Import a Nissan Skyline GT-R R32 from Japan to Ireland: what it really costs
BNR32, 1989 to 1994, with the RB26DETT twin-turbo straight six and ATTESA all-wheel drive; the car that earned the Godzilla name.
Every R32 GT-R is now more than 30 years old, and that changes the Irish tax picture completely. VRT is a flat €200 instead of a percentage of a €50,000 valuation, there is no NOx levy, and no CO2 evidence is needed at the NCTS. What is left is the purchase price, the shipping and 23% VAT on the customs value.
The buying is where the risk lives. R32 values have climbed for a decade, mileage and history matter enormously, and modified or crash-repaired cars outnumber clean ones at auction. The chassis-number history and the auction sheet are the whole job.
- 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
- €34,133 to €60,055
- 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 standard, 95,000 kmPetrol | ¥4,300,000 | €42,000 | 36 years old → vintage rate, €200 | €34,133 | Open |
| 1992 standard, 80,000 kmPetrol | ¥5,200,000 | €50,000 | 34 years old → vintage rate, €200 | €40,438 | Open |
| 1994 V-Spec II, 70,000 kmPetrol | ¥8,000,000 | €75,000 | 32 years old → vintage rate, €200 | €60,055 | Open |
- 1990 standard, 95,000 km: An honest grade 3.5 to 4 car with some age; price from the 2026 auction range, value an estimate.
- 1992 standard, 80,000 km: A grade 4 car with verified mileage; the middle of the 2026 range.
- 1994 V-Spec II, 70,000 km: The collectible variant; price and value assumptions from 2026 specialist listings.
VRT and the OMSP
A car that is 30 years old or more on the day it is registered pays VRT of €200, whatever it is worth and whatever it emits. Every R32 GT-R qualifies: the last were built in 1994.
No CO2 evidence is needed and the top-band trap that catches younger classics does not apply. The Irish value still sets the insurance conversation and the range on the estimate, but not the tax.
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). If it did apply, a 1990 petrol car with no NOx evidence would pay the €600 default.
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, exactly as for a modern car. Heading 9705, the collectors’-piece classification, is the route to 0% duty for a car over 30 that was built somewhere else; on a Japanese-built car it adds nothing, and it does not reduce the VAT: Revenue charges the standard 23% on a vintage car that will be driven, and the 13.5% collectors’ rate is for a piece kept off the road (V19).
Built in: Japan (Nissan Musashimurayama, Tokyo). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Classic-car policies: agreed value, limited annual mileage, often a minimum driver age and sometimes club membership. Mainstream insurers will decline; the specialist brokers quote R32s routinely. Motor tax on a car over 30 years old is the vintage rate of €56 a year, and cars under 40 years old still need the NCT.
Generations
- Standard BNR32 (August 1989 to 1994): about 44,000 built, the bulk of what comes up at auction.
- Nismo (1990, 560 cars), N1 (from 1991), V-Spec (February 1993, Brembo brakes, 17-inch BBS wheels) and V-Spec II (February 1994, wider tyres): the collectible ones, priced accordingly.
Before you bid
- Odometer and history: the chassis-number check against the auction record is the only defence against wound-back mileage and undisclosed repairs on a 35-year-old performance car.
- Rust: rear arches, sills, strut towers and the boot floor. Insist on underside photographs or a pre-bid inspection.
- Modifications: most R32s have been modified at some point. Standard cars carry a premium and insure more easily; a grade R (repaired) car should be priced as one.
- The 30-year date is the first Japanese registration date on the export certificate, month and all. Every R32 clears it, but the same rule decides everything for the younger classics.
- The Statement on Origin still matters: without it or the collector’s-piece classification, 10% duty applies to a Japanese-built classic exactly as to a modern car.
- Japanese tyres often lack the E-mark the NCT requires: budget €300–600 for a set.
Where the numbers come from
- Japanese auction and exporter prices in 2026 for a standard R32 GT-R in honest condition ran roughly ¥4,000,000 to ¥7,000,000, with V-Spec cars from ¥8,000,000 and Nismo cars well into eight figures; specialist exporters review these ranges monthly against live results (research assumption; directional).
- There is no meaningful Irish market to compare against: R32 GT-Rs for sale in Ireland are rare, and UK specialist dealers listed standard cars at roughly £45,000 to £75,000 in 2026. The Irish values below are estimates for insurance and the estimate range only; they do not affect VRT.
- Because VRT is flat, the landed cost moves almost one-for-one with the yen price and the exchange rate.
Questions people ask
How much is the VRT on an R32 GT-R?
€200. Every R32 is more than 30 years old, and a car registered at 30 years or more pays the flat vintage rate rather than a percentage of its value.
Is there customs duty on a classic Japanese car?
Not with a Statement on Origin from the exporter, because the car is Japanese-built. Heading 9705 adds nothing to a Japanese-built car: the duty is already nil and the VAT stays at 23% for a car that will be driven.
Does the NOx levy apply?
Not on a car registered at 30 years or more, according to the sources we have and the way the calculator treats it. We are confirming the point with Revenue; it would be €600 if it did.
What does an R32 GT-R cost landed in Ireland?
Roughly the Japanese price plus about €2,500 to get it here, plus 23% VAT on all of that, plus about €1,000 of Irish-side costs and the €795 fee: around €38,000 to €60,000 for standard to V-Spec cars at 2026 prices. The calculator shows the exact car.
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 Skyline GT-R R32
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.