Import a Nissan Fairlady Z Z33 (350Z) from Japan to Ireland: what it really costs
The 350Z as Japan sold it, July 2002 to November 2008: VQ35DE with 280 then 294 ps, the 313 ps VQ35HR from 2007, coupé and roadster, Version S, ST and T grades.
The Z33 is the cheap, honest modern rear-driver: a Japanese car that Ireland also sold new, so the underwriters know it, the certificate of conformity exists for the equivalent car, and Revenue’s valuation follows a used 350Z market in the low teens rather than a collector’s one. At €12,000 the 41% band is €4,920, and with the European NOx figure the levy is a couple of hundred euro rather than €600.
Japan has thousands of them from ¥900,000 upwards, mostly automatic, and the manuals and the later HR cars carry the premium. It will not turn 30 until 2032, and it does not need to: the tax is bearable today because the car is worth so little here.
- Customs duty
- 0%
- With a Statement on Origin; 10% without one.
- VRT in the scenarios
- 41% to 41%
- of Revenue’s valuation, by CO2 band
- Landed, incl. fee
- €18,010 to €26,365
- 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 250, 280, 310 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 |
|---|---|---|---|---|---|
| 2004 Version ST six-speed, 90,000 kmPetrol | ¥1,300,000 | €12,000 | 273 NEDC → 286 → band 20, 41% | €18,110 | Open |
| 2007 Version ST HR six-speed, 70,000 kmPetrol | ¥2,200,000 | €17,000 | 280 NEDC → 293 → band 20, 41% | €26,465 | Open |
| 2005 Roadster Version T automatic, 60,000 kmPetrol | ¥1,500,000 | €13,000 | 280 NEDC → 293 → band 20, 41% | €19,921 | Open |
- 2004 Version ST six-speed, 90,000 km: A manual Version ST at the middle of the 2026 range; the European car’s 273 g/km NEDC and a NOx figure of about 35 mg/km assumed via a disclosure. Value from the Irish 350Z cluster.
- 2007 Version ST HR six-speed, 70,000 km: A late HR manual; figures as for the early car. The valuation is the top of the Irish range because HR cars are few.
- 2005 Roadster Version T automatic, 60,000 km: A convertible automatic, the common Japanese specification; value an estimate against the few Irish roadsters.
VRT and the OMSP
The Z33 is in band 20 at 41% on any evidence, because the European figure is about 273 g/km NEDC. What keeps the VRT moderate is the valuation: Irish 350Zs sell in the low to mid teens, and Revenue will value a Japanese-market car against them. On €12,000 the VRT is €4,920.
Manual, HR and Nismo cars attract a higher valuation and a higher bill; an automatic roadster the lowest. The band does not move.
NOx levy
This car was also sold new in Europe, so a certificate of conformity for the equivalent model exists and a disclosure usually returns a NOx figure in the tens of milligrams: a levy of €150 to €400 rather than the €600 default. The CO2 figure it carries is above 190 g/km, so the band stays at 41%.
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, Tochigi plant). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Mainstream insurers know the 350Z and quote it as a performance car, with a loading rather than a refusal for drivers over 25; a Japanese-market Fairlady Z may need a broker to match it to the European car in the system. Declare modifications; track use is never covered.
Generations
- Z33 (July 2002 to 2005): VQ35DE, 280 ps, six-speed manual or five-speed automatic; Version S with the Brembo brakes and the limited-slip differential, Version T with leather, Version ST with both.
- Z33 rev-up (2005 to 2006): 294 ps with the higher-revving VQ35DE, the roadster from 2003, and the Nismo cars.
- Z33 HR (January 2007 to November 2008): the VQ35HR with 313 ps, the twin-intake bonnet bulge, and a stronger gearbox; the one to have if the price gap is small.
Before you bid
- Early VQ35DE cars use oil and some had gallery gasket failures; a service record and a compression check matter more than the odometer.
- 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.
- Japanese-market cars have the navigation unit and the radio band to replace, and often lack the Brembo brakes that the European car had as standard on some grades: check the grade on the auction sheet.
Where the numbers come from
- Japanese prices in 2026: early Version S and ST cars ¥900,000 to ¥1,800,000 with manuals at the top, HR cars ¥1,800,000 to ¥2,800,000, roadsters from ¥1,200,000 (exporter listings and auction results; directional).
- Irish 350Zs in 2026 asked roughly €9,000 to €18,000 depending on year and engine, with HR cars at the top (DoneDeal and cars.ie, dated). The scenarios use €12,000 to €17,000 as Revenue’s likely view.
- The European 350Z’s certificate carries a CO2 figure of about 273 g/km NEDC and a NOx figure in the tens of milligrams; a disclosure based on it is the usual route for the Japanese-market car.
Questions people ask
How much VRT does a 350Z pay?
41% of Revenue’s valuation plus the NOx levy. On an Irish 350Z valuation of €12,000 that is €4,920, and with the European NOx figure the levy is about €175 rather than the €600 default.
Will the European 350Z paperwork work for a Fairlady Z?
A disclosure based on the equivalent European car is the usual route and the scenarios assume it is accepted; the CO2 figure is above 190 g/km either way, so the only effect is on the NOx levy.
Is it worth waiting for the 30-year rule?
No. The Z33 does not turn 30 until 2032 and the VRT today is €5,000 to €7,000 on a car whose Irish value is low; the wait would not be worth it. This is a car to import now if you want one.
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 Fairlady Z Z33
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.