Pilot import 1: a 2018 to 2020 Toyota Prius or Aqua, our own car
Toyota Prius, first registered April 2019, hybrid (self-charging), 60,000 km, built in Japan.
- Estimate, all-in
- €15,405
- frozen 18 Sept 2026, including the €795 fee
- Actual, all-in
- —
- not landed yet
- Difference
- —
- actual minus estimate, once every line is in
- VRT band
- 8
- on our valuation of €18,000; Revenue’s to follow
Line by line
Estimate against the paper.
| Line | Estimated | Actual | Difference | Source of actual |
|---|---|---|---|---|
| Buying and shipping | ||||
Purchase price ¥1,300,000 at 177.32 ¥/€ (incl. 2.0% buffer) | €7,331 | — | — | pending |
Japan-side fees | €677 | — | — | pending |
Freight to Ireland | €1,100 | — | — | pending |
Marine insurance | €91 | — | — | pending |
| Buying and shipping subtotal | €9,199 | — | — | |
| Irish taxes | ||||
Customs duty EU–Japan EPA preferential rate (Statement on Origin) | €0 | — | — | pending |
Import VAT On customs value (car + fees + freight + insurance) plus duty | €2,116 | — | — | pending |
VRT Band 8, 13.5% of €18,000 | €2,430 | — | — | pending |
NOx levy 12 mg/km at €5 | €60 | — | — | pending |
| Irish taxes subtotal | €4,606 | — | — | |
| Irish-side costs | ||||
Customs broker | €120 | — | — | pending |
Port handling | €300 | — | — | pending |
CO2 and NOx disclosure | €0 | — | — | pending |
Translation | €75 | — | — | pending |
NCTS inspection | €80 | — | — | pending |
Plates | €30 | — | — | pending |
Transport from the port | €200 | — | — | pending |
| Irish-side costs subtotal | €805 | — | — | |
| Sourcing fee | ||||
Shinsa fee | €795 | — | — | pending |
| Sourcing fee subtotal | €795 | — | — | |
| Landed on Irish plates, all-in | €15,405 | — | — | |
Estimated figures are the frozen estimate’s lines, rounded to the cent. An actual appears only once the invoice or receipt is in hand, with its source named.
What happened
The first car is our own, bought by hand, filmed, and recorded line by line. The estimate above is the calculator’s standard Prius example, frozen at the ECB rate of 18 September 2026 (180.94 yen per euro, 177.32 after the 2% buffer) with registration assumed on 1 December 2026. It stands in until the real car is found; on the day of the bid it is replaced by that car’s estimate and frozen from then.
Timing is decided against Budget 2027: a car bought in October registers in December under the 2026 rules. The choice between a Prius and an Aqua follows the auction lists in October.
What gets published when the car lands: every invoice line against the estimate, Revenue’s valuation and band against ours, the dates from hammer to plates, and what we would change in the engine as a result.
Customers are never named and chassis numbers are masked. Back to the ledger.