Import a Toyota Altezza RS200 from Japan to Ireland: the IS200 with the right engine
The Lexus IS200 as Japan got it, October 1998 to July 2005: RS200 with the 210 ps 3S-GE and a six-speed, AS200 with the IS200’s 1G-FE straight-six, and the Gita estate.
The Altezza is the cheapest well-sorted rear-drive chassis on this hub, because Ireland bought thousands of IS200s new and values them at very little. Revenue will look at those IS200s when it values an RS200, so the 41% band lands on a figure of €8,000 to €10,000 rather than €40,000, and the VRT is €3,000 to €4,000 rather than €16,000. The 3S-GE BEAMS engine and the six-speed are what the IS200 never had here.
The trade-off is that nothing on an Altezza is worth much: the car lands for the price of a good IS200 plus the fee, the insurance is easy because the underwriters know the IS200, and it turns 30 from October 2028, when the VRT falls to €200 on a car that never had much VRT to begin with.
- 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
- €13,258 to €18,006
- 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 200, 225, 250 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 |
|---|---|---|---|---|---|
| 1999 RS200 Z Edition six-speed, 120,000 km, registered nowPetrol | ¥1,400,000 | €9,000 | 225 NEDC → 242 → band 20, 41% | €18,006 | Open |
| 2001 AS200 six-speed, 100,000 km, registered nowPetrol | ¥900,000 | €7,000 | 219 NEDC → 237 → band 20, 41% | €13,358 | Open |
| 1999 RS200 Z Edition six-speed, 120,000 km, registered after its 30th birthdayPetrol · registered 1 Jun 2029 | ¥1,400,000 | €9,000 | 30 years old → vintage rate, €200 | €13,816 | Open |
- 1999 RS200 Z Edition six-speed, 120,000 km, registered now: A grade 4 Z Edition at the middle of the 2026 range. A disclosure is assumed to return about 225 g/km NEDC, band 20 either way; NOx at the €600 default. Value an estimate from Irish IS200 listings.
- 2001 AS200 six-speed, 100,000 km, registered now: Mechanically an IS200: the European certificate’s 219 g/km NEDC and a NOx figure of about 45 mg/km are assumed to be accepted for the twin. Band 20 either way; the NOx figure saves €375 against the default.
- 1999 RS200 Z Edition six-speed, 120,000 km, registered after its 30th birthday: The same car registered in June 2029 when it turns 30: €200 VRT and no levy. The saving is about €4,000, smaller than on the expensive chassis because the valuation is small.
VRT and the OMSP
Under 30 the Altezza is in band 20 at 41% whatever evidence is produced, but 41% of a small number: Revenue’s valuation will follow the Irish IS200 market, which is €3,000 to €8,000, plus something for the RS200’s engine. The scenarios use €9,000.
The first Altezzas turn 30 in October 2028 and the last in July 2035. Because the VRT is only €3,000 to €4,000 to begin with, this is the one car on the hub where registering now rather than waiting can make sense.
NOx levy
A petrol car with no NOx evidence pays the €600 default. A disclosure for these engines typically returns 40 to 80 mg/km, a levy of €200 to €800, so the evidence is worth having but it does not change the band: the CO2 figure is above 190 g/km either way. At 30 years or more the levy does not apply on our reading (being confirmed, V20).
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 (Toyota, Tahara plant, Aichi). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
The easiest car on this hub to insure: underwriters know the IS200, the values are low and the AS200 is the same car. Declare the RS200’s engine and any modifications, and expect a standard performance loading rather than a specialist policy.
Generations
- RS200 (1998 to 2005): 3S-GE BEAMS, 210 ps, six-speed manual or automatic, Z Edition with the limited-slip differential and the L Edition with leather; the one to import.
- AS200 (1998 to 2005): 1G-FE 2.0 straight-six, 160 ps, six-speed or automatic, mechanically the Irish IS200 with a Japanese interior.
- Gita (2001 to 2005): the estate, as AS200 or AS300 with the 2JZ-GE; the IS300 SportCross abroad, and rarely worth the freight unless you want one.
Before you bid
- The 3S-GE BEAMS needs its oil: check for a service record and listen for the lifters; the six-speed synchros on third are the known weak point.
- 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: RS200 six-speeds ¥1,000,000 to ¥1,900,000 with Z Editions at the top, AS200s ¥600,000 to ¥1,200,000, Gitas from ¥600,000 (exporter listings and auction results; directional).
- Irish IS200s in September 2026 asked €3,000 to €8,000 depending on condition, with clean manual cars at the top (DoneDeal, dated). The scenarios put an RS200 at €9,000 as Revenue’s likely view, an IS200 comparable plus something for the engine.
- The 3S-GE has no European equivalent, so a disclosure is needed for the CO2 and NOx figures; the AS200 can lean on the IS200’s certificate of conformity.
Questions people ask
How much VRT does an Altezza pay?
Registered under 30, 41% of Revenue’s valuation plus the NOx levy: on €9,000 about €3,690, and €600 without a NOx figure. Registered at 30, from October 2028 for the first cars, €200 and no levy.
Why is the VRT so much lower than on a Silvia?
Because the valuation is. Ireland sold the IS200 new in volume and values a 25-year-old one at a few thousand euro; Revenue will value an Altezza against those cars. The band is the same 41%.
Will the IS200 paperwork work for an Altezza?
For an AS200, which is mechanically the IS200, a disclosure based on the European certificate is the usual route and the scenarios assume it is accepted. The RS200’s 3S-GE has no European equivalent, so its figures come from a disclosure service; the band is 41% in both cases.
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 Altezza
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.