Classic and collector cars
Importing a classic or collector car from Japan to Ireland: the 30-year rule, heading 9705 and what it costs
A 1996 car registered today pays €200 of VRT. A 1997 car registered today can pay €25,000. Same model, same auction, one birthday apart. Everything about importing a classic from Japan follows from that, and one customs heading decides the rest.
Ireland charges a flat €200 of VRT on any car that is 30 years old or more on the day it is registered, needs no CO2 evidence for it, and does not apply the NOx levy. For an R32 GT-R, an early Supra, an FD RX-7, a Figaro or a 1988 Land Cruiser that means the Irish taxes are the 23% VAT and little else, and the purchase price is the whole decision.
For a car a year or two short of 30 the picture inverts. There is no CO2 evidence for a 1990s Japanese car, so Revenue puts it in the 41% band, applied to a collector’s valuation. A car kept in Ireland must be registered within 30 days of arrival, so the wait for the birthday happens in Japan; the 30-year timetable puts a month on every chassis.
Japan is also the world’s largest stock of right-hand-drive European classics outside Britain: the 964s, Minis, Defenders and Mercedes it bought new in the bubble years and kept in garages. Those cars are German- or British-built, so on an ordinary declaration they pay 10% duty; an original car over 30 can be declared under customs heading 9705 instead and pay none. What the heading does not do in Ireland is cut the VAT: Revenue charges 23% on a vintage car that will be driven, and the 13.5% collectors’ rate is for a piece kept off the road. Japan is not a cheap source of these cars, either; it is a clean one.
The buying is the risk. Three decades of modification, repair and re-shelling sit behind the clean cars, and the auction sheet and the chassis-number history are the only protection. It is the segment where verification earns its fee most obviously, and where originality decides the customs bill as well as the price.
The 30-year timetable
When each chassis turns 30 and what the wait is worth, computed by the engine and dated.
See the timetableHeading 9705, explained
0% duty on an original car over 30 whatever built it, and why the 13.5% VAT rarely applies in Ireland.
Read the guideRegister now or at 30
For any car under 30 the calculator shows today’s landed cost beside the landed cost on its 30th birthday, with the heading 9705 option under Advanced.
Open the calculator
How the taxes fall
Duty, VAT, VRT and NOx for these cars.
1Customs duty: 0% two ways, one of them for European cars too
A Japanese-built classic is duty-free with a Statement on Origin, like any Japanese car. A car of 30 years or more in original state, of a model or type no longer made, can instead be declared under customs heading 9705 as a collectors’ piece, which is 0% duty whatever country built it; Irish brokers obtain it routinely and a Binding Tariff Information decision before shipping makes it certain. It is worth nothing on a Skyline that already has its Statement on Origin, and €8,000 to €9,500 on a German- or Italian-built car at €90,000.
2VAT: 23%, and 13.5% only for a piece kept off the road
Standard import VAT is 23% of the customs value plus duty. The 13.5% collectors’ rate exists in law for heading 9705 goods, but Revenue lists vintage cars at the standard rate and the brokers apply 13.5% only to a car that is not driven on the road, warning of fines and confiscation for a wrong claim. The calculator models 23% under heading 9705 and offers the reduced rate only when you say the car stays off the road. We are seeking a written ruling (V19, V26).
3VRT: €200 at 30 years, 41% of the valuation before that
The vintage rate applies to a car that is 30 years old on the registration date, counted from the first registration in Japan on the export certificate, to the month. Younger than that, a car with no CO2 evidence is banded at 41% of Revenue’s valuation, and the €280 minimum is the least of it. Motor tax is €56 a year, the ZV plate is optional and free, and the NCT is every two years until the car is 40.
4NOx: nil at 30 years
The secondary sources and the calculator treat cars registered at 30 years or more as outside the NOx levy; we are confirming it with Revenue (V20). Registered younger, a petrol car with no evidence pays the €600 default and a diesel €4,850, which rules out every diesel Land Cruiser and Patrol under 30.
What they land at
One typical car per model, priced by the engine today.
Computed at the ECB rate of 180.94 yen per euro on 18 Sept 2026 with the calculator’s defaults. Each model page carries three scenarios and says where every number came from.
| Model | Typical car | Duty | VRT | Landed incl. fee | Across scenarios | Model page |
|---|---|---|---|---|---|---|
| Nissan Skyline GT-R R32 | 1992 standard, 80,000 km | 0% | €200 vintage | €40,438 | €34,133–€60,055 | Page |
| Toyota Supra A80 | 1996 SZ-R 5-speed, 110,000 km | 0% | €200 vintage | €35,534 | €35,534–€70,564 | Page |
| Mazda MX-5 NA | 1993 1.8 V-Special, 90,000 km | 0% | €200 vintage | €13,115 | €10,313–€14,516 | Page |
| Mazda RX-7 FD | 1995 Type RZ, 80,000 km | 0% | €200 vintage | €40,438 | €30,630–€49,546 | Page |
| Nissan Silvia | 1996 S14 K’s Aero, 90,000 km | 0% | €200 vintage | €23,624 | €19,420–€33,432 | Page |
| Nissan Figaro | 1991 Figaro, 42,000 km, roof and paint renewed | 0% | €200 vintage | €23,624 | €14,516–€23,624 | Page |
| Honda, Suzuki and Mazda Beat, Cappuccino and AZ-1 | 1995 Suzuki Cappuccino K6A, 70,000 km | 0% | €200 vintage | €17,319 | €13,816–€26,426 | Page |
| Toyota Land Cruiser 60 and 70 | 1989 FJ62G 3F petrol, five-speed, 180,000 km | 0% | €200 vintage | €26,426 | €26,426–€37,636 | Page |
| Rover Mini | 1998 Paul Smith edition, 45,000 km, registered after its 30th birthday, heading 9705 | 10% | €200 vintage | €22,223 | €15,217–€34,506 | Page |
| Porsche 911 (964) | 1992 Carrera 4 cabriolet, left-hand drive, Tiptronic, 80,000 km, heading 9705 | 10% | €200 vintage | €84,575 | €81,293–€95,084 | Page |
Irish forecourt figures are dated asking prices found for a comparable car, not valuations; “saves” is the forecourt price less the landed cost including our fee.
