Modern JDM and high-spec
Importing modern Japanese-market and high-spec cars to Ireland
The cars Ireland never got new: people-carriers, off-roaders and hot hatches straight from the Japanese market. Duty-free with the right paper, and then the VRT band meets the valuation.
This is the segment where the tax is not a percentage of a modest car but of an expensive one. An Alphard, a Land Cruiser Prado or a GR Yaris is Japanese-built and duty-free with a Statement on Origin, but its CO2 figure sits in the 30% to 41% bands and Revenue’s valuation can be €40,000 to €60,000. The multiplication is the whole story, and a €5,000 difference in the valuation is €2,000 of VRT.
The second story is evidence. Japan-only models have no European CO2 figure, so the band comes from a disclosure request, and the difference between 186 and 191 g/km is six percent of the car. Do the evidence before the bid.
Two famous cars belong here as warnings rather than candidates. The Supra A90 is built in Austria and the Civic Type R in England, so both pay 10% duty however Japanese they feel.
How the taxes fall
Duty, VAT, VRT and NOx for these cars.
1Customs duty: 0% for the Japanese-built, 10% for the imposters
Toyota, Lexus, Honda and Suzuki cars built in Japan are duty-free with a Statement on Origin. The Supra A90 (Graz, Austria) and the Civic Type R (Swindon, England) are not, and pay 10% of the customs value plus the VAT on it.
2VAT: 23% on a large customs value
The same 23% on the car, fees, freight and insurance plus any duty. On a ¥4,500,000 car that is around €6,500 before anything else.
3VRT: the 30% to 41% bands on a high value
Large petrol engines and heavy cars sit above 150 g/km, where the bands run from 25% to 41%, and Revenue values these cars against the few Irish examples for sale, which are dear. The estimate range on these pages is wide for that reason, and the confidence setting in the calculator is worth using honestly.
4NOx: small for petrol, evidence needed for diesel
Petrol Alphards and GR Yaris certify at 15 to 25 mg/km, a levy of about €75 to €125. Diesel Land Cruisers need the figure evidenced through a disclosure or pay €4,850.
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 | Irish forecourt | Model page |
|---|---|---|---|---|---|---|---|
| Toyota Alphard and Vellfire | 2018 AYH30 2.5 hybrid X, 60,000 km | 0% | 21.5% · €6,880 | €30,379 | €23,461–€41,931 | no comparable | Page |
| Suzuki Jimny | 2019 JB64 660 XC automatic, 30,000 km | 0% | 25% · €4,750 | €20,592 | €13,563–€24,544 | no comparable | Page |
| Toyota Land Cruiser Prado | 2019 TX-L 2.8 diesel, 7 seats, 50,000 km | 0% | 41% · €19,680 | €51,310 | €36,858–€59,010 | no comparable | Page |
| Toyota GR Yaris | 2021 RZ High Performance, 20,000 km | 0% | 35% · €16,100 | €52,235 | €45,580–€60,639 | €46,500costs €5,735 | 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.
Toyota
0% dutyAlphard and Vellfire
The luxury MPV never sold here.
Landed from€23,461
Suzuki
0% dutyJimny
Two cars share the name: the 660cc kei-class Jimny (JB23, JB64) that Japan keeps to itself, and the 1.5-litre Jimny Sierra (JB74) that Europe knows as the Jimny.
Landed from€13,563
Toyota
0% dutyLand Cruiser Prado
Sold here as the Land Cruiser; the Japanese market keeps the Prado name and offers petrol and diesel, five and seven seats, in grades Ireland never got.
Landed from€36,858
Toyota
0% dutyGR Yaris
The homologation special built at Toyota’s Motomachi plant; Japanese RZ and RZ High Performance grades correspond to the European Circuit Pack car.
Landed from€45,580
What works
- Toyota Alphard and Vellfire hybrids, where the CO2 figure keeps the band below the top
- GR Yaris: 35% band, tiny NOx, and a real saving against the few Irish cars for sale
- Land Cruiser Prado 2.8 diesel with the NOx figure in hand, if the valuation is checked first
- Suzuki Jimny in Japanese specification, at a small Irish value where even a high band is affordable
What to avoid
- Supra A90 and Civic Type R as “Japanese” imports: 10% duty plus the VAT on it
- Any petrol V6 people-carrier with an unchecked Irish valuation: 41% of a guess
- Diesel off-roaders with no route to a NOx figure
- Modified or grade R performance cars: valued, insured and resold as such
Questions people ask
Guides for this segment
Why is a Supra A90 not duty-free when a GR Yaris is?
Because the A90 is built by Magna Steyr in Graz, Austria, and origin follows the factory, not the badge. The GR Yaris is built at Toyota’s Motomachi plant in Japan and qualifies for the 0% rate with a Statement on Origin.
How does Revenue value a car that was never sold in Ireland?
By reference to the nearest equivalent and to market evidence, usually the handful of Irish asking prices for the same model. For these cars that means a high and somewhat uncertain valuation; we are confirming the mechanics with Revenue (V6), and the calculator’s range reflects the uncertainty.
Is there any way round the 41% band on an Alphard?
Evidence and choice of variant. A hybrid Alphard with a disclosed CO2 figure in the 140s bands at 20% to 21.5%, not 41%. The petrol V6 does not have that option.
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.