Total Import Cost Calculator Ireland 2026

Calculator

Pick the origin, then add purchase price (in € equivalent of whatever currency you're paying), shipping budget, age and mileage at import, and the VRT inputs (Irish OMSP, fuel, CO₂, NOx). The breakdown shows each layer — customs, VAT, VRT, BEV relief — and the resulting all-in landed cost.

How the four costs stack on a 2026 Irish import

Importing a car to Ireland is not a single transaction with one tax bill. Four separate layers each apply, in sequence, at different points of the journey:

1. Purchase price + shipping: what you pay the seller plus what you pay to physically move the car. The sum (CIF — cost, insurance, freight) is the starting "customs value" used for the next two layers.
2. Customs duty: a percentage of the customs value, set by origin under various trade agreements. UK origin (TCA) is 0%; non-origin UK is 10%; EU origin is 0% (free movement); Japan and South Korea are 0% under EPA / FTA; USA is 10%; most other origins default to 10%.
3. VAT: 23% of (customs value + customs duty), but ONLY if the car counts as "new" — under 6 months old OR under 6,000 km. Used cars (over 6 months AND over 6,000 km) clear customs without VAT. The two thresholds are alternative — both must be cleared to avoid VAT.
4. VRT: charged at NCTS inspection within 30 days of arrival, on Revenue's Irish OMSP × the Cat A band rate plus the NOx levy. Independent of purchase price and customs value — Revenue values on the Irish second-hand market, not on what the car cost abroad.

The total landed cost is the sum. Crucially, each layer is assessed by a different authority at a different time: customs and VAT at the customs declaration (or at port for some routes), VRT at the NCTS centre at registration. Missing any one of them stops the car from being legally registered.

Customs duty by origin — 2026 reference

Origin is determined by where the vehicle was substantially manufactured, not by where it was last sold. A German-built VW Golf bought from a UK dealer is non-UK origin and attracts the 10% customs rate; a UK-built Mini bought from a UK dealer is UK origin and clears at 0%. The seller should provide a Statement on Origin (a short text on the commercial invoice) for TCA-qualifying UK-origin cars; for higher-value imports a EUR.1 movement certificate may be required.

The "new car" VAT rule — when 23% bites

The single rule that changes whether VAT applies is whether the car counts as "new" under the EU VAT definition for cross-border movement. The definition has two thresholds, joined by OR:

• The car is under 6 months old at the time of import (measured from date of first registration), OR
• The car has under 6,000 km on the odometer at the time of import.

If either threshold is in "new" territory, VAT applies. Both must be cleared (over 6 months old andover 6,000 km) for the car to count as used and to clear customs without VAT. This catches importers who assume "low mileage" or "showroom condition" used cars — a 5-month-old car with 12,000 km is still "new" because of the age threshold; a 9-month-old car with 4,500 km is still "new" because of the mileage threshold.

VAT is charged at 23% on the VAT base — the customs value (purchase price + shipping) plus customs duty. So the formula is:

For a €15,000 UK car attracting 10% customs (€1,500), the VAT base is €16,500 and 23% VAT on that is €3,795. VAT being charged on customs duty isn't a quirk — it's standard EU practice across all goods imports.

The VRT component — the rules in brief

VRT is charged on Revenue's Irish OMSP × the Cat A band rate (CO₂-driven) plus the NOx levy. For full mechanics, including BEV relief tapering between €40k–€50k and the full 20-band table, see the main VRT calculator. Three points worth flagging in the import context:

• OMSP is Irish. Revenue values on the Irish second-hand market, not on what you paid abroad. A UK bargain doesn't lower your VRT base.
• NOx is the diesel-import killer. €5/€15/€25 stepped per mg/km, capped at €4,850 for diesels. A typical Euro-5 diesel at 130 mg/km adds €2,050 in NOx alone — often making used UK diesel imports uneconomic.
• BEV relief is OMSP-based, not purchase-based. Up to €5,000 off if Revenue's Irish OMSP is €40,000 or less, tapering to zero at €50,000. Available on first Irish-registration of new and used BEVs alike, through 31 December 2026.

Run the same vehicle through the standalone NOx calculator to see the NOx component in isolation.

Worked landed-cost examples — five 2026 scenarios

1. UK-origin Mini Cooper (used)

2-year-old Mini Cooper SE Classic Trim from UK dealer, 18,000 km, purchase £18,000 (≈ €21,000), £200 ferry. UK-origin, 0% customs. Used (over 6 months and over 6,000 km), no VAT. Irish OMSP €24,000, BEV (0 g/km, 0 NOx), BEV relief eligible.

2. Non-origin UK BMW (used diesel)

2018 BMW 320d M-Sport from UK dealer, 95,000 km, purchase £19,000 (≈ €22,200), £250 ferry. Non-UK origin (BMW Munich-built), 10% customs. Used, no VAT. OMSP €25,000, 180 g/km CO₂, 80 mg/km NOx.

