VRT by Import Country — Complete Guide for Importing Cars to Ireland

Overview — Importing a Car to Ireland from Different Countries

The VRT rules are the same regardless of where you import a vehicle from — the tax is calculated on the vehicle's OMSP and CO2 emissions. However, the process differs depending on the country of origin because of customs arrangements, documentation requirements, and whether the vehicle is left-hand drive (LHD) or right-hand drive (RHD). The UK is the most common source of imported cars, but vehicles come from all over the world — Japan, USA, Germany, UAE, Australia, and many other countries.

The key difference between countries is customs duty and VAT treatment. Vehicles from the EU are generally free of customs duty, while vehicles from non-EU countries (USA, Japan, UAE, Australia, etc.) are subject to customs duty at 10% of the vehicle's value. Vehicles from Great Britain are now treated as non-EU imports for customs purposes. Vehicles from Northern Ireland follow different rules under the Protocol. Understanding your country's specific requirements saves time and avoids unexpected costs.

Country-by-Country Import Guide

Importing a Car from Japan

Japan is a popular source for imported cars in Ireland, particularly for Japanese brands like Toyota, Honda, Mazda, Nissan, Subaru, and Mitsubishi. Japanese cars are often well-maintained, low-mileage, and competitively priced. However, the import process is more complex because Japan is outside the EU. You must pay customs duty at 10% of the vehicle's purchase price plus shipping, and import VAT at 23% on the total. The VRT is calculated separately on the OMSP. You also need a Japanese deregistration certificate, the export certificate, and proof of purchase. Japanese auction sheets are important documents that show the vehicle's condition grading. RHD vehicles from Japan do not need conversion, which is an advantage over LHD imports.

Importing a Car from the USA

American cars are a niche but growing import category in Ireland. The main challenge with US imports is that they are left-hand drive (LHD), which may require modifications for Irish roads. US cars also use different lighting, emissions, and safety standards. Customs duty at 10% applies, plus import VAT at 23%. You need the US title (pink slip), bill of sale, and export documents. Many US cars are sold through auctions like Copart or IAAI, so understand the condition and history before bidding. The VRT on US imports is assessed on the OMSP, which may differ significantly from the US market value. Importing a US car also requires a Certificate of Conformity or an individual type approval. Popular US imports include Mustangs, Jeeps, and pickup trucks.

Importing a Car from the UAE / Dubai

Dubai and the wider UAE are known for well-maintained, low-mileage luxury cars at competitive prices. However, importing from the UAE involves customs duty at 10% and import VAT at 23%. The UAE export certificate and purchase invoice are required. A key consideration for UAE imports is verifying the vehicle's history — some cars from the UAE have been in accidents or flood damage that may not appear on standard checks. Get an independent inspection before buying. Luxury cars from the UAE often attract high VRT due to high OMSP values, so calculate the total cost carefully. LHD vehicles from the UAE may also need modifications for Irish roads.

Importing a Car from Germany

Germany is a popular source for imported cars in Ireland, especially for German brands like BMW, Mercedes-Benz, Audi, Volkswagen, and Porsche. Because Germany is in the EU, no customs duty is payable on vehicles imported from Germany. Import VAT at 23% applies on the purchase price if the vehicle is new (less than six months old or under 6,000 km). For used vehicles, VAT is paid in Germany at the point of purchase and does not need to be paid again in Ireland. You need the German Fahrzeugbrief (registration certificate), the CoC (Certificate of Conformity), and proof of purchase. German cars often have comprehensive service histories. LHD German cars can be converted to RHD, but conversion costs should be factored into your budget. Many Irish buyers choose German imports because of the wide selection, good condition, and absence of customs duty.

Importing a Car from France

France is another common EU source for imported cars. No customs duty applies. Import VAT rules are the same as for Germany. French registration documents (carte grise) and the Certificate of Conformity are the main documents needed. French cars are predominantly LHD, so RHD conversion may be needed for some models. Cars from France tend to have good specifications and service histories.

Importing a Car from Italy

Italy is an EU country, so no customs duty applies. Import VAT is handled within the EU. Italian registration documents and a Certificate of Conformity are required. Italian cars are LHD. Italy offers a good selection of cars, particularly affordable small cars and luxury brands. Verifying the vehicle's history is important — some Italian cars may have higher mileage or different condition standards.

Importing a Car from Spain

Spain is an EU country with no customs duty. Import VAT follows standard EU rules. Spanish registration documentation and CoC are needed. Spanish cars are LHD. The Spanish market offers good value on many models. Verify the vehicle's history and condition carefully.