Nissan
0% dutySkyline GT-R R32
BNR32, 1989 to 1994, with the RB26DETT twin-turbo straight six and ATTESA all-wheel drive; the car that earned the Godzilla name.
Landed from€34,133
Toyota
0% dutySupra A80
JZA80, 1993 to 2002: the twin-turbo 2JZ-GTE in the RZ and RZ-S, the naturally aspirated 2JZ-GE in the SZ and SZ-R.
Landed from€35,534
Mazda
0% dutyMX-5 NA
Sold in Japan as the Eunos Roadster, 1989 to 1997: the NA with the pop-up headlights, in 1.6 and from 1993 1.8 form.
Landed from€10,313
Mazda
0% dutyRX-7 FD
FD3S, 1991 to 2002, badged Efini until 1997: the twin-turbo 13B-REW rotary in a body that has never gone out of fashion.
Landed from€30,630
Nissan
0% dutySilvia
S13 (1988 to 1993), S14 (1993 to 1998) and S15 (1999 to 2002): the rear-drive coupé with the SR20DET turbo that the drift world made famous.
Landed from€19,420
Nissan
0% dutyFigaro
The Pike Factory cars: Be-1 (1987), Pao and S-Cargo (1989) and the Figaro (1991), 20,073 of which were sold by lottery with a 1.0-litre turbo, a three-speed automatic and four colours named after the seasons.
Landed from€14,516
Honda, Suzuki and Mazda
0% dutyBeat, Cappuccino and AZ-1
The ABC of 1991 to 1998: Autozam AZ-1 (gullwing, mid-engined, 4,392 built), Honda Beat (mid-engined roadster, 33,600) and Suzuki Cappuccino (front-engined, rear-drive, about 28,000), all with 660 cc and 64 ps.
Landed from€13,816
Toyota
0% dutyLand Cruiser 60 and 70
The 60 series (1980 to 1990) and the 70 series (1984 on): HJ61 and FJ62 wagons, the HZJ77 and its 1HZ diesel, the BJ74 with the 13B-T.
Landed from€26,426
Rover
10% dutyMini
The 1990s Longbridge Mini as Japan bought it: Cooper, Mayfair and Sprite with the 1.3i, factory air conditioning, the four-speed automatic option and Japan-only editions such as the 1998 Paul Smith.
Landed from€15,217
Porsche
10% duty911 (964)
The 1989 to 1994 911: Carrera 2 and Carrera 4, coupé, Targa and cabriolet, manual and Tiptronic, sold new in Japan in both right- and left-hand drive by Mizwa.
Landed from€81,293
What works
- Skyline GT-R R32 and R33, and any other car already over 30: €200 VRT, no NOx, no CO2 evidence
- Early Supra A80, FD and FC RX-7, NA Roadster, Silvia S13 and S14, first-generation NSX: the same rule, the same paperwork
- Figaro, Pao, Beat, Cappuccino and AZ-1 for the buyer who wants the best one in the country rather than the cheapest
- Land Cruiser 60 and 70 series built to 1996, diesel or petrol, on the right side of the NOx trap
- The right-hand-drive European classics Japan bought new, a 964 or a Mini, declared under heading 9705 for the duty
What to avoid
- Cars 27 to 29 years old registered now: 41% of a collector’s valuation with no CO2 evidence
- Budgeting 13.5% VAT on a car you intend to drive: Revenue charges 23%
- A diesel Land Cruiser or Patrol under 30: €4,850 of NOx levy with no evidence to be had
- Anything without a chassis-number history and a readable auction sheet: modified, repaired and re-shelled cars are the norm at this age, and a modified car also fails the heading 9705 tests
Questions people ask
Guides for this segment
How is the 30 years counted?
From the date of first registration in Japan, printed on the export certificate, to the date the car is registered in Ireland. It is counted to the month, so a car first registered in March 1997 is 30 in March 2027, whatever its model year.
Can I buy a 28-year-old car and wait two years to register it?
Not in Ireland: a vehicle kept in the State must be registered within 30 days of arrival, and possession of an unregistered vehicle is an offence under the Finance Act 1992. The lawful wait is outside the State, in storage in Japan, which we are pricing (V25) and confirming with Revenue in writing (V21). The calculator shows both dates side by side, and the 30-year timetable lists when each chassis crosses the line.
Does a classic from Japan pay import duty?
A Japanese-built classic pays 0% with a Statement on Origin. A British-, German- or Italian-built car bought in Japan pays 10% on an ordinary declaration and 0% if it is declared under heading 9705 as an original car over 30, which Irish brokers obtain routinely.
Is the VAT 13.5% on a classic?
Not for a car that will be registered and driven. Revenue lists vintage cars at the standard 23% rate; the 13.5% collectors’ rate is applied only to a car kept off the road, and a wrong claim risks fines and confiscation. Budget 23%.
Do classics need the NCT and motor tax?
Motor tax is the vintage rate of €56 a year once the car is over 30. Cars under 40 years old still need the NCT, every two years, so the tyres, lights and emissions on a 1990s turbo car have to pass. Over 40 there is no test for a car in private use.
Price the exact car.
Hammer price, first-registration month, the CO2 and NOx figures if you have them, and the planned registration date under Advanced for a car near its 30th birthday. Every line itemised, with a range. Other segments: all models.