The 30-year VRT timetable for drift and JDM chassis

From the date of first registration in Japan, printed on the export certificate, to the date the car is registered in Ireland, counted to the month. A car first registered in May 1998 is 30 in May 2028, whatever its model year or build date.

No. 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; Revenue’s competition exemption only covers cars that leave after the event. The lawful wait happens in Japan, in storage at the exporter’s yard, and we are pricing it (V25) and confirming the position with Revenue in writing (V21).

Because every car on this table has a real CO2 figure above 190 g/km, which is the top band at 41%. Evidence only moves the NOx levy, from the €600 default to a figure based on the certified NOx, typically €100 to €400 for these engines.

They are research assumptions for 2026, stated on each model page: a plausible price in Japan for the youngest car of the run and a plausible Revenue valuation. Change either in the calculator and the two totals move with it; the gap between them is mostly the VRT and does not depend much on the price.

The €200 vintage rate depends on age, not condition. Revenue’s valuation matters only when the car is under 30, and heading 9705, which removes the duty on a non-Japanese-built car over 30, requires original condition, so a heavily modified car pays the 10%. The VAT is 23% either way for a car that will be driven.