EU-Japan EPA, VRT guide, NCTS process, real costs, and hybrid vs petrol comparison

By Nobuko Japan Import Team |  Updated: April 2026  |  100+ Irish imports handled since 2014

Revenue Commissioners Verified  | EU-Japan EPA Compliant  |  NCTS Process Referenced  |  RSA Registration Guide

Why Import a Japanese Car to Ireland in 2026?

Reason 1: 0% Customs Duty Under EU-Japan EPA

The EU-Japan Economic Partnership Agreement (EPA), which Ireland benefits from as an EU member state, removes customs duty on cars manufactured in Japan. From February 2026, the duty rate dropped from 10% to 0% for qualifying vehicles.

To qualify: the car must be manufactured in Japan. Toyota, Honda, Nissan, Mazda, Subaru, and Suzuki models built in Japan all qualify. European cars sold in Japan and re-exported, such as a German-built BMW, still pay the standard 10% EU duty.

Reason 2: Weak Japanese Yen

The Japanese yen has depreciated approximately 30% against the euro over the past five years. For Irish buyers, this means your euro buys significantly more car at Japanese auction than it did in 2019 or 2020. A car that cost the equivalent of €7,000 five years ago now costs closer to €5,000 at the same quality level.

Reason 3: Lower Mileage and Less Corrosion

Japanese drivers average 5,000 to 7,000 km per year versus 15,000 to 18,000 km for Irish drivers. Japanese roads use less salt in winter than Irish roads. A 10-year-old Japanese car typically shows less corrosion and lower mileage than a 5-year-old Irish car from a coastal county.

Total Cost of Importing a Japanese Car to Ireland (2026)

This table shows the full landed cost from Japan auction to Irish road. VRT is the largest variable and depends on your car's CO2 emissions and OMSP.

Step 1: Understanding Japanese Auction Grades

Japanese auction houses USS, TAA, and JU Net grade every car before sale. The sheet documents every scratch, dent, repair, and mechanical note. Grade alone is not enough: always request the full translated auction sheet.

Step-by-Step Import Process: Japan to Ireland

From auction win to Irish road, here is every step with timeline and key documents.

Shipping: RoRo vs Container

RoRo (Roll-on Roll-off) Shipping

RoRo is the standard method for single car imports from Japan to Ireland. The car drives onto the vessel in Japan and drives off at Dublin Port or Port of Cork. Cost runs €800 to €1,400 depending on vessel and season. Transit time is 4 to 6 weeks.

Container Shipping

Container shipping suits classic cars, multiple vehicles, or buyers who want to include personal items. Cost is higher at €1,500 to €2,500 for a 20ft container. Transit time is similar but loading and unloading adds 1 to 2 weeks.

Irish Customs Clearance: Duty and VAT

Your car arrives at Dublin Port or Cork. A customs agent files the Single Administrative Document (SAD) with Irish Revenue Commissioners. This is where you pay duty and VAT.

2026 Customs Calculation

• Customs duty: 0% for Japanese-manufactured cars under EU-Japan EPA. Certificate of Origin required.
• Import VAT: 23% applied by Irish Revenue Commissioners on the full CIF value (car + shipping + insurance).
• Agent fee: Approximately €100 for customs agent paperwork.
• Dublin Port handling: Approximately €150 for unloading and temporary storage.

VRT: The Biggest Variable Cost

Vehicle Registration Tax (VRT) is paid to Irish Revenue Commissioners at an NCTS centre before the car receives Irish registration plates. It is calculated on two factors: the car's Open Market Selling Price (OMSP) in Ireland and its CO2 emissions.

What is OMSP?

The Open Market Selling Price is the price Revenue Commissioners believe the car would sell for in Ireland on the open market. Revenue sets this figure, not the buyer. It is not the same as what you paid at auction in Japan.

Revenue uses their own OMSP database. If you believe their valuation is too high, you can challenge it using a professional valuation report from an approved VRT valuation service. A successful challenge reduces your VRT bill.

VRT Rates by CO2 Emissions (2026)

These are Irish Revenue Commissioners VRT bands for Category A passenger cars.

VRT Examples: Popular Japanese Imports

Here is what VRT looks like on the most commonly imported Japanese cars to Ireland.

NOx Levy: Diesel Vehicles Only

Irish Revenue charges a NOx levy on diesel vehicles based on nitrogen oxide emissions measured in mg/km. This levy applies in addition to VRT.

• Low-NOx diesel (under 40mg/km): €100 to €200 levy
• Mid-range NOx diesel (40 to 80mg/km): €500 to €2,000 levy
• High-NOx diesel (over 80mg/km): €2,000 to €5,000 plus levy
• Petrol and hybrid vehicles: NOx levy does not apply

Most Japanese diesel imports are older commercial vehicles. For standard Irish passenger car imports, petrol and hybrid models are strongly preferable because they avoid the NOx levy entirely.

