, so the wait for a vessel isn't usually too bad.
Remember that shipping costs are part of the customs value for customs duty and VAT calculations. So a cheaper shipping option doesn't just save you on transport - it also reduces your import taxes slightly.
Which Country Is Cheapest to Import From?
If you just look at tax costs, Northern Ireland is the cheapest because you avoid customs duty and import VAT in most cases. EU countries are next - no customs duty, but VRT still applies. Non-EU countries like Japan, the US, and the UAE are the most expensive for taxes because customs duty and VAT stack up.
But the purchase price matters too. A Japanese performance car might cost half what it would in Ireland, and even after paying all the taxes, you can still come out ahead. A UK mainstream car might have a modest saving that's eaten up by the €7,000-plus in import taxes.
My advice: work out the total landed cost for each specific car and origin before you decide. Don't assume one country is always cheapest. The equation changes for every car, every price point, and every set of emissions.
General Tips for Any Import
These apply no matter where you're importing from:
- Get a customs agent. Even if you could do it yourself, the fee is worth the peace of mind
- Use Revenue's VRT enquiry tool before buying to get an OMSP estimate
- Check the car's emissions and understand which VRT band it falls into before committing
- Budget for currency fluctuation if buying in GBP, USD, or JPY. Exchange rates change between purchase and customs declaration
- Get shipping insurance that covers the full value of the car during transit
- Keep every document - the original foreign registration, the invoice, the customs clearance, the shipping bill. You'll need all of them at the NCTS
- Book the NCTS appointment as soon as the car arrives. Don't wait
Importing a car to Ireland from any country is doable. The people who get burned are the ones who don't do their homework on the specific rules for their chosen origin. Do that homework, run the numbers, and you'll be fine.