Import a Nissan 180SX from Japan to Ireland: what it really costs
The S13 Silvia’s hatchback twin, March 1989 to December 1998: CA18DET until 1991, then the SR20DET, with the Type X facelift from August 1996.
The 180SX outlived the S13 Silvia by five years, which is why it straddles the 30-year line the way the Silvia does not. Everything built to the autumn of 1996 is €200 of VRT now; the 1997 and 1998 Type X cars, the ones with the deep bumpers and the most money in them, are 41% of the valuation until their own birthdays in 2027 and 2028.
It is also the most drifted car in Japan, which cuts both ways: plenty of supply, and almost no unmolested examples. A standard late Type X with the auction record to prove it is a collector’s car; a welded, swapped and re-shelled one is a tool, and the two should not be priced the same.
- Customs duty
- 0%
- With a Statement on Origin; 10% without one.
- VRT in the scenarios
- 0% to 41%
- of Revenue’s valuation, by CO2 band
- Landed, incl. fee
- €22,223 to €47,291
- 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. CO2 evidence would not change the band for this car: tested at 205, 230, 255 g/km it is 41% every time, so evidence only moves the NOx line. 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 |
|---|---|---|---|---|---|
| 1992 Type II SR20DET, five-speed, 140,000 kmPetrol | ¥2,600,000 | €24,000 | 34 years old → vintage rate, €200 | €22,223 | Open |
| 1997 Type X, 100,000 km, registered nowPetrol | ¥4,000,000 | €36,000 | 230 NEDC → 247 → band 20, 41% | €47,291 | Open |
| 1997 Type X, 100,000 km, registered after its 30th birthdayPetrol · registered 1 May 2027 | ¥4,000,000 | €36,000 | 30 years old → vintage rate, €200 | €32,031 | Open |
- 1992 Type II SR20DET, five-speed, 140,000 km: A grade 3.5 to 4 SR20DET car with coil-overs declared; price from the 2026 range, value an estimate. Over 30, so €200 VRT.
- 1997 Type X, 100,000 km, registered now: A clean facelift car at the middle of the 2026 range. A disclosure is assumed to return about 230 g/km NEDC, band 20 either way; NOx at the €600 default.
- 1997 Type X, 100,000 km, registered after its 30th birthday: The same car registered in May 2027 when it turns 30: €200 VRT and no levy, a wait of months rather than years. It would have to stay in Japan until then (V21, V25).
VRT and the OMSP
180SXs registered in Japan 30 years or more before the day you register pay €200; in late 2026 that is every car built to the autumn of 1996. A 1997 or 1998 Type X registered before its birthday is 41% of the valuation with no CO2 evidence that helps: on €36,000, about €14,760 plus the €600 NOx default.
For a Type X the wait is short, months rather than years, which makes the birthday hold in Japan the obvious plan for anyone buying one now (V25).
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 (Nissan Kyushu plant, Kanda, Fukuoka). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Classic or agreed-value policies with limited mileage for the cars over 30, and specialist cover for the Type X; every insurer asks about modifications on an S-chassis and younger drivers are often refused. Motor tax at the €56 vintage rate over 30.
Generations
- Type I and II (March 1989 to January 1991): CA18DET, 175 ps, five-speed or automatic, pop-up lights that every generation kept. All over 30.
- Type II and III (January 1991 to August 1996): SR20DET, 205 ps, the engine the car is known for; a 1996 minor change before the facelift. All over 30 by the autumn of 2026.
- Type X, Type S and Type R (August 1996 to December 1998): the facelift with the new bumpers, spoiler and lights; Type S is the naturally aspirated SR20DE. The 1997 and 1998 cars are the ones still under 30.
Before you bid
- CA18DET or SR20DET, factory or swapped: the engine number and the auction sheet, not the badge.
- 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.
- Pop-up light motors and the rear hatch seals are the small expensive things; rust in the rear arches and the strut towers is the big one.
Where the numbers come from
- Japanese prices in 2026: SR20DET Type II and III cars ¥2,000,000 to ¥3,500,000, late Type X ¥3,500,000 to ¥5,500,000 for clean examples, CA18DET cars ¥1,800,000 to ¥2,600,000 (exporter listings and auction results; directional).
- Irish comparables are few; the values in the scenarios are estimates, and on the cars over 30 they set only the insurance and the estimate range.
- Sil80 conversions (a Silvia front on a 180SX) and Onevia conversions the other way are common; the chassis number stays RPS13 and the auction sheet notes the swap.
Questions people ask
Which 180SXs are 30 years old now?
Every one first registered in Japan 30 years or more before the day it is registered in Ireland, which in late 2026 means cars built up to the autumn of 1996. The 1997 and 1998 Type X cars follow month by month through December 2028.
How much VRT does a late Type X pay?
Registered under 30, 41% of Revenue’s valuation plus the €600 NOx default: on €36,000 about €14,760 and €600. Registered at 30, €200 and no levy. For most Type X cars that is a wait of months.
Can I buy it now and register it when it turns 30?
Not by keeping it unregistered in Ireland. The lawful route is to leave the car in Japan, in storage at the exporter’s yard, until its 30th birthday and ship it then; we are pricing that storage (V25). The calculator shows the landed cost on both dates for any car under 30.
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 180SX
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.