What's the VRT category for an imported Toyota Hilux?
Looking to import a Toyota Hilux Surf from Japan; I was wondering what category does it fall into for VRT purposes?
Adrian (Rep Ireland )Jun 2026 Filed under: VRT
Expert answer
A Toyota Hilux Surf likely to be seen as a passenger car for Irish VRT purposes, so you should expect it to fall into VRT Category A. That means VRT is calculated from Revenue's Open Market Selling Price (OMSP)and the vehicle's CO₂-based VRT rate, plus the NOx levy. It should not be assumed to qualify as a commercial simply because it has 'Hilux' in the name. The Hilux Surf is closer to a Toyota 4Runner than to a Hilux pick-up, and standard versions are generally five-seat SUVs.
If it's older than 30 years old, then the VRT should be a simple flat €200.
And if it has actually been converted into a two-seat commercial SUV with a bulkhead then it may be treated as a commercial for VRT purposes, but look into that in more detail if that's the route you're hoping to go down.
Shane O' Donoghue - Complete Car Advisor