Importing a Car from Australia

Australia is outside the EU, so customs duty at 10% applies plus import VAT at 23%. Australian cars are RHD, which is a significant advantage — no conversion needed. You need the Australian registration certificate and proof of purchase. Australian cars have a reputation for being well-maintained. The Australian market has good availability of Japanese and Australian-made cars that can be competitively priced even after import costs.

Importing a Car from Canada

Canada is outside the EU — customs duty at 10% and import VAT at 23% apply. Canadian cars are LHD. You need the Canadian registration (ownership document) and bill of sale. Canadian cars are similar to US cars but may have different specifications. Check for metric speedometer and odometer compatibility. Canadian winters mean some cars may have been exposed to road salt, so check for corrosion.

Importing a Car from South Africa

South Africa is outside the EU — customs duty at 10% and import VAT at 23% apply. South African cars are RHD, which is an advantage. You need the South African registration certificate and proof of purchase. South African market cars are often well-specced and competitive on price. Verify the vehicle's history and condition.

Importing a Car from Switzerland

Switzerland is not in the EU, so customs duty at 10% applies. Import VAT at 23% also applies. Swiss cars are known for being well-maintained with documented service histories. The Swiss registration certificate and CoC are needed. Swiss cars are LHD.

Importing a Car from Singapore

Singapore is outside the EU — customs duty at 10% and import VAT at 23% apply. Singaporean cars have documented service histories. Check for any flood damage or accident history as Singapore experiences tropical weather.

Importing a Car from China

China is outside the EU — customs duty at 10% and import VAT at 23% apply. Chinese cars are LHD. The Chinese market is growing for EV and hybrid imports. Verify the vehicle's compliance with EU type approval standards. Some Chinese models may need individual vehicle approval (IVA) for Irish registration.

Left-Hand Drive (LHD) vs Right-Hand Drive (RHD) Import Considerations

Whether the vehicle is LHD or RHD affects the import process and cost significantly. Ireland drives on the left, so RHD vehicles are the standard.

RHD vehicles (Japan, Australia, South Africa, UK): No steering conversion needed. This saves significant cost and complexity. RHD vehicles from Japan, Australia, South Africa, and the UK can be registered directly after VRT payment and NCTS inspection.

LHD vehicles (USA, Germany, France, Italy, Spain, UAE, Canada, Switzerland): These vehicles need headlight conversion to dip to the left. The steering does not legally need to be converted for LHD cars in Ireland — you can drive an LHD car on Irish roads with LHD steering. However, practical considerations include toll booths, drive-throughs, and overtaking visibility. Many Irish buyers choose to convert LHD cars to RHD, which costs €2,000 to €5,000 depending on the complexity. Speedometers on LHD cars also need to show km/h.

Customs Duty and VAT by Country of Origin

• EU countries (Germany, France, Italy, Spain, etc.): No customs duty. VAT paid in country of purchase. No import VAT for used vehicles from private sellers. New vehicles (under 6 months/6,000 km) may need Irish VAT.
• Northern Ireland: No customs duty under the Protocol. VAT treatment depends on seller registration.
• Great Britain (England, Scotland, Wales): Customs duty at 10%. Import VAT at 23% payable at the border.
• Japan, USA, UAE, Australia, Canada, South Africa, Switzerland, Singapore, China: Customs duty at 10% of vehicle value (purchase price + shipping). Import VAT at 23% on the total of value + customs duty.

Customs clearance is handled through Revenue's customs system. You can use a customs agent or complete it yourself through the Revenue Online Service (ROS). The customs process must be completed before the VRT process can begin.

Documentation Required by Country

• All countries: Proof of purchase (invoice/receipt), proof of identity (passport/driving licence), proof of Irish address, foreign registration certificate, proof of insurance.
• Japan: Japanese deregistration certificate, export certificate, auction sheet, bill of lading, customs clearance documents.
• USA: US title (pink slip), bill of sale, export declaration, customs clearance.
• UAE: UAE export certificate, purchase invoice, customs clearance. Independent inspection recommended.
• Germany: Fahrzeugbrief (registration certificate Part II), Certificate of Conformity, purchase contract.
• France: Carte grise (registration certificate), Certificate of Conformity, purchase invoice.
• Italy: Italian registration certificate (libretto), Certificate of Conformity, purchase invoice.
• Australia: Australian registration certificate, export approval, purchase invoice.
• Canada: Canadian ownership document, bill of sale, export documents.
• Switzerland: Swiss registration certificate, Certificate of Conformity, purchase invoice.
• Singapore: Singapore registration certificate, export certificate, purchase invoice.
• China: Chinese registration certificate, export certificate, Certificate of Conformity, purchase invoice.

All non-English documents must be accompanied by a certified English translation. Revenue may request additional documentation depending on the specific circumstances of the import.