Expert answer

Hi Trevor,

If the original importing dealer sold the car on and it has been in use by someone in the North for, as Revenue puts it, “a reasonable amount of time” before you bought it, then that is correct. However, if you're buying directly from the dealer and the car has not been used privately in Northern Ireland at all then it's highly likely that you'll also be liable for VAT and import duty.

Expert answer

Hi Adeniyi,

The VIN you provided doesn't give ue full details unfortunately. We can tell that it's an e-Power hybrid, likely a Japanese import, but nothing else beyond that. 

If it is a Japanese import and the seller cannot give you these figures it may be possible to obtain a Certificate of Conformity from the Japan Inspection Organization, though we've not used the process ourselves. Click on the link to read up on how to do this.

If this is not a Japanese import, come back to us and post a different question to that effect, detailing which variant of the X-Trail it is exactly and where it is coming from.

Expert answer

Hi Stephen,

This car will be in the top band for VRT due to its high CO₂ emissions, so 41 per cent of the OMSP.

Now, as you probably know, this Open Market Selling Price is what Revenue believes the car to be worth after registration in Ireland, and it's very difficult to predict that value for a niche model such as the Honda.

If you take the top level of the price band as €18,000, then VRT would be €7,380.

Expert answer

Hi Michael,

Given what you said, we'd assume that there is no import duty or VAT in that price, just VRT and the NOx levy.

VRT is based on the CO₂ emissions band and the so-called Open Market Selling Price (OMSP). The latter is not the price paid for the car, but the value Revenue believes it to be worth after importation in Ireland.

And while the CO₂ emissions rating might be 187g/km, that is likely to be the old NEDC rating. Revenue 'uplifts' that to be comparable to the newer WLTP standard, which would put this Cayenne into the top band for VRT, at 41 per cent of the OMSP.

It's not easy to estimate what Revenue might say the OMSP is, as that's a rare car in that specification, but for example, if it said it's worth €30,000 in Ireland, then the VRT alone would be €12,300.

On top of that is the NOx levy, which can be really expensive for big old diesels. We'd estimate that could be just under €3,000 for the Cayenne S Diesel.

Unfortunately, therefore, the price you've been quoted to bring this car into Ireland isn't at all surprising.

Expert answer

Hi Pauric,

I'm afraid your local motor tax office has it right. When a commercial vehicle is taxed for private use, it is done by the engine size, reverting back to the old pre-2008 system, even for a relatively new van such as yours. It has nothing to do with CO₂ emissions.

So a van with an engine of 1,401-1,500cc capacity does indeed cost €413 per year to tax for private use.

Read our Motor Road Tax Prices In Ireland Explained guide for full details.

Expert answer

Hi Tomas,

Revenue's website is only ever a guide in any case, so you should always do your own calculations, so you have an estimate. We can help with that but be aware that all figures below are only estimates.

First up, we're assuming you mean “GB” – i.e. England, Scotland and Wales – as opposed to “UK”, as the latter would include Northern Ireland as well. If the van is coming from Northern Ireland, the treatment of import duty and VAT is different.

Coming from GB, however, you will have to pay 10 per cent import duty and 23 per cent VAT.

The duty is calculated on the “customs value”, which is the price paid, transport and insurance together. If the van is £13,000, that's about €15,000, so the import duty would be a minimum of €1,500 before any allocation for transport or insurance.

VAT is charged on the sum of the import duty and the customs value. So if import duty is €1,500 in this case, and the customs value is €15,000, that's a total of €16,500. VAT is 23 per cent of that, at €3,795.

Unfortunately, regardless of where you are importing the van from, Revenue will treat a six-seat crew cab van as Category A for VRT, which means you'll have to pay the NOx levy (could be as high as €4,850 for a 2019 Trafic) and VRT based on its CO₂ emissions.

You'll need to get the official figures for this van, but if say the CO₂ emissions rating is 171-190g/km, then it's in Band 19 for VRT, at 35 per cent of the so-called OMSP.

That's the Open Market Selling Price, a value Revenue believes the van to be worth after registration in Ireland. It's not easy to guess. If it's €20,000, then the VRT would be 35 per cent of that, or €7,000.

This is all looking very costly, I'm sure you agree.

Expert answer

Hi Jason,

The NOx rating is proving to be very difficult to find for many buyers of used Japanese cars and most of the time it is not on the MILT site.

We've discovered that it may be possible to obtain a Certificate of Conformity from the Japan Inspection Organization, though we've not used the process ourselves. Click on the link to read up on how to do this.

Expert answer

Hi John,

Not all cars are on the Revenue VRT website, unfortunately, so you may have to estimate the car's value in Ireland (i.e. what it might sell for here after importation). Revenue calls that the Open Market Selling Price (OMSP) and it bases its VRT calculations on that and the VRT band the car sits in due to its official CO₂ emissions rating.

On top of that, you will have to pay import duty and VAT and the NOx levy.

I suggest you have a read of these guides, as the same applies to cars coming from Japan:

How Much VRT is Paid in Ireland?
Motor Road Tax Prices in Ireland Explained
Guide To Importing Cars From The UK

And this: Guide to buying Japanese imports

Expert answer

Hi Mark,

1: Be Forward is well-known, but we don't have any personal experience with the company, or with any other importers from Japan, so can only suggest that you read reviews on Trustpilot and Google, get confirmation in writing of the paperwork you will receive and ask for a written description of the importer's conflict resolution policy.

2: Yes, VAT and import duty would be payable on this car, the same as if it came from GB (England, Scotland and Wales), along with VRT and the NOx levy of course.

Many readers have reported issues trying to prove the CO₂ and NOx emissions of the car they've imported from Japan, so ensure the importer provides paperwork to show both of those things to present to Revenue.

Expert answer

Hi Pat,

The older one is taxed according to its engine size (and at that it must be the 1.8-litre engine), while the newer is taxed according to its CO₂ emissions rating. The rules changes in 2008.

See our Motor Road Tax Prices In Ireland Explained guide for more.