German-built cars from Japan
Importing a German car from Japan to Ireland: the duty trap and why it still works
German premium cars were almost two-thirds of the used cars imported from Japan in 2025. They are cheap and clean, and every one of them pays 10% duty. The trade works anyway; here is how to price it honestly.
Japan buys German cars new in large numbers and sells them used at prices that look like misprints, with low mileage and no salt damage. Irish dealers have noticed: the Golf, Polo and A3 top the import charts, and the BMW 3 Series and Mercedes A and C-Class follow. Dealers were quoting a €4,000 to €5,000 advantage over the same car from Britain in 2026.
None of that changes where the car was built. Duty follows origin, so a Wolfsburg Golf that spent eight years in Osaka pays 10% of its customs value at Dublin Port, and import VAT is charged on the duty as well. The diesels add the NOx question. Priced with both in, plenty of these cars still make sense; priced without them, they are a surprise at the port.
Japan, Britain or Northern Ireland?
The same Golf, 3 Series or A-Class priced from all three sources side by side, with the break-even price for each. A German-built car pays duty from Japan and from Britain alike.
Compare the three routesThe rules, route by route
Origin, duty, VAT, the Northern Ireland conditions and what is identical everywhere, with worked examples.
Read the guide
How the taxes fall
Duty, VAT, VRT and NOx for these cars.
1Customs duty: 10%, no exceptions
The EU–Japan 0% rate covers goods of Japanese origin. A car built in Germany, Spain, Hungary or Britain is not one, however long it lived in Japan and whatever the export paperwork says. Duty is 10% of the customs value, and the calculator reads the VIN to warn you.
2VAT: 23%, charged on the duty too
Import VAT is 23% of the customs value plus the duty. On a €15,000 customs value the duty is €1,500 and the VAT on that duty a further €345, before the €3,450 of VAT on the car itself.
3VRT: European figures, well-known values
These cars have certificates of conformity with WLTP or NEDC CO2 figures, and Revenue has valued thousands of them, so the band and the OMSP are the most predictable on the site. NEDC-era figures are uplifted before banding, which pushes older diesels a band higher than their newer equivalents.
4NOx: the diesel question
Petrol Golfs and Polos certify low and pay tens of euro. Diesels certify at 35 to 80 mg/km, a levy of roughly €175 to €800 with the figure, and €4,850 without it. The figure is on the German certificate of conformity, not the Japanese paperwork, so obtaining it is a step in the process.
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 |
|---|---|---|---|---|---|---|
| Volkswagen Golf | 2018 Mk7.5 GTI, 40,000 km | 10% | 30% · €8,100 | €27,666 | €15,903–€27,666 | Page |
| Volkswagen Polo | 2019 AW 1.0 TSI, 40,000 km | 10% | 16% · €2,400 | €14,259 | €11,958–€17,026 | Page |
| Audi A3 | 2019 8V Sportback 30 TFSI, 40,000 km | 10% | 17.5% · €3,675 | €18,617 | €14,189–€25,982 | Page |
| BMW 320d | 2018 F31 320d Touring M Sport, 55,000 km | 10% | 21.5% · €4,730 | €23,760 | €18,577–€28,297 | Page |
| Mercedes-Benz A-Class | 2019 W177 A180 Style, 35,000 km | 10% | 19.25% · €4,620 | €24,932 | €18,271–€29,765 | Page |
| Mercedes-Benz C-Class | 2018 W205 C200 Sports, 45,000 km | 10% | 25% · €6,500 | €28,363 | €21,333–€30,140 | Page |
| Mini Cooper | 2018 F55 Cooper 5-door, 40,000 km | 10% | 20% · €3,500 | €20,444 | €17,038–€26,653 | 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.
Volkswagen
10% dutyGolf
The most imported model from Japan in 2025.
Landed from€15,903
Volkswagen
10% dutyPolo
The second most imported model from Japan in 2025.
Landed from€11,958
Audi
10% dutyA3
The third most imported model from Japan in 2025 and the most common premium one.
Landed from€14,189
BMW
10% duty320d
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.
Landed from€18,577
Mercedes-Benz
10% dutyA-Class
Japan buys the A-Class as a premium small car and sells it used at prices that undercut Irish dealers by thousands; the same car pays 10% duty coming here.
Landed from€18,271
Mercedes-Benz
10% dutyC-Class
The premium saloon Japan buys new in volume and sells used cheaply; the C180 and C200 petrols and the C220d diesel are the imports that make sense.
Landed from€21,333
Mini
10% dutyCooper
Japan is one of Mini’s biggest markets and its used Coopers are cheap and low in mileage; being built in England, they pay 10% duty like a German car.
Landed from€17,038
What works
- Petrol Golfs, Polos and A3s: 10% duty, low NOx, predictable VRT, strong Irish demand
- BMW 320d and 520d, Mercedes C220d, with the NOx figure in hand: the price gap over UK cars covers the duty
- Any German car where the Japanese price is low enough that duty plus VAT on duty still leaves a margin against the Irish price
What to avoid
- Any diesel without a route to the NOx figure
- Cars with high-CO2 NEDC figures that uplift into the 30% and 35% bands: the duty and the VRT compound
- Comparing against the UK price rather than the Irish one: the saving that matters is on Irish plates
Questions people ask
Guides for this segment
Can a Japanese exporter provide a Statement on Origin for a German car?
No. The statement declares Japanese preferential origin, and a German-built car does not have it. Any exporter offering one for a Golf is either mistaken or worse. Budget the 10%.
Is a Japan-sourced Golf still cheaper than an Irish one?
Usually, because the Japanese price is low and the car is clean and low in mileage. The model pages show landed costs with the duty in against Irish forecourt prices, and the calculator prices the exact car.
Where do I get the NOx figure for a German diesel from Japan?
From the certificate of conformity for that VIN, which the manufacturer or a specialist can supply, or from a disclosure request. It is not on the Japanese export certificate.
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.