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Hi Aidan,

With CO₂ emissions of just 85g/km, the Aygo X hybrid costs only €160 a year to tax.

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Hi Peter,

It is really difficult to get the official CO₂ and NOx figures for an imported Japanese car unless the seller provides it.

However, in your situation, it probably doesn't really matter as that car would likely be in the highest band for CO₂ (over 191g/km for VRT purposes) and NOx. The NOx levy is actually capped at €600 for petrol-fuelled cars.

Go back in and tell then you can't get the values and so I believe they'll have to put down the highest rates. This means you will pay €600 for the NOx levy and VRT at 41 per cent of the car's Open Market Selling Price (OMSP – the value Revenue believes the car to be worth after importation). There is a minimum fee for the latter, however, at €820 for cars in the highest band.

Unfortunately, as your car isn't quite a classic yet (it will be next year when it turns 30), you will pay motor tax at a rate of up to €2,400 if it is put into the top band for tax at over 225g/km. But that will only be for one year and from 2027 on you can pay classic car tax of just €55.

Don't hesitate to come back to us if you need anything clarified.

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Hi William,

Kia Ireland confirmed to us that it can't order a car to the specification another country offers it in – Irish buyers can have the Kia Sportage HEV as a K3 or GT-Line.

You could of course import one from Northern Ireland, though there's a lot of hassle involved, and hence cost. And it will limit how you pay for the car in terms of finance and a trade-in.

The new Sportage in GT-Line S Hybrid spec (front-wheel drive) in the UK is currently listed at £42,175 and the CO₂ emissions rating is 130g/km.

Based on the €53,000 price of the regular GT-Line model in Ireland, let's assume Revenue places an Open Market Selling Price (OMSP) of €58,000 on the GT-Line S.

At 130g/km, the Sportage would be in Band 12 for VRT, at 17.5 per cent of the OMSP – i.e. €10,150. The actual figure paid could go up or down dependant on Revenue's determination of the OMSP – which would only happen after the car is presented for inspection with the NCTS within 30 days of arrival in Ireland.

The NOx levy will be on top of that, but likely only a few hundred Euro.

It's trickier to calculate the VAT and import/customs duty. We believe that import duty at 10 per cent will be required, but what that's calculated against depends on how the car is treated for VAT.

If the seller does not zero-rate the car for VAT for export, then you'd pay UK VAT within that £42,175 price and also Irish VAT on top when you import it. That would make it prohibitively expensive.

Assuming you could get the dealer to zero-rate the car, and UK VAT is 20 per cent, that means the value of it with the VAT knocked off is £35,146. At today's exchange rates, that's about €40,500.

Import/customs duty of 10 per cent is therefore €4,050.

Now, you will have to pay Irish VAT, and this will be charged as 23 per cent of the cost of the car plus the import duty, i.e. €44,550, so the VAT works out as about €10,246.

Totting it all up in Euro:

Pay the dealer (if they zero-rate for VAT): €40,500
VRT based on OMSP assumption: €10,150
Import duty: €4,050
Irish VAT: €10,246

Add those up and it comes out at €64,946, and that's before you travel to the North to bring the car back and pay for registration plates, etc.

Sure, there are a few assumptions built into this calculation, and it's only a rough guide, but it probably indicates that it's really not worth the money or hassle to go down this route.

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Hi Sean,

It would be very unlikely to pass, though you never know, as the testing standards across the country are variable. It could fail on a number of things, including excessive loudness, measured emissions and the fact it's a modified exhaust system.

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Hi Paul,

In theory it should be possible, but it may be tricky to find the relevant CO₂ and - more likely - the NOx emissions figures so you could end up paying through the nose. You'll need to make sure the lighting is up to scratch too, with rear fog lights added, for example.

There will be other paperwork to sort as well, but nothing to actually stop you doing it as far as we are aware.

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Hi Dillon,

It would make no sense to import such a car from GB (England, Scotland and Wales) as it would attract VAT at 23 per cent and import duty at 10 per cent, on top of the VRT and NOx levy. That is unavoidable in the case of the Tiguan – and assuming you are an Irish resident already, not someone moving here from the GB.

The same vehicle imported from Northern Ireland may not be subject to any VAT or import duty, so long as it was either sold new in the North or it has been imported into the North according to the Windsor Framework and then used there. You will need paperwork to prove all of that.

Assuming you find a car that qualifies in NI, then it's just VRT and the NOx levy. The latter will be a minimal amount for the PHEV as emissions of NOx will be ultra-low (likely no more than €200, depending on precise specification of the car).

Likewise, CO₂ emissions should be sub-50g/km (check this, as it depends on the specification), so VRT is calculated as seven per cent of the Open Market Selling Price (OMSP), with a minimum fee of €140.

The OMSP can be tricky to estimate as it's the figure Revenue reckons the car is worth once registered on Irish plates. A quick scan of the classifieds suggests this could be in the region of €45,000-€48,000.

Assuming the worst case – i.e. an OMSP of €48,000 – then the VRT bill would be €3,360.

So, aside from travel/transport and insurance, this Tiguan should cost a good deal less than €4,000 on top of its purchase price to import.

If you can find one that qualifies for importation without VAT or import duty, and its purchase price is equivalent to a value lower than €40,000, then you are potentially making a saving.

Just double-check all your paperwork. It will obviously be more hassle than buying at an Irish dealer, with no option to trade your existing car in, so weigh up the savings to ensure it's all worth it.

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Hi Fred,

We did find a CO₂ rating for that BMW on the Japanese Ministry of Land, Infrastructure, Transport and Tourism website (click here for the file) – it's 121g/km, but it's much harder to find NOx ratings on there and I've not been entirely successful either.

I did find this official PDF showing a NOx figure for the BMW 320d (0.063g/km), but it does not specifically mention “LDA-8C20”.

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Hi Bart,

Revenue itself states that the information on its website is for guidance only, so you have no comeback with it. Saying all that, if it gives an OMSP (Open Market Selling Price) for the same car on there, then that is likely to be quite a good guide. 

For cars coming from Japan, however, they will ask for proof of the CO₂ and NOx emissions, so that's the tricky part. Make sure you get that documentation from the seller before proceeding.

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Hi Cyril,

Officially, the C10 REEV emits only 2g/km of CO₂.

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Hi Thomas,

That is actually irrelevant to the VRT calculation. VRT is based purely on the CO₂ emissions band and the Open Market Selling Price (OMSP) according to Revenue.

It's VAT and import duty that depend on the status of the car and whether it was used in the North. In short, if the car was in use in Northern Ireland and not just brought there to sell on again, there is usually no VAT or import duty due.