Japanese Used Cars for Ireland - Import Rules & Shipping

Vehicles imported from Japan enter Ireland from outside the European Union, so Customs Duty and import VAT must be considered. Ireland's standard import VAT rate is currently 23%. The Customs Duty rate depends on the vehicle's tariff classification and whether the vehicle qualifies for preferential origin treatment under the EU-Japan Economic Partnership Agreement. Customers should not assume that every used vehicle exported from Japan automatically qualifies for a reduced Customs Duty rate. Vehicle Registration Tax (VRT) is payable when the vehicle is registered in Ireland. For passenger cars, the VRT calculation is based on factors including the vehicle's Open Market Selling Price (OMSP) and CO2 emissions. A separate NOx emissions charge may also apply. Because Customs Duty, VAT and VRT can vary by vehicle, customers should obtain a current Irish landed-cost and VRT estimate before purchasing or bidding.

Ireland drives on the left side of the road, so right-hand-drive Japanese vehicles are generally suitable for use in Ireland. A vehicle imported from Japan must complete the applicable Irish Customs and vehicle-registration procedures. Motor vehicles brought permanently into Ireland generally must be registered within 30 days of entering the State. For passenger cars, Ireland's National Car Test (NCT) requirements apply according to the vehicle's age. A recently imported car that is 4 years old or more may require an NCT in Ireland. The NCT is a local Irish roadworthiness test and is not a pre-shipment inspection requirement in Japan.

For a used vehicle imported from Japan, documents required for Irish Customs and NCTS/Revenue registration can include:

• Japanese Export Certificate / de-registration certificate
• Certified English translation where required
• Commercial or purchase invoice showing the purchase date
• Evidence of the vehicle's CO2 emissions at manufacture
• Evidence of the vehicle's NOx emissions at manufacture
• Appropriate Vehicle Purchase Details (VPD) form
• Passport or driving licence
• Proof of the registered owner's name and address
• Documentary evidence of the registered owner's PPSN
• Proof of the date the vehicle entered Ireland, such as shipping documents
• Customs Declaration MRN for a vehicle imported from outside the EU
• VRT exemption notification where applicable

The vehicle must be presented to the NCTS for registration and examination. If the required foreign registration documentation is missing, registration may be refused.