Import a BMW 320d from Japan to Ireland: what it really costs
Japan buys German premium cars new in large numbers and sells them cheaply used; the 3 Series is the reason a Japan-sourced diesel can undercut a UK one by thousands.
German premium cars made up almost two-thirds of the used cars imported from Japan in 2025, and the 3 Series is one of the biggest lines in that trade. They are cheap to buy in Japan, low in mileage, and unlike a British car they have never seen salted roads. Irish dealers were quoting a €4,000 to €5,000 advantage on a Japan-sourced 320d Touring over a UK one in 2026.
The catch is duty. A 320d was built in Germany, so the EU–Japan 0% rate does not apply however long the car lived in Japan: 10% of the customs value, and 23% VAT charged on the duty as well. The second catch is the NOx levy, which needs a certified figure or costs €4,850.
- Customs duty
- 10%
- Built in Germany, so the EU–Japan rate does not apply.
- VRT in the scenarios
- 17.5% to 21.5%
- of Revenue’s valuation, by CO2 band
- Landed, incl. fee
- €17,925 to €31,047
- across the scenarios and CO2 assumptions
- Exchange rate
- 180.94 ¥/€
- ECB, 18 Sept 2026, with the 2% buffer
Worked scenarios
Computed with the same engine as the calculator when this page was built. Prices and Irish values are assumptions. The right-hand range shows what happens when the CO2 evidence comes back at 125, 140, 155 g/km. Open any row and replace the assumptions with a real car.
| Car | Price in Japan | Irish value | CO2 → band | Landed incl. fee | CO2 125–155 | Open in calculator |
|---|---|---|---|---|---|---|
| 2016 F30 320d M Sport, 70,000 kmdiesel | ¥1,400,000 | €17,000 | 111 NEDC → 137 → band 14, 20% | €18,577 | €17,925–€19,752 | Open |
| 2018 F31 320d Touring M Sport, 55,000 kmdiesel | ¥1,900,000 | €22,000 | 118 NEDC → 143 → band 15, 21.5% | €23,760 | €22,615–€24,980 | Open |
| 2019 G20 320d M Sport, 45,000 kmdiesel | ¥2,500,000 | €27,500 | 130 → band 12, 17.5% | €28,297 | €28,091–€31,047 | Open |
- 2016 F30 320d M Sport, 70,000 km: NEDC 111 g/km from the German type approval, uplifted by Revenue; NOx 44 mg/km assumed from the certificate of conformity; value from Irish 2016 M Sport listings.
- 2018 F31 320d Touring M Sport, 55,000 km: The estate the dealers are importing; NEDC 118 g/km uplifted, NOx 44 mg/km assumed; value from Irish 2018 Touring listings.
- 2019 G20 320d M Sport, 45,000 km: WLTP 130 g/km and NOx 38 mg/km from the G20 certificate of conformity; the value is the middle of the September 2026 DoneDeal cluster.
VRT and the OMSP
A 320d bands somewhere between 17.5% and 21.5% depending on the generation, wheels and drivetrain: the G20 carries a WLTP figure of around 130 g/km, while the F30 has an NEDC figure that Revenue uplifts by about 25 g/km before banding, which is why an older car can pay a higher rate than a newer one.
Revenue values 3 Series every week, so the OMSP is well established and the range on the estimate is narrow. M Sport trim and low mileage both lift it.
NOx levy
A Euro 6 320d certifies at roughly 35 to 60 mg/km depending on the year, which is a levy of about €175 to €500. BMW’s certificate of conformity carries the figure and Japanese paperwork does not, so obtaining it, or a disclosure letter, is a step in the process rather than an option: without evidence the levy is €4,850 and the import stops making sense.
Without evidence Revenue charges €600 for petrol and hybrid cars, €4,850 for diesels.
Customs duty and origin
Built in Germany, so 10% customs duty is payable on the customs value regardless of the Japanese export documents, and import VAT is charged on the duty as well as the car. On a €14,000 customs value that is about €1,400 of duty and a further €320 of VAT; the calculator shows both lines.
