Import a Toyota Land Cruiser 60 or 70 series from Japan to Ireland: what it really costs
The 60 series (1980 to 1990) and the 70 series (1984 on): HJ61 and FJ62 wagons, the HZJ77 and its 1HZ diesel, the BJ74 with the 13B-T. The 70 is still built, which matters for one customs question.
Ireland buys Land Cruisers the way other countries buy hatchbacks, and the old ones have become the classic that farmers and collectors agree on. Japan has them in numbers: 60-series wagons that never towed a trailer, 70-series that did, and a 1HZ diesel that outlasts everything around it. Over 30 the taxes are simple, 23% VAT, €200 of VRT and no NOx levy, and every 60 and every 70 built to 1996 is over 30 in 2026.
Under 30 the 70 series is a trap: a diesel with no NOx evidence pays the €4,850 default on top of 41% of the valuation, and there is no European certificate for a Japanese-market HZJ. The rule for this page is therefore blunt: 30 years or more, or wait. The other wrinkle is heading 9705, which is irrelevant here because a Japanese-built car already pays 0% duty with a Statement on Origin, and which the 70 series might fail anyway because Toyota still builds it.
- 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
- €26,426 to €37,636
- 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 |
|---|---|---|---|---|---|
| 1988 HJ61V VX high-roof, 12H-T automatic, 200,000 kmdiesel | ¥4,200,000 | €35,000 | 38 years old → vintage rate, €200 | €33,432 | Open |
| 1989 FJ62G 3F petrol, five-speed, 180,000 kmPetrol | ¥3,200,000 | €28,000 | 37 years old → vintage rate, €200 | €26,426 | Open |
| 1995 HZJ77 1HZ diesel, five-speed, 220,000 kmdiesel | ¥4,800,000 | €40,000 | 31 years old → vintage rate, €200 | €37,636 | Open |
- 1988 HJ61V VX high-roof, 12H-T automatic, 200,000 km: A clean VX with the turbo diesel and the high roof; price from the 2026 range, value from the Irish restored cluster. Over 30, so €200 VRT and no NOx levy despite the diesel.
- 1989 FJ62G 3F petrol, five-speed, 180,000 km: A petrol wagon, the simpler car to own; price from 2026 listings, value an estimate. €200 VRT.
- 1995 HZJ77 1HZ diesel, five-speed, 220,000 km: A 70-series wagon that turned 30 in March 2025; price from the 2026 range, value at the top of the Irish cluster. €200 VRT and no NOx levy because it is over 30; a year younger it would be €4,850 of levy on top of 41%.
VRT and the OMSP
At 30 years or more: €200 of VRT, no CO2 evidence and no NOx levy on our reading (V20), diesel or petrol. Under 30 a diesel 70 series with no NOx evidence pays 41% of the valuation plus the €4,850 default, which is why this page stops at 1996.
Revenue’s valuation on a restored wagon will follow the few Irish listings, which are high; on a car over 30 it only sets the insurance and the estimate range.
NOx levy
None on a car registered at 30 years or more, on our reading (V20). Under 30 a diesel Land Cruiser with no NOx evidence pays the €4,850 default, and no European certificate exists for a Japanese-market HZJ, so the under-30 cars are not sourced.
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 adds nothing here: the duty is already nil, and Revenue charges the standard 23% VAT on a vintage car that will be driven whatever heading it is declared under.
Built in: Japan (Toyota Auto Body, Yoshiwara plant, Aichi). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.
Insurance
Classic and agricultural-flavoured insurers both know the Land Cruiser; agreed value with limited mileage for the restored wagons, and ordinary cover for a working truck. Declare lift kits, winches and engine changes.
Generations
- 60 series (August 1980 to January 1990): FJ60 and FJ62 with the 3F petrol, HJ60 with the 2H diesel, HJ61 with the 12H-T turbo diesel from 1985; the VX high-roof is the one Japan kept. All over 30.
- 70 series (November 1984 on): BJ70 to BJ74 with the 13B-T, HZJ73 and HZJ77 with the 1HZ 4.2 diesel from 1990, LJ78 and the Prado 70 with the 2L-TE. Cars built to 1996 are over 30 now; the later ones follow year by year, and the 2014 and 2023 re-releases are new cars.
- 80 series (1990 to 1997): HDJ81 with the 1HD-T; the first cars are over 30 and belong to the same story. A separate page when the demand shows.
Before you bid
- Chassis and body-mount rust on Japanese trucks from the snow prefectures, and the rear cross-member on every 60; underside photographs before the bid.
- The 12H-T and 1HZ are famously durable and famously neglected: injector pump, timing, and coolant history.
- Japanese-market wagons often carry a lift, larger wheels and a bull bar; original height and wheels are worth more here and easier to insure.
- The 70 series is still in production, so if anyone suggests declaring one under heading 9705 the answer is that it is unnecessary for duty and doubtful on the production test.
- 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 2026: HJ61V VX high-roof ¥3,000,000 to ¥5,500,000 and rising, FJ62 ¥2,500,000 to ¥4,500,000, HZJ77 wagons ¥3,500,000 to ¥6,500,000 with low-mileage examples above (exporter listings and auction results; directional).
- Irish asking prices for 60- and 70-series Land Cruisers in 2026 ran from about €20,000 for tired working trucks to €45,000 and above for restored wagons, with few for sale (DoneDeal, dated). The scenarios use €28,000 to €40,000.
- Google autocomplete in Ireland offers “toyota land cruiser fj40 for sale ireland”; the 40 series is a rarer and dearer car and the same rules apply to it.
Questions people ask
How much VRT does an old Land Cruiser pay?
€200 for any 60 or 70 series registered at 30 years or more, with no NOx levy on our reading. Under 30 a diesel 70 with no NOx evidence pays 41% of the valuation plus the €4,850 default, which is why we source only the cars over 30.
Is a Land Cruiser from Japan duty-free?
Yes, with a Statement on Origin from the exporter, because it was built in Japan. Heading 9705 is unnecessary for duty and, on a 70 series that Toyota still builds, doubtful.
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%.
Why not a 1998 HZJ78 or a later 70?
Because it is a diesel under 30 with no NOx evidence: €4,850 of levy on top of 41% of the valuation. Register it after its 30th birthday, or buy the older 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 Land Cruiser 60 and 70
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.