Import a Porsche 911 (964) from Japan to Ireland: heading 9705 and what it really costs
The 1989 to 1994 911: Carrera 2 and Carrera 4, coupé, Targa and cabriolet, manual and Tiptronic, sold new in Japan in both right- and left-hand drive by Mizwa.
The 964 is the European classic that makes the case for Japan best: Japan bought them new in right-hand drive, kept them in garages, and now sells them at prices that match Europe’s rather than undercut it. What Japan offers an Irish buyer is choice and condition; what heading 9705 offers is the removal of the 10% duty a German-built car would otherwise pay on the way in, worth about €9,400 on a ¥13,000,000 Carrera 2. The VAT stays at 23%, and every 964 is over 30, so VRT is €200.
Against that, a comparable Carrera 2 was asking £95,000 in Dublin this month, and the engine lands the Japanese car at about €96,000 with the heading and €105,650 without it. It is a car to buy from Japan for the right car, not for the sums.
- Customs duty
- 10%
- Built in Germany, so the EU–Japan rate does not apply.
- VRT in the scenarios
- 0% to 0%
- of Revenue’s valuation, by CO2 band
- Landed, incl. fee
- €81,293 to €95,084
- 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 Carrera 2 coupé, right-hand drive, manual, 110,000 km, heading 9705Petrol | ¥13,000,000 | €90,000 | 36 years old → vintage rate, €200 | €95,084 | Open |
| 1992 Carrera 4 cabriolet, left-hand drive, Tiptronic, 80,000 km, heading 9705Petrol | ¥11,500,000 | €80,000 | 34 years old → vintage rate, €200 | €84,575 | Open |
| 1991 Carrera 2 Tiptronic, left-hand drive, 130,000 km, ordinary declarationPetrol | ¥10,000,000 | €75,000 | 35 years old → vintage rate, €200 | €81,293 | Open |
- 1990 Carrera 2 coupé, right-hand drive, manual, 110,000 km, heading 9705: An original RHD manual coupé from Japanese dealer stock, declared under heading 9705: 0% duty, 23% VAT, €200 VRT. Value from the Dublin and British asking prices.
- 1992 Carrera 4 cabriolet, left-hand drive, Tiptronic, 80,000 km, heading 9705: A LHD automatic cabriolet, the Japanese-market value car, declared under heading 9705. Value an estimate below the coupé.
- 1991 Carrera 2 Tiptronic, left-hand drive, 130,000 km, ordinary declaration: The same kind of car declared as an ordinary passenger car, for comparison: 10% duty and VAT on the duty, about €7,300 more than under heading 9705 at this price. €200 VRT either way.
VRT and the OMSP
Every 964 is over 30: €200 of VRT, no CO2 evidence and no NOx levy on our reading (V20). The Irish valuation matters for the insurance and the estimate range only.
The customs position is what moves the total: 0% duty under heading 9705 for an original car, 10% on an ordinary declaration, and 23% VAT in both cases for a car that will be driven. A Binding Tariff Information decision before shipping settles the classification (V26).
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.
Without evidence Revenue charges €600 for petrol and hybrid cars, €4,850 for diesels.
Customs duty and origin
Built in Germany, so the EU–Japan 0% rate cannot apply and the EU–UK agreement’s 0% rate does not reach a car consigned from Japan: an ordinary declaration pays 10% customs duty on the customs value, and VAT on the duty too. A 964 of 30 years or more in original state can instead be declared under customs heading 9705 as a collectors’ piece, which Irish brokers obtain routinely and which removes the duty. 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). A Binding Tariff Information decision before shipping makes the classification certain (V26).
Built in: Germany (Porsche, Stuttgart-Zuffenhausen). German-built, so the EU–Japan 0% rate cannot apply; heading 9705 is the route to 0% duty for an original car over 30.
Insurance
A specialist agreed-value policy with limited mileage from the classic insurers, who know the 964 well; expect a valuation, photographs and a garaging condition. A Japanese-market car is a 964 to them once it has an Irish registration.
Generations
- Carrera 4 (1989) and Carrera 2 (1990 to 1994): the 3.6-litre M64 with 250 ps, five-speed manual or four-speed Tiptronic, coupé, Targa and cabriolet; the Carrera 2 manual coupé is the market’s favourite.
- RS (1992), Turbo 3.3 and 3.6 (1991 to 1994), Speedster and Carrera 4 Lightweight: the collector variants, at prices and with originality questions of their own.
- Japanese-market cars: both right- and left-hand drive, Mizwa-supplied, often with the 180 km/h speed warning and side repeaters; Tiptronics are common.
Before you bid
- Originality decides the duty: a backdated car, an RS replica, a big-bore engine or a modern interior fails the heading 9705 tests and pays the 10%.
- The usual 964 items: cylinder-head studs and leaks on early cars, the dual-mass flywheel on 1990 and 1991 cars, Tiptronic health, and the rear main seal.
- Japanese-market cars can carry the 180 km/h speed warning, side repeaters and a Japanese radio; all reversible and none a problem at the NCT.
- Ask which prefecture the car lived in and for underside photographs; a Hokkaido car has seen salt.
- Cars from snowy prefectures can carry underbody corrosion from road salt; ask for underside photos or an inspection before bidding.
Where the numbers come from
- Japanese prices in September 2026: dealer trade-in offers of ¥9,000,000 to ¥10,000,000 for a 1993 Carrera 2 with 105,000 km, retail Carrera 2 coupés from about ¥12,000,000 to ¥20,000,000, a Carrera 4 cabriolet at ¥20,380,000 total (qsha-oh, kakaku; directional).
- Irish and British comparables: a 1989 Carrera 2 at £95,000 in Dublin (Car & Classic, September 2026); British good cars £55,000 to £90,000 and excellent ones above. The scenarios use €75,000 to €90,000 as Revenue’s likely view.
- Right-hand-drive manual coupés carry the premium in Japan as in Britain; left-hand-drive Tiptronics are the value.
Questions people ask
Does a 964 from Japan pay import duty?
On an ordinary declaration, yes, 10% of the customs value, because it is German-built. An original car over 30 can be declared under heading 9705 as a collectors’ piece, which removes the duty; on a ¥13,000,000 car that is worth about €9,400 including the VAT on the duty.
Is the VAT 13.5% because the car is a classic?
Not for a car that will be registered and driven. Revenue lists vintage cars at the standard 23% rate and the brokers apply the 13.5% collectors’ rate only to a car kept off the road, warning of fines and confiscation for a wrong claim. Budget 23%.
Is a 964 cheaper in Japan than in Ireland or Britain?
Not usually. Japanese retail prices for a Carrera 2 run ¥12 million to ¥20 million, and the engine lands a ¥13 million car at about €96,000 with heading 9705, against a Dublin asking price of £95,000. Japan offers right-hand-drive, low-mileage, unrusted cars, not cheap ones.
Does the 911 still being in production disqualify a 964?
The test is a model or type no longer made, and a 964 is not a current 911; brokers treat the generation as the type. For a car at this price a Binding Tariff Information decision before shipping is the sensible way to be certain.
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 911 (964)
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.