Import rules · 24 September 2026

0% Import Duty on Japanese Cars in Ireland From 2026: What Changed and How to Qualify

For years every car imported from Japan paid 10% customs duty. The EU–Japan Economic Partnership Agreement phased that out, and from 1 February 2026 the rate for Japanese-origin cars is 0%. On a car landing at €15,000 that saves around €1,500, plus the VAT that would have been charged on the duty.

What exactly changed?

The EU–Japan EPA entered into force on 1 February 2019. Passenger cars were placed on a phased schedule that cut the 10% duty in equal steps each year, reaching zero in 2026. The rate applies to cars of Japanese preferential origin, which in practice means cars manufactured in Japan.

Which cars qualify?

• Usually yes: Japan-built Toyota, Lexus, Honda, Nissan, Mazda, Subaru, Suzuki, Mitsubishi and Daihatsu models, including hybrids such as the Aqua, Prius, C-HR, Vezel, Fit and RAV4.
• No: European-built cars sold new in Japan and re-exported, such as the Volkswagen Golf and Polo, Audi A3, BMW and Mercedes-Benz. These made up 63% of Japanese-sourced imports in 2025, and they still pay 10%.
• Check carefully: some Japanese-brand models were built in the UK, Europe or elsewhere for some generations. The build location decides it, not the badge.

What proof does Revenue accept?

Under the EPA there are only two ways to claim the 0% rate:

1. A statement on origin made out by the exporter, using the wording set out in the agreement.
2. The importer's knowledge, backed by records showing the car's origin.

A certificate of origin issued by a chamber of commerce is not accepted under the EPA. If you claim on importer's knowledge, Revenue can ask for supporting evidence for up to three years after import; if you cannot provide it, the full duty is payable with interest. That is why we arrange documented origin rather than guessing.

How much does it save?

Duty is charged on the customs value (car plus shipping and insurance), and VAT at 23% is then charged on top of the value plus the duty. Removing 10% duty therefore saves around 12.3% of the customs value in total. On a €10,000 CIF value that is roughly €1,230.

What does not change?

Import VAT (23%) and VRT still apply exactly as before. VRT is calculated on the Irish open market selling price (OMSP), not on what you paid in Japan. See our VRT and motor tax guide.

Our calculator applies 0% duty automatically when you choose a Japanese make, and 10% for cars built elsewhere. You can switch it either way.