Import a Toyota 86 or Subaru BRZ from Japan to Ireland: what it really costs
The ZN6 Toyota 86 and ZC6 Subaru BRZ, 2012 to 2021: the 2.0 FA20 boxer with 200 then 207 ps, six-speed manual or automatic, sold here as the GT86 and BRZ.
The 86 is the modern grassroots car: cheap to run, cheap to fix, sold new in Ireland as the GT86 so the underwriters and the parts network know it, and plentiful in Japan at prices that undercut the Irish used market. The one unkind number is the VRT band. The European GT86’s 181 g/km NEDC figure uplifts to about 202 g/km WLTP-equivalent, which is over the 190 g/km line and into the 41% band, on a valuation of €15,000 to €21,000.
That is €6,000 to €8,600 of VRT on a car that costs ¥1,500,000 to ¥2,400,000 in Japan, and the sums still work against Irish asking prices for the manual cars, which are scarce here. Automatics are cheaper in Japan and worth less here, in roughly equal measure.
- 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
- €19,666 to €29,331
- 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. The right-hand range shows what happens when the CO2 evidence comes back at 175, 190, 205 g/km. Open any row and replace the assumptions with a real car.
| Car | Price in Japan | Irish value | CO2 → band | Landed incl. fee | CO2 175–205 | Open in calculator |
|---|---|---|---|---|---|---|
| 2013 86 GT six-speed, 80,000 kmPetrol | ¥1,500,000 | €15,000 | 181 NEDC → 202 → band 20, 41% | €20,666 | €19,666–€20,566 | Open |
| 2017 86 GT Limited six-speed, 50,000 kmPetrol | ¥2,400,000 | €21,000 | 180 NEDC → 201 → band 20, 41% | €29,431 | €28,071–€29,331 | Open |
| 2014 BRZ S six-speed, 70,000 kmPetrol | ¥1,600,000 | €15,000 | 181 NEDC → 202 → band 20, 41% | €21,367 | €20,367–€21,267 | Open |
- 2013 86 GT six-speed, 80,000 km: A grade 4 early GT manual; the European car’s 181 g/km NEDC and 20 mg/km NOx assumed via a disclosure. Value from the Irish GT86 cluster.
- 2017 86 GT Limited six-speed, 50,000 km: A facelift 207 ps car; figures as for the early car. The valuation is the top of the Irish range because late manuals are scarce.
- 2014 BRZ S six-speed, 70,000 km: The Subaru twin with the Torsen differential; figures and value as for the 86 GT.
VRT and the OMSP
The GT86’s 181 g/km NEDC figure becomes about 202 g/km after Revenue’s WLTP uplift, which is band 20 at 41%. Had the car been certified at 181 g/km WLTP it would be band 19 at 35%; the sensitivity column shows what six percentage points are worth. Ask the disclosure service exactly which figure it will supply and on what basis.
The valuation follows the small Irish GT86 and BRZ market: €13,000 to €24,000 depending on year and gearbox. Manuals are worth more and taxed more.
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 (Subaru, Gunma). Both the 86 and the BRZ are built by Subaru at Ota, so both are Japanese-built and the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
The easiest performance car on the hub to insure: mainstream insurers quote the GT86 and BRZ with a modest loading, and a Japanese-market 86 maps onto them without much argument. Declare modifications; track use is never covered.
Generations
- Early cars (April 2012 to July 2016): FA20, 200 ps, six-speed manual or automatic; 86 in G, GT and GT Limited grades, BRZ in R and S, with the Torsen differential on the better grades.
- Facelift (August 2016 to 2021): 207 ps with the manual, the revised front, a stiffer shell and better dampers; GT Limited Black Package and the BRZ STI Sport are the desirable grades.
- Second generation (2021 on, ZN8 and ZD8): the 2.4 FA24 and a different tax and price position; not covered here.
Before you bid
- Early FA20 valve-spring recall and the high-pressure fuel pump: check the recall status by chassis number and listen for the pump.
- 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 tyres often lack the E-mark the NCT requires: budget €300–600 for a set.
Where the numbers come from
- Japanese prices in 2026: early GT and BRZ S manuals ¥1,200,000 to ¥2,000,000, facelift GT Limited and STI Sport ¥2,000,000 to ¥3,000,000, with automatics ¥200,000 to ¥400,000 below the equivalent manual (exporter listings and auction results; directional).
- Irish GT86 and BRZ asking prices in 2026 ran from about €13,000 for early automatics to €24,000 for late manuals, with few for sale (DoneDeal and cars.ie, dated). The scenarios use €15,000 to €21,000.
- The European certificate carries 181 g/km NEDC for the manual and a NOx figure of about 20 mg/km; a disclosure based on it is the usual route for the Japanese-market car.
Questions people ask
Why is an 86 in the 41% band?
Because the European GT86’s 181 g/km NEDC figure is uplifted to about 202 g/km WLTP-equivalent at registration, which is over the 190 g/km line. The band is decided on the uplifted figure, not the number on the certificate.
How much VRT does an 86 pay?
41% of Revenue’s valuation plus the NOx levy: on €15,000 about €6,150, and about €100 of levy with the European NOx figure. On a late manual valued at €21,000 it is €8,610.
Is the BRZ taxed the same as the 86?
Yes. Same plant, same engine, same figures; the BRZ’s valuation in Ireland is similar and the VRT follows it.
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 86 and BRZ
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.