Import a Nissan Skyline GTS-t or GT-T from Japan to Ireland: R32, R33 and R34 without the R
The rear-drive turbo Skylines: HCR32 GTS-t (1989 to 1993, RB20DET), ECR33 GTS25t (1993 to 1998, RB25DET) and ER34 25GT-Turbo (1998 to 2002, RB25DET NEO). Not the GT-R, which has its own page.
The GT-R gets the headlines and the GTS-t does the drifting. Every R32 GTS-t is over 30 in 2026 and most R33s are, which means €200 of VRT, no NOx levy and no CO2 argument on a car that costs a third of a GT-R in Japan. The R34 GT-T, the one with the 280 ps NEO engine and the looks, does not reach 30 until May 2028 at the earliest, and until then it is 41% of a valuation that has followed the GT-R upwards.
Two-door coupés carry a premium over the four-door saloons in Japan and here; the saloons are the cheaper way into the same RB engine and the same rear axle, and for a car that will be caged and driven hard the body count matters more than the door count.
- 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
- €19,420 to €45,890
- 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 210, 240, 270 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 R32 GTS-t Type M coupé, 130,000 kmPetrol | ¥2,400,000 | €24,000 | 34 years old → vintage rate, €200 | €20,821 | Open |
| 1996 R33 GTS25t Type M Series 2 coupé, 110,000 kmPetrol | ¥2,200,000 | €22,000 | 30 years old → vintage rate, €200 | €19,420 | Open |
| 1999 R34 25GT-Turbo coupé, 100,000 km, registered nowPetrol | ¥3,800,000 | €36,000 | 240 NEDC → 256 → band 20, 41% | €45,890 | Open |
- 1992 R32 GTS-t Type M coupé, 130,000 km: A grade 3.5 to 4 Type M with the RB20DET; price from the 2026 range, value an estimate. Over 30, so €200 VRT.
- 1996 R33 GTS25t Type M Series 2 coupé, 110,000 km: A Series 2 car that turned 30 in March 2026; price from 2026 listings, value an estimate.
- 1999 R34 25GT-Turbo coupé, 100,000 km, registered now: A standard GT-T at the middle of the 2026 range. A disclosure is assumed to return about 240 g/km NEDC, band 20 either way; NOx at the €600 default. Registered after February 2029 it would be €200.
VRT and the OMSP
R32s and most R33s pay €200. An R34 GT-T registered before its 30th birthday is 41% of Revenue’s valuation with no CO2 evidence that helps: on €36,000, about €14,760 plus the €600 NOx default. The month on the export certificate decides which side of the line a 1996 to 1998 R33 falls.
The valuation on an R34 follows the GT-R market upwards and is set by very few Irish comparables. Treat it as uncertain and read the range.
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, Murayama and Tochigi plants). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Classic or agreed-value policies for the R32 and R33, with limited mileage and a minimum driver age; the R34 sits with the performance specialists at a premium that reflects its value and its reputation. Every insurer asks about modifications on a Skyline.
Generations
- R32 GTS-t and GTS-t Type M (May 1989 to August 1993): RB20DET, 215 ps, five-speed manual or automatic, HICAS four-wheel steer on the Type M. All over 30.
- R33 GTS25t and GTS25t Type M (August 1993 to May 1998): RB25DET, 250 ps, the Series 2 from January 1996 with the revised front. Cars built to whichever month is 30 years before you register are €200; the 1997 and 1998 cars follow through 2028.
- R34 25GT-Turbo, usually called GT-T (May 1998 to August 2002): RB25DET NEO, 280 ps, five-speed manual or automatic, coupé and saloon. None reaches 30 before May 2028; the last in August 2032.
Before you bid
- RB20DET or RB25DET: engine swaps are common on R32s and the chassis number will not tell you; the engine number and the auction sheet will.
- 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.
- Rear arches and sills rust on R32s and R33s from the snow prefectures; ask for pictures with the wheels off if you can.
Where the numbers come from
- Japanese prices in 2026: R32 GTS-t Type M coupés ¥1,800,000 to ¥3,200,000, R33 GTS25t Type M ¥1,500,000 to ¥2,800,000 with saloons at the bottom, R34 GT-T coupés ¥3,200,000 to ¥5,500,000 and rising (exporter listings and auction results; directional).
- Irish and UK classifieds carry few of these cars; the Irish values in the scenarios are estimates, and on the cars over 30 they only set the insurance and the estimate range, not the tax.
- HICAS is often removed on drift cars and the RB20DET is often replaced by an RB25DET; either change is visible in the auction sheet notes and in the price.
Questions people ask
Which Skylines are 30 years old now?
Every R32 and every R33 first registered in Japan 30 years or more before the day it is registered in Ireland, which in late 2026 means R33s built up to the autumn of 1996. The 1997 and 1998 R33s follow through 2028; no R34 qualifies before May 2028.
How much VRT does an R34 GT-T 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.
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.
Is a four-door cheaper?
Usually, in Japan and in Ireland. The saloon shares the engine and the rear axle and costs less at auction, and its lower Irish value lowers the VRT on an R34 under 30. For a car that will be caged, many drivers prefer 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 Skyline GTS-t
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.