EV Relief (Until December 2026)

Electric vehicles with an OMSP up to €40,000 pay €0 VRT until 31 December 2026. EVs with OMSP between €40,000 and €50,000 receive partial relief of up to €5,000 off VRT. Japanese electric imports such as the Nissan Leaf (older models) benefit significantly from this relief.

Hybrid vs Petrol: Why Hybrids Win in Ireland

Ireland's VRT system heavily rewards low CO2 emissions. Hybrid Japanese imports pay significantly less VRT and lower annual motor tax than petrol equivalents. This is an Ireland-specific advantage that UK buyers do not have in the same way.

Over five years, a Toyota Aqua hybrid buyer saves approximately €1,500 to €2,500 in VRT and motor tax versus a Toyota Vitz petrol buyer, before factoring in fuel savings. For Irish buyers, the hybrid premium at Japanese auction pays back within 18 to 24 months.

NCTS Inspection and VRT Payment

After customs clearance, you book an appointment at your nearest National Car Testing Service (NCTS) centre. Ireland has NCTS centres in Dublin, Cork, Limerick, Galway, Waterford, and other locations.

What You Bring to NCTS

• Vehicle (present in person)
• Original Japanese export certificate
• Bill of Lading from the RoRo shipping line
• Commercial invoice showing purchase price
• Proof of customs clearance (SAD document)
• Proof of import VAT payment to Revenue Commissioners

What NCTS Checks

• VIN number matches all documents
• Odometer reading recorded
• CO2 and NOx emissions measured for VRT band calculation
• Revenue Commissioners OMSP confirmed

Tyre Requirement: E-Mark Certification

Japanese market tyres are not fitted with European E-mark certification (ECE Regulation 30). Irish roads require E-mark tyres. Your car will fail NCTS inspection if Japanese tyres are still fitted. Budget €300 to €600 for a full set of E-marked replacement tyres before your appointment.

Required Documents: Complete Checklist

Real Buyer Case: Cork Customer Saves €2,814

His verdict: I nearly bought the Ford Fiesta locally. The Vitz had half the kilometres and cost me €3,000 less. I will import my next car too.

Frequently Asked Questions

Do Japanese cars pay customs duty in Ireland in 2026?

No. Japanese-manufactured cars pay 0% customs duty under the EU-Japan EPA from February 2026. A valid Certificate of Origin is required to claim this rate. Without it, Revenue applies the standard 10% EU duty.

How is VRT calculated on a Japanese import?

VRT is calculated as a percentage of the car's Irish OMSP (Open Market Selling Price) based on CO2 emissions. Rates run from 7% for cars under 50g/km to 41% for cars over 191g/km. Revenue sets the OMSP; you can challenge it with a professional valuation.

What is the NCTS inspection for imported cars?

The National Car Testing Service (NCTS) inspection is where you pay VRT and have the car's VIN, mileage, and emissions verified. Japanese tyres without E-mark certification will fail. Book after customs clearance, not before.

How long does it take to import a car from Japan to Ireland?

8 to 14 weeks from auction win to Irish road. RoRo sea freight takes 4 to 6 weeks. Customs, NCTS, and RSA registration add 2 to 4 weeks after arrival at Dublin Port or Cork.

What documents do I need for Japanese car import to Ireland?

Six documents: Japanese export certificate, Certificate of Origin, Bill of Lading, commercial invoice, SAD (customs clearance), and proof of VAT payment. The Certificate of Origin is critical for the 0% duty claim.

Are hybrid Japanese imports better value in Ireland?

Yes. Lower CO2 emissions mean lower VRT rates and lower annual motor tax. A Toyota Aqua hybrid pays 9% VRT versus 12% for a petrol Toyota Vitz. Over 5 years the saving in VRT and motor tax runs €1,500 to €2,500 before fuel economy is included.

What is the NOx levy and does it apply to my Japanese import?

The NOx levy is an Irish Revenue charge on diesel vehicles based on nitrogen oxide emissions. It ranges from €100 to over €5,000. Petrol and hybrid Japanese imports are not subject to the NOx levy. Avoid diesel Japanese imports unless the levy has been calculated and is acceptable.

Can I import a Toyota Alphard to Ireland?

Yes but the cost is significantly higher than in the UK. The Alphard emits approximately 196g/km CO2, putting it in the 41% VRT band. On an OMSP of €18,000, VRT alone is €7,380. Calculate the full Irish landed cost before purchasing.

About This Guide

Written by the Nobuko Japan import team based on 100+ Irish import shipments handled since 2014. All tax rates are sourced from Irish Revenue Commissioners published VRT schedules and EU-Japan EPA official documentation. NCTS process references are drawn from NCTS Ireland official guidance. RoRo shipping costs reflect 2025 to 2026 actual rates on Japan to Dublin Port routes. Last reviewed: April 2026.