Parts and engines
What will this engine or part cost landed in Ireland?
An SR20DET, a 1JZ, a gearbox, a set of wheels or a half-cut: the customs value, duty at the right rate, VAT on top, and the handling. No VRT, because parts are goods. Pricing a whole car? Use the landed-cost calculator.
Your estimate
It appears here as you type.
Still needed: Price in yen.
- Price, Japan-side fees, freight and insurance make the customs value
- Duty at the heading’s rate, or 0% with a Statement on Origin
- 23% import VAT on the customs value plus duty
- Broker, depot handling and delivery
- No VRT, no NOx levy, no NCTS appointment
Under the hood
How the estimate is built
Four rules, applied as Customs applies them, with the assumptions stated.
- 1Customs value
- The price paid plus the seller or proxy fee, crating and inland transport in Japan, the freight and the transit insurance, converted at a rate 2% worse than the ECB reference so the estimate errs high.
- 2Customs duty
- Third-country rates of 2.7% for a complete engine and 4.5% for most parts under heading 8708, or the EU–Japan preferential rate of 0% for Japanese-made parts when the exporter puts a Statement on Origin on the invoice. A broker is confirming the position for used parts and half-cuts.
- 3Import VAT
- 23% of the customs value plus the duty, whatever the age of the part. It applies to every import from outside the EU.
- 4No VRT
- Vehicle Registration Tax applies to vehicles. An engine, a gearbox, panels or a half-cut are goods, so there is no VRT, no NOx levy and no NCTS appointment. A half-cut can never become a registered car.
For the paperwork, the shipping options and what goes wrong, read importing engines and parts from Japan.