Import a Nissan Laurel C33 or C35, or a Cefiro A31, from Japan to Ireland
The rear-drive Nissan saloons that share the Skyline’s engines: Laurel C33 (1989 to 1993) and C35 (1997 to 2002), and the Cefiro A31 (1988 to 1994).
Irish drifters have known about these for years: a Laurel or a Cefiro is a Skyline underneath, with the RB20DET or RB25DET, the same rear axle and a saloon body that nobody is precious about, at roughly two-thirds of the price. Every C33 and every A31 is over 30 in 2026, so the taxes are 23% VAT, €200 of VRT and nothing else.
The C35, the last Laurel, is the one to watch: built from June 1997, it turns 30 between 2027 and 2032, and until then it is 41% of a valuation that is modest, because almost nobody in Ireland has heard of it. On a €15,000 valuation that is €6,150 of VRT and the €600 NOx default, which is real money but not the €15,000 an S15 or an R34 attracts.
- 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
- €16,618 to €21,166
- 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 215, 245, 275 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 |
|---|---|---|---|---|---|
| 1991 Laurel C33 Medalist Club S, RB20DET, 140,000 kmPetrol | ¥2,000,000 | €18,000 | 35 years old → vintage rate, €200 | €18,019 | Open |
| 1990 Cefiro A31 Cruising turbo, 160,000 kmPetrol | ¥1,800,000 | €16,000 | 36 years old → vintage rate, €200 | €16,618 | Open |
| 1998 Laurel C35 Club S turbo, 120,000 km, registered nowPetrol | ¥1,500,000 | €15,000 | 245 NEDC → 261 → band 20, 41% | €21,166 | Open |
- 1991 Laurel C33 Medalist Club S, RB20DET, 140,000 km: A grade 3.5 car with the turbo and a manual conversion declared on the sheet; price from the 2026 range, value an estimate. Over 30, so €200 VRT.
- 1990 Cefiro A31 Cruising turbo, 160,000 km: A factory automatic RB20DET car; price from 2026 listings, value an estimate. Over 30, so €200 VRT.
- 1998 Laurel C35 Club S turbo, 120,000 km, registered now: An automatic RB25DET car at the middle of the 2026 range. A disclosure is assumed to return about 245 g/km NEDC, band 20 either way; NOx at the €600 default. Registered after April 2028 it would be €200.
VRT and the OMSP
C33s and A31s pay €200. A C35 registered before its 30th birthday is 41% of a valuation that Revenue will have to construct from UK listings and the Skyline market: on €15,000 about €6,150 plus the €600 NOx default.
Because the valuation is low the birthday is worth less here than on an S15: roughly €6,500 on a C35 against €17,000 on a Spec-R. It is still the difference between a bargain and a fair price.
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). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Classic policies with agreed value and limited mileage for the C33 and A31, and specialist cover for the C35; the underwriters will not have the model in their systems and will ask for photographs and a valuation. Motor tax at the €56 vintage rate over 30.
Generations
- Laurel C33 (January 1989 to January 1993): Medalist Club S with the RB20DET, 205 ps, five-speed manual or automatic; RB20DE and RB20E in the lesser grades. All over 30.
- Cefiro A31 (September 1988 to August 1994): RB20DET in the Cruising and Touring turbo grades, mostly automatic from the factory, with five-speed conversions common. All over 30.
- Laurel C35 (June 1997 to August 2002): Club S with the RB25DET, 235 ps, automatic only from the factory, and the naturally aspirated RB20DE and RB25DE grades. The C34 (1993 to 1997) sits between, with a rarer RB25DET Club S from 1994.
Before you bid
- Factory manual or converted: almost every manual A31 and most manual C33s started as automatics, which is fine if the conversion is documented and priced.
- 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.
- Parts supply is thinner than for a Skyline; body panels and trim are the hard items, mechanicals are shared.
Where the numbers come from
- Japanese prices in 2026: C33 Club S RB20DET cars ¥1,500,000 to ¥2,800,000, A31 turbos ¥1,500,000 to ¥2,500,000, C35 Club S turbos ¥1,200,000 to ¥2,200,000, with standard automatic cars at the bottom of each (exporter listings and auction results; directional).
- There are almost no Irish comparables; the values in the scenarios are estimates for insurance and the estimate range, and on the cars over 30 they do not affect the tax.
- Most of these cars have been drifted in Japan already; a standard, unwelded example is the exception and is priced as one.
Questions people ask
Why buy a Laurel instead of a Skyline?
Price and body. It has the same RB engine and rear axle for about two-thirds of the money, and a saloon shell that nobody minds caging. Every C33 and A31 is over 30, so the tax position is identical to an R32.
How much VRT does a C35 pay?
Registered under 30, 41% of Revenue’s valuation plus the €600 NOx default: on €15,000 about €6,150 and €600. Registered at 30, from June 2027 for the earliest cars, €200 and no levy.
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 Laurel and Cefiro
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.