Import a Mazda RX-7 FC3S from Japan to Ireland: what it really costs
The second-generation Savanna RX-7, October 1985 to December 1991: 13B-T turbo rotary, the Infini limited editions, and the FC3C cabriolet.
Every FC is over 30 in 2026, which makes it the simplest car on this hub to tax: 23% VAT on the customs value, €200 of VRT, no NOx levy and no CO2 argument. The rotary is the complication, not the paperwork. Compression is everything on a 13B, the auction sheet does not measure it, and a pre-bid inspection with a compression test is the one expense nobody should skip.
Prices in Japan have followed the FD upwards but from a lower base, so a clean GT-X lands for the price of a used hot hatch and an Infini for rather more. The cabriolet is the cheap way in and the least drifted.
- Customs duty
- 0%
- With a Statement on Origin; 10% without one.
- VRT in the scenarios
- 0% to 0%
- of Revenue’s valuation, by CO2 band
- Landed, incl. fee
- €17,319 to €29,229
- 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. Open any row and replace the assumptions with a real car.
| Car | Price in Japan | Irish value | CO2 → band | Landed incl. fee | Open in calculator |
|---|---|---|---|---|---|
| 1990 GT-X Series 5, five-speed, 120,000 kmPetrol | ¥2,400,000 | €22,000 | 36 years old → vintage rate, €200 | €20,821 | Open |
| 1991 Infini IV, 90,000 kmPetrol | ¥3,600,000 | €32,000 | 35 years old → vintage rate, €200 | €29,229 | Open |
| 1988 FC3C cabriolet, 100,000 kmPetrol | ¥1,900,000 | €17,000 | 38 years old → vintage rate, €200 | €17,319 | Open |
- 1990 GT-X Series 5, five-speed, 120,000 km: A grade 3.5 to 4 car with a documented engine rebuild; price from the 2026 range, value an estimate. Over 30, so €200 VRT.
- 1991 Infini IV, 90,000 km: The most collectible standard FC; price from 2026 listings, value an estimate. Over 30, so €200 VRT.
- 1988 FC3C cabriolet, 100,000 km: A Series 4 cabriolet with the roof working; price from 2026 listings, value an estimate. Over 30, so €200 VRT.
VRT and the OMSP
Every FC is over 30: €200 of VRT, no CO2 evidence and no NOx levy on our reading (being confirmed, V20). The Irish value affects the insurance and the estimate range, not the tax.
Heading 9705 adds nothing to a Japanese-built car: the duty is already nil with a Statement on Origin, and Revenue keeps the VAT at 23% for a car that will be driven (V19).
NOx levy
None on a car registered at 30 years or more, as the engine and the secondary sources have it; we are confirming this with Revenue (V20). Registered younger, a petrol car with no NOx evidence pays the €600 default on top of the 41% band.
Without evidence Revenue charges €600 for petrol and hybrid cars, €4,850 for diesels.
Customs duty and origin
Japanese-built, so 0% customs duty applies with a Statement on Origin from the exporter; without it 10% of the customs value is charged and VAT is charged on the duty too. Heading 9705 adds nothing to a Japanese-built car over 30: the duty is already nil and Revenue keeps the VAT at 23% for a car that will be driven (V19). A modified car is still the same car for duty: origin follows the shell, not the engine in it.
Built in: Japan (Mazda, Hiroshima). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Classic policies with agreed value and limited mileage; the specialists know the FC and will want the compression result and photographs. Motor tax at the €56 vintage rate; the NCT still applies, and a tired rotary fails on emissions.
Generations
- Series 4 (October 1985 to 1989): 13B-T, 185 ps, five-speed or automatic; GT, GT-X and GT-Limited grades, the Infini I and II special editions.
- Series 5 (1989 to December 1991): the facelift with 205 ps, revised suspension and the later interior; Infini III and IV are the most valuable standard FCs.
- FC3C cabriolet (1987 to 1991): the same drivetrain with a power roof and a stiffer, heavier shell; rarely drifted, often the best-kept.
Before you bid
- Compression first: a cold-start video is not a compression test. Pay for the inspection before the bid.
- Welded or two-way differentials, hydraulic handbrakes, cut springs and knock-off coil-overs all appear on cars that read as standard in the photographs; ask for the auction sheet and underside pictures before you bid.
- Grade R and RA are repaired cars, common in this trade. Look at the chassis rails, the strut towers and the rear quarters in the pictures, and price a repaired shell as one.
- A Japanese bolt-in cage is not a competition cage here: Drift Masters has prohibited them since 2016 and Irish series run to FIA-style weld-in specifications. Budget for a cage if you intend to compete.
- A caged, lowered or non-running car cannot go on RoRo. Price the container in from the start, alone or shared.
- Coolant seals and the apex seals fail with heat and neglect; a car that has sat is a rebuild waiting to happen.
Where the numbers come from
- Japanese prices in 2026: Series 5 GT-X cars ¥1,800,000 to ¥3,200,000, Infini III and IV ¥2,800,000 to ¥4,500,000, cabriolets ¥1,500,000 to ¥2,600,000, with rebuilt or documented engines commanding a premium (exporter listings and auction results; directional).
- Irish comparables are rare; the values in the scenarios are estimates for insurance and the estimate range, and do not affect the tax on a car over 30.
- A rebuilt engine with a receipt is worth more than a low odometer reading on a rotary; ask for both, trust the receipt.
Questions people ask
How much VRT does an FC pay?
€200, because every FC3S is over 30 years old when registered. No CO2 evidence is needed and, on our reading, no NOx levy applies (being confirmed, V20).
Is the FC duty-free?
Yes, with a Statement on Origin from the exporter, because it was built in Japan. Heading 9705 adds nothing here: the duty is already nil and the VAT stays at 23% for a car you drive.
What kills the deal on a rotary?
Compression. A 13B with worn apex seals starts badly hot, smokes and will need a rebuild costing more than the difference between a good car and a bad one. Have it tested in Japan before you bid.
If it only ever goes to the track, do I still pay VRT?
Yes. 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 covers a car that comes in for an event and leaves again, not one that lives here. We are confirming this in writing (V21) and will not advise around it.
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 RX-7 FC
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.