The Statement on Origin: how a Japanese-built car pays 0% duty

What changed

Under the EU–Japan Economic Partnership Agreement the 10% customs duty on cars was phased out over eight years from February 2019, reaching 0% on 1 February 2026. That rate applies only to goods of Japanese preferential origin, and only when the importer claims it with the right evidence.

Everything else imported from Japan still pays the standard 10% rate. That includes cars that were built somewhere else and merely sold and used in Japan, which is most of the Golfs, Polos and A3s in the import statistics.

Origin is where it was built, not where you bought it

A car is of Japanese origin if it was manufactured in Japan and, for a used car, has kept that status since. A Toyota Aqua from Iwate or a Prius from Toyota City qualifies. A Volkswagen Golf built in Wolfsburg and exported new to Japan does not, however long it has been there.

The VIN gives a clue but not proof. A first character of J means a Japanese manufacturer; W means a German one, S British, and so on. Japan-market cars often carry a Japanese chassis number such as NHP10-1234567 instead of a 17-character VIN, which is a strong sign of a Japanese-built car. Note that the VIN identifies the manufacturer, not always the plant: a Polo from Volkswagen’s Spanish plant still has a W VIN, and either way it pays the 10%.

The calculator reads the VIN or chassis number and shows the duty position; you can override the country if you know the plant.

What the Statement on Origin is

It is a declaration by the exporter, made on the invoice or another commercial document, that the goods are of Japanese preferential origin under the agreement. Your customs broker attaches it to the import declaration, and Revenue applies the 0% rate.

Two points are still being confirmed in writing with a customs broker for used cars specifically: exactly what the exporter must include (a Japanese Corporate Number or exporter reference is the usual form), and whether the alternative route, where the importer relies on its own knowledge of origin, is practical for a used vehicle. Until then, treat the exporter’s statement as the only safe route.

One thing that does not apply to you: registration in the EU’s REX system. That requirement is for EU exporters sending goods to Japan, not for Irish importers claiming the rate on the way in.

What it is worth

Duty is 10% of the customs value: the car price plus the Japan-side fees, sea freight and marine insurance. VAT at 23% is then charged on the customs value plus the duty, so the duty also raises the VAT.

On a customs value of €9,500, the duty is €950 and the extra VAT on it about €218, roughly €1,170 in total. On a €20,000 car it is about €2,460. For a Japanese-built car that is money the statement removes; for a German-built car it is money to budget for.

Before you bid

Five things to do, in this order.

1. Check the origin: chassis number format or VIN, and the model’s known plant. The model pages on this site say where each car was built.
2. Ask the exporter, in writing, whether they issue a Statement on Origin for the car and confirm it will appear on the commercial invoice. Most established exporters serving Ireland do; some smaller ones do not.
3. Keep the invoice with the statement alongside the export certificate and its translation; the customs broker needs all three.
4. Have the broker act as your direct representative, so you remain the declarant and the duty position is claimed in your name.
5. If the statement is missing at clearance, the 10% is charged. A retrospective claim may be possible, but plan on not needing one.