Built in: Germany (Munich or Regensburg), so the EU–Japan 0% duty rate does not apply. 10% duty is payable whatever the export paperwork says.
Insurance
A 320d is as mainstream as it gets; insurers quote it without comment. The Japanese-specification car is left-hand-traffic ready, but check that the headlights are set for driving on the left and that the speedometer reads in km/h, both of which the NCT looks at.
Generations
- F30 saloon and F31 Touring (2012 to 2019): the 2.0 diesel with 184 hp, NEDC-era CO2 figures that Revenue uplifts before banding, and the model most of the current imports are.
- G20 saloon and G21 Touring (2019 on): 190 hp, mild-hybrid assistance from 2020, WLTP figures around 125 to 140 g/km depending on wheels and drive, and Irish values a band higher.
Before you bid
- Duty is 10% and there is no paperwork that removes it; budget for it and for the VAT on it.
- The NOx figure must be evidenced. Ask the exporter for the certificate of conformity data or budget a disclosure request before you bid; a diesel with no figure pays €4,850.
- Japanese city mileage is short-trip mileage: check the diesel particulate filter history and the AdBlue system on a G20 before buying, and budget a regeneration or a filter clean.
- Japanese-specification cars have Japanese navigation and radio bands; the radio needs a band expander and most buyers fit an Apple CarPlay retrofit.
- Cars from snowy prefectures can carry underbody corrosion from road salt; ask for underside photos or an inspection before bidding.
- Book the NCTS appointment within 7 days of arrival and register within 30, or penalties apply.
Where the numbers come from
- Irish-registered 2019 G20 320d M Sports on DoneDeal in September 2026 ran from about €20,500 for a high-mileage UK car to €29,999, most between €28,000 and €29,500 at 60,000 to 150,000 km.
- Japanese used-market prices for a 2019 320d in 2026 sat roughly between ¥2,000,000 and ¥2,800,000, and F30 cars from 2016 between ¥1,200,000 and ¥1,700,000 (research assumption from exporter and Goo-net listings; directional).
- The Journal, September 2026: one Irish dealer put the price advantage of a Japan-sourced 320d Touring over a UK-sourced one at €4,000 to €5,000, with lower reconditioning costs on top.
Questions people ask
Why does a BMW from Japan pay customs duty?
Because duty follows where the car was built, not where it was bought. A 320d was made in Germany, so the EU–Japan agreement’s 0% rate for Japanese-origin goods does not apply and 10% of the customs value is charged, with VAT on top of that.
Is a Japan-sourced 320d still cheaper than a UK one?
Often, because Japanese used prices are low and the cars have less mileage and no corrosion. Irish dealers were quoting a €4,000 to €5,000 advantage on Tourings in 2026. Run the exact car through the calculator with the duty and the NOx figure in, and compare against the Irish price rather than the UK one.
What NOx levy does a 320d pay?
With the certified figure, roughly €175 to €500 depending on the year. Without any NOx evidence Revenue charges €4,850, which is why the certificate of conformity data or a disclosure letter is essential.
What VRT band is a 320d?
Around band 12 to 15, so 17.5% to 21.5% of the Irish value, depending on the generation and specification. Older NEDC-rated cars are uplifted before banding and can land a band higher than a newer WLTP-rated one.
How long does the import take?
Typically 8 to 14 weeks from auction to Irish plates: a week or two in Japan for deregistration and export paperwork, four to six at sea, then customs clearance, the NCTS appointment and registration.
Price a real 320d
Put a real auction listing into the calculator: hammer price, mileage and the CO2 figure if you have it. You get every cost line and a range, and you can send it to us for sourcing from there.
Other models
Rules version 2026-09-17. Estimates only; VRT is assessed by Revenue at registration. Page computed at build time; the calculator uses the exchange rate of the day.