3. New EU import (German VW)

4-month-old VW Golf 1.5 TSI Style from Germany, 4,500 km — counts as "new" for VAT (under both thresholds). Purchase €25,000, €600 truck transport. EU origin, 0% customs. Irish OMSP €33,500, 130 g/km CO₂, 35 mg/km NOx.

4. Japanese import (Nissan Skyline GT-R, Feb 2026+)

Used 1995 Nissan Skyline R33 GT-R from Japan, purchase ¥2,500,000 (≈ €15,500), shipping €2,000. Japan, 0% customs from Feb 2026. Used, no VAT. OMSP €18,000 (vintage-eligible at 30 years — flat €200 VRT path applies).

5. USA import (Tesla Model S)

2023 Tesla Model S Long Range from USA, 35,000 mi (~56,000 km), purchase $42,000 (≈ €38,500), $2,800 RoRo shipping (≈ €2,600). USA, 10% customs. Used, no VAT. OMSP €52,000, BEV (0 g/km, 0 NOx) — above €50k so no BEV relief.

Real-world add-ons not in the headline figure: customs agent fee (€50–€150 if not self-clearing), NCTS booking and inspection (~€100), Irish-plate fitting (~€30), left-hand-drive headlight conversion (~€200–€800), the first Irish NCT if due, and any pre-sale conditioning the car needs after a long shipping leg.

Shipping & ferry — what to budget

Add transit insurance (€80–€150) for any route over a week. For Japanese imports, factor a Japanese-side pre-shipping inspection (~€200) and Cobh / Cork or Dublin Port handling charges (€200–€400). Container shipping from the US allows a private vehicle plus contents but takes longer (6–8 weeks vs 3 weeks RoRo) and costs more.

The full import process step-by-step

1. Pre-purchase research: confirm origin (for customs treatment), check Revenue's e-VRT enquiry for Irish OMSP, check the CoC for CO₂ and NOx, run all three through this calculator. For UK imports, get the seller to confirm UK origin in writing.
2. Purchase and arrange transport: agree price, payment method, transport route. Get receipts in your name; don't pay informal sellers without invoices.
3. Pre-arrival paperwork (UK only): file the Pre-Boarding Notification (PBN) and customs declaration before sailing — for GB imports specifically. NI and EU imports skip this.
4. Arrival in Ireland: clear customs (UK only) at the port. Pay customs duty if applicable. Get the import-cleared documentation.
5. Within 7 days: book NCTS VRT inspection at ncts.ie. Inspection slots fill; book promptly.
6. Within 30 days of arrival: complete the NCTS inspection. Bring CoC / V5C, invoice, customs declaration (UK), proof of identity, proof of Irish address, your PPSN, transit / shipping documentation. Pay VRT at the bay; receive the temporary VRC and Irish reg number.
7. Tax the car within 10 days: motor tax via motortax.ie using the new Irish reg.
8. Insurance: arrange Irish insurance covering the new reg before driving. Some insurers will set up cover before VRT inspection on the future reg if you give them the VIN.
9. Receive permanent VRC: posted to you 2–3 weeks after registration. Keep this — you'll need it for any future change of ownership or export refund.

Common pitfalls that cost importers money

• Assuming all UK imports are 0% customs. Only UK-origin cars qualify. A German-built BMW from a UK dealer is 10%.
• Forgetting customs declaration on GB imports. NCTS will refuse VRT inspection without it, and Revenue can seize an unregistered vehicle after 30 days.
• Underestimating "new car" VAT. A 5-month-old car attracts VAT regardless of mileage; a 5,000 km car attracts VAT regardless of age. Either threshold being in new territory triggers it.
• Using purchase price as OMSP for VRT. They are different. Revenue values on Irish market.
• Forgetting the 30-day VRT deadline. Late registration triggers monthly compounding penalties at ~5% of VRT, plus possible vehicle seizure.
• Not factoring conversion costs. US imports often need headlight conversion, speedo conversion (mph to km/h display), DRL retrofit. Budget €500–€1,500.
• Choosing a remote NCTS centre to "save". Most VRT-equipped centres are clustered around Dublin, Cork and Limerick. Booking a centre with no VRT slot wastes the slot.
• Buying a "new" import without realising it. A 4-month-old UK demonstrator car looks used but counts as new for VAT. Budget for the 23% on top.

Sources

• Revenue VRT Manual — VRT mechanics, Cat A bands, NOx levy, BEV relief.
• Revenue's import / customs documentation — TCA application, customs procedure for UK imports.
• EU-UK Trade and Cooperation Agreement (TCA) — origin rules and 0% tariff for UK-origin goods.
• EU-Japan Economic Partnership Agreement (EPA), in force from 1 Feb 2019 — car tariffs eliminated from 1 Feb 2026.
• EU-South Korea FTA — 0% car tariffs since maturation.
• EU VAT Directive 2006/112/EC — "new means of transport" rule (under 6 months OR under 6,000 km).
• Northern Ireland Protocol / Windsor Framework — NI's customs status.
• Revenue's e-VRT enquiry at ros.ie/evrt-enquiry — live OMSP source.
• NCTS at ncts.ie — VRT inspection bookings and procedure.

Frequently asked questions