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0% duty with origin statementVRT 0% to 41%

Import a Toyota Soarer JZZ30 from Japan to Ireland: what it really costs

The Z30 Soarer, May 1991 to December 2000: 2.5GT-T with the twin-turbo then VVT-i 1JZ-GTE, and the 4.0 V8 UZZ30 and UZZ31 that became the Lexus SC400 abroad.

The Soarer is the JZX100’s engine in a big coupé that Japan built for a decade, which puts most of the run on the right side of the 30-year line: everything registered up to the autumn of 1996 is €200 of VRT now, and the rest follows month by month until December 2030. The 1JZ-GTE cars are the drift and street choice; the V8 automatics are the cheap grand tourers.

Under 30 it is the usual story, 41% of the valuation with no CO2 evidence that helps, but the valuation on a Soarer is moderate because Ireland never sold the car and the UK market for them is small. On €22,000 the VRT is €9,020, which the birthday removes.

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
€13,816 to €30,341
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 230, 260, 290 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.

CarPrice in JapanIrish valueCO2 → bandLanded incl. feeOpen in calculator
1993 2.5GT-T twin turbo, five-speed, 150,000 kmPetrol¥2,200,000€20,00033 years old → vintage rate, €200€19,420Open
1995 UZZ31 4.0 V8 automatic, 130,000 kmPetrol¥1,400,000€14,00031 years old → vintage rate, €200€13,816Open
1998 2.5GT-T VVT-i automatic, 110,000 km, registered nowPetrol¥2,400,000€22,000260 NEDC → 274 → band 20, 41%€30,341Open
  • 1993 2.5GT-T twin turbo, five-speed, 150,000 km: A factory manual twin-turbo car with coil-overs declared; price from the 2026 range, value an estimate. Over 30, so €200 VRT.
  • 1995 UZZ31 4.0 V8 automatic, 130,000 km: A standard V8 grand tourer; price from 2026 listings, value an estimate. Over 30, so €200 VRT.
  • 1998 2.5GT-T VVT-i automatic, 110,000 km, registered now: A late single-turbo car at the middle of the 2026 range. A disclosure is assumed to return about 260 g/km NEDC, band 20 either way; NOx at the €600 default. Registered after September 2028 it would be €200.

VRT and the OMSP

Soarers registered in Japan up to 30 years before the day you register pay €200; in late 2026 that is every car built to the autumn of 1996. The later VVT-i and V8 cars are 41% of the valuation until their own birthdays, with no CO2 evidence that helps.

The valuation is moderate and poorly evidenced in Ireland; Revenue will look to the UK. 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.

Guide: the NOx levy and the €4,850 default

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). Japanese-built, so the EU–Japan 0% duty rate applies with a Statement on Origin.

Guide: the Statement on Origin and the 0% rate

Insurance

Classic or agreed-value cover for the cars over 30, with the V8 automatics the easiest to place; the 1JZ-GTE cars sit with the specialists. Underwriters will not have the model on file and will ask for photographs and a valuation.

Generations

  • JZZ30 2.5GT-T (1991 to 1996): the twin-turbo 1JZ-GTE, 280 ps, five-speed manual or automatic, and the GT-T-L with air suspension that most owners have since replaced.
  • JZZ30 2.5GT-T VVT-i (1996 to 2000): the single-turbo VVT-i engine shared with the JZX100, more torque and better economy; JZZ31 with the naturally aspirated 2JZ-GE.
  • UZZ30, UZZ31 and UZZ32 (1991 to 2000): the 1UZ-FE V8, 260 ps, automatic only; the UZZ32 with active suspension and four-wheel steer is a collector’s curiosity and a maintenance project.

Before you bid

  • Air suspension and the UZZ32’s active systems: budget to replace, not to repair.
  • 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.
  • The Soarer is long and low; container loading is straightforward but a lowered car will not clear a RoRo ramp.

Where the numbers come from

  • Japanese prices in 2026: JZZ30 2.5GT-T cars ¥1,500,000 to ¥3,000,000 with manuals at the top, V8 UZZ31s ¥1,000,000 to ¥2,000,000 (exporter listings and auction results; directional).
  • Irish comparables are almost nonexistent; the values in the scenarios are estimates built from UK asking prices, and on the cars over 30 they set only the insurance and the range.
  • Air suspension on the GT-T-L and the UZZ32 systems are the expensive failures; most drift cars have coil-overs and the sheet will say so.

Questions people ask

Which Soarers are 30 years old now?

Every Z30 first registered in Japan 30 years or more before the day it is registered in Ireland: in late 2026, the 1991 to autumn-1996 cars. The VVT-i and later V8 cars follow through December 2030.

How much VRT does a late Soarer pay?

Registered under 30, 41% of Revenue’s valuation plus the €600 NOx default: on €22,000 about €9,020 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.

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 Soarer JZZ30

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.

Open the calculator pre-filled

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.