Import rules and regulations on Japanese used vehicles in Ireland



The used car market of Japan has always been bigger and is growing at a much faster pace. Almost all countries across the world import used vehicles from Japan. Time and again with their models, Japanese auto manufacturers have proved that they are better than other makers. The main focus of Japanese automakers is always towards customer’s satisfaction. Ireland, an island in the northwest Europe in the North Atlantic ocean also imports used Japanese vehicles.


Along with new vehicles market, used automobile sector of the country is famous among masses across the world. People are willing to buy a second-hand vehicle as even though the vehicle is used, but still its overall condition is excellent and they are available at practical prices. These vehicles are popular for less engine trouble and their superb quality. With the advancement in technology, importing a used vehicle from Japan is not a difficult process. Importers just have to follow the regulations to clear customs smoothly. In Ireland, right hand drive vehicles are allowed as driving is done on the left-hand side of the road. If the used vehicle entering in Ireland is 4 years old or more, then it should go through the National Car Test (NCT). This applies even if the vehicle has previously received any test abroad.

Importing a vehicle in Ireland-

While moving to Ireland, if one wishes to import a vehicle, then one is required to do following three things before driving the vehicle in Ireland-

  • Pay Vehicle Registration Tax (VRT) - Unless one is exempted from it.
  • Get a new vehicle registration plate
  • Have motor insurance
  • Pay motor tax

Moving to Ireland-

People who have owned their vehicle abroad for at least six months and are moving to Ireland permanently may also be exempt from paying VRT. This is referred to as "transfer of residence". The vehicle still has to be registered with the Revenue Commissioners. In such a case, the importer is not allowed to sell the vehicle in Ireland for at least 12 months after it has been registered.

After paying VRT and completing registration processes, the owner is issued with the registration number for the vehicle and given a form (RF100) which is needed when applying for motor tax.

Required Documents-

  • Original Certificate of Title and Registration
  • Original Commercial/Purchase Invoice –must show proof of paying tax on the vehicle.
  • Irish Customs form 1076
  • Original vehicle document stating owner’s name, engine & chassis numbers.

Exemptions from paying Vehicle Registration Tax (VRT)-

While registering motor vehicle for the first time in Ireland, VRT is required to be paid. Once VRT is paid, importer will receive the vehicle's registration certificate showing that VRT has been paid. The following are exempted from paying VRT. Even if one is excused from paying required VRT, but still it is required to register the vehicle with the Revenue Commissioners.

  • Certain disabled drivers
  • Visitors to Ireland who have owned their vehicles abroad from more than six months and will reside in Ireland temporarily.
  • People moving permanently to Ireland and have owned their vehicles abroad for more than six months.
  • People posted to Ireland as part of the diplomatic corps.

In such cases, the used vehicle importer is not allowed to sell the vehicle in Ireland for at least 12 months after it has been registered. If one is paying the required VAT, then is allowed to sell or disposed off the vehicle in Ireland once it has been registered. If the importer wants to dispose of the vehicle, then it must be deposited at an authorized treatment facility.

When importing a vehicle to Ireland, the importer should show the proof of ownership of the vehicle. Importers should complete a Declaration for Registration (Form VRT 4). If the imported vehicle is a motorcycle, then the importer should complete a Declaration for Registration (Form VRT 5).

After the VRT is paid and vehicle is registered by the Revenue Commissioners, then the owner will receive-

  • A receipt for the VRT paid showing the registration number assigned to the car.
  • A Form RF 100, which is needed when applying for motor tax.

If one wants to drive a vehicle in public places, then motor insurance is required on the vehicle. Motor insurance is required on the vehicle before one can pay motor tax. Motor tax is a charge imposed by the Irish Government on motor vehicles. Charges for motor tax are proportionate to the size of the vehicle engine.

Duties and rates on vehicles-

  • Shipping: 700-900 Euros depending upon the size of the vehicle.
  • Customs: 10% of purchase cost of the vehicle and shipping.
  • VAT: 21% of purchase and shipping.
  • Vehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of the vehicle.

Note- The OMSP depends on the market value, model, engine size, year, and roadworthiness condition of the vehicle. After the vehicle has been inspected the rate of VRT is calculated by Revenue. Since July 2008, VRT for cars is based on the level of CO2 emission from the car, not on the engine size of the car.

CO2 emission levelVRT rates
Band A10-80 grams per kilometer14% of OMSP (min. €280)
Band A281-100 grams per kilometer15% of OMSP (min.
Band A3101-110 grams per kilometer16% of OMSP (min. €320)
Band A4111-120 grams per kilometer17% of OMSP (min. €340)
Band B1121-130 grams per kilometer18% of OMSP (min. €360)
Band B2131-140 grams per kilometer19% of OMSP (min. €380)
Band C141-155 grams per kilometer23% of OMSP (min. €460)
Band D156-170 grams per kilometer27% of OMSP (min. €540)
Band E171-190 grams per kilometer30% of OMSP (min. €600)
Band F191-225 grams per kilometer34% of OMSP (min. €680)
Band GOver 225 grams per kilometer36% of OMSP (min. €720)

Vehicle Registration Tax for vehicles of all other categories:-

CategoryVehicleVRT rates
BCar derived and jeep derived vans13.3% of OMSP (subject to a minimum tax of €125)
COther vehicles such as tractors, large vans, lorries, vintage cars (over 30 years), minibuses (min. 12 passenger seats) Flat rate of €200
Motor caravans or motor homes13.3% of OMSP
Used motorcyclesTotal amount is then reduced by percentage depending on age (over 30 years 100% reduction)
Hybrid electric vehicles and flexible fuel vehiclesVRT relief of up to €1,500 depending on the age of the car in respect of certain series production vehicles until 31 December 2014
Plug-in hybrid electric vehiclesVRT relief of up to €2,500 depending on the age of the car in respect of certain series production vehicles until 31 December 2014
Electric vehiclesVRT relief of up to €5,000 depending on the age of the car in respect of certain series production vehicles until 31 December 2014
Electric motorcyclesExempt from VRT until 31 December 2014

Shipping Port-

Major shipping port in Ireland is Dublin. Generally RoRo (Roll-on Roll-off) shipping method is used for shipping of vehicles. However, on request of customers more expensive method known as container method is used for shipping.

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