Short answer: VAT (23%) and VRT are charged on two completely different numbers, at two completely different moments — VAT on your CIF value at customs, VRT on Revenue’s own valuation (OMSP) when you register. For mainstream imports, Revenue’s online VRT calculator gives you that OMSP instantly. For JDM-only models that were never sold new in Ireland — the Toyota Aqua being a common one — it often can’t find the car at all. Here’s why that happens, and what actually happens next.
Two taxes, two different bases
VAT is charged at import: 23% of your CIF value (vehicle price plus shipping and insurance), because customs duty itself is 0% for passenger cars from Japan under the EU–Japan Economic Partnership Agreement. VRT is charged later, at registration, as a percentage of OMSP — Revenue’s estimate of what the car would sell for on the Irish market. The percentage depends on the car’s CO2 band, from 7% up to 41%. These are not the same bill, and paying one doesn’t tell you anything about the other.
Why Revenue’s own VRT calculator can fail on a JDM import
Revenue’s OMSP lookup works by matching your car against vehicles that have already been valued — in practice, cars that were sold new in Ireland or the UK, or have already been through the import process often enough to build a price history. That works fine for a Toyota Corolla or a RAV4. It breaks down for cars that were only ever sold in the Japanese domestic market under a different name, with no UK or Irish sales history to match against.
The Toyota Aqua is a clean example. Its export-market equivalent is the Prius C, which was never sold new in Ireland — so there’s no domestic sales record for Revenue’s database to match your Aqua against. Run one through Revenue’s online calculator and there’s a real chance you’ll get “no matching vehicle” instead of a number. Competing JDM import sites rarely mention this, because it only shows up once you actually try to price a real car rather than write about VRT in the abstract.
This doesn’t mean the car is untaxable — it means the OMSP has to be set a different way, which we cover below.
Worked example: 2019 Toyota Aqua S-Style Black
| Model | Toyota Aqua S-Style Black |
|---|---|
| Year | 2019 |
| Engine | 1.5L hybrid (1NZ-FXE) |
| Mileage | 84,000 km |
| Price in Japan | ¥1,084,000 |
Using our Ireland landed cost calculator‘s default shipping and exchange rate assumptions:
| Vehicle price (¥1,084,000 converted) | €6,721 |
|---|---|
| Shipping & insurance | €1,200 |
| CIF value | €7,921 |
| Customs duty (0% — EU-Japan EPA) | €0 |
| VAT (23% of CIF) | €1,822 |
| Total before VRT | €9,743 |
That €9,743 is a real, calculable number the day the car is bought — it doesn’t depend on Revenue at all. VRT is where the Aqua’s story gets more involved.
The Aqua’s 1.5L hybrid engine puts it in a low CO2 band — comfortably under 90g/km on the manufacturer’s published figures for this generation — which would mean a VRT rate in the 9–10.5% range of OMSP if Revenue accepts a standard band assessment. The problem is the “of OMSP” part: with no Irish or UK sales record to match against, Revenue’s online calculator is likely to return no result rather than a number.
What happens in practice: you still present the car for its NCT VRT inspection within 30 days of arrival, as normal. Where there’s no database match, the inspector sets OMSP based on comparable vehicles and their own assessment on the day, rather than an instant online lookup. It’s still a real figure — just not one you can pull up in advance the way you could for a Corolla. Budget for VRT as a range rather than a fixed number until the inspection happens, and don’t assume “no matching vehicle” means no VRT is due.
Does the NOx levy apply to a hybrid like this?
Ireland charges a separate NOx emissions levy on top of VRT, banded by NOx output in mg/km — broadly, low-NOx vehicles pay a modest per-vehicle charge, rising steeply for higher-NOx (typically older diesel) engines. Petrol and hybrid vehicles are generally not subject to it. The Aqua, being a petrol-hybrid, should fall outside the NOx levy — but confirm your specific vehicle’s classification with Revenue, since levy bands are revised periodically. (NOx bands and charges below are indicative and need first-party confirmation against Revenue.ie before you rely on them.)
- Low NOx (under 40mg/km): roughly €100–200
- Mid NOx (40–80mg/km): roughly €500–2,000
- High NOx (80mg/km+): roughly €2,000–5,000+
- Petrol and hybrid vehicles: not charged
EV incentive — not applicable here, but worth knowing
Fully electric vehicles with an OMSP of €40,000 or less currently qualify for €0 VRT, under relief that’s due to run until 31 December 2026. The Aqua is a hybrid, not a full EV, so this doesn’t apply to it — but if you’re pricing a Leaf or similar, it’s worth checking whether the relief is still in effect by the time you import.
The 30-day registration deadline
By law, you must present the vehicle for its NCT VRT inspection — and pay any VRT due — within 30 days of the vehicle’s arrival in the State. Miss it and penalties apply on top of the VRT itself, so book the appointment as soon as the car clears customs rather than waiting for a “convenient” date.
If you don’t agree with the OMSP
Where Revenue (or the NCT inspector, in a no-match case like the Aqua) sets an OMSP you think is too high, you can challenge it — first through Revenue directly, and if that doesn’t resolve it, through an appeal to the Tax Appeals Commission. Keep your Japanese auction sheet, purchase invoice, and any comparable listings you can find; they’re the evidence that supports a lower valuation.
The rates, bands, and thresholds in this article are current to the best of our research but change periodically. Confirm current NOx levy bands, the EV relief deadline, and your specific vehicle’s OMSP directly with Revenue.ie before budgeting around these numbers.