Can I convert a Land Cruiser before importing it?

Hi,

I'm buying a 2005 Toyota Land Cruiser SWB in Northern Ireland where it has been registered from new. It's a passenger version. My question is, can I take out the seats and register it as commercial in the south or if not, can it be registered as commercial in NI first before I bring it in or is it not worth the hassle?

What roughly would the VRT be?

Dermot (Louth)

Apr 2025 Filed under: commercial vehicle

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Expert answer

Hi Dermot,

The conversion work would either have to be done (and certified) before importation (in which case it could be imported as a commercial) or the Land Cruiser would have to be imported as a passenger car and the conversion carried out afterwards. Either way it's a lot of hassle for sure.

As a passenger car, the Land Cruiser would likely attract 30 per cent VRT. That's 30 per cent of the Open Market Selling Price (OMSP) as determined by Revenue. If we assume that's €8,000, then the VRT would be €2,400. And the NOx levy would be on top of that - up to a maximum of €4,850 for diesel cars if you can't prove it has a lower level of NOx emissions.

Shane O' Donoghue - Complete Car Advisor