Owner guide · Importing
Importing a Subaru to Ireland
Plenty of Irish Imprezas started life in Japan or the UK, and importing one is still a popular route to a good car. This guide walks through the process, what it costs, and the big change that kicks in when a car passes 30 years old.
At a glance
€200 VRT
Cars more than 30 years old pay a flat €200 VRT instead of a percentage of their value.
€56 motor tax
The vintage motor tax rate for cars more than 30 years old.
7 and 30 days
Book the VRT inspection within 7 days of arrival, and register within 30.
The 30-year rule: why classic Imprezas are getting cheaper to import and run
| Under 30 years old | Over 30 years old | |
|---|---|---|
| VRT | A percentage of the car’s Irish market value (OMSP), set by its CO2 band, plus a NOx charge. On a turbo Impreza this is usually the biggest single cost. | Flat €200 (Revenue category C: “vehicles more than 30 years old at the time of registration”) |
| Motor tax | Normal rate for the car’s engine size or CO2 band | Vintage rate: €56 a year |
| NCT | Every 2 years until 10 years old, then every year | Every 2 years from 30 to 39 years (non-commercial use, kept in test, with a declaration). Exempt from 40 years (non-commercial use only) |
The 30-year line moves forward every year. In 2026 it covers cars first registered in 1996 or earlier, which means early GC8s now qualify, and each year another model year joins them. Check the exact date of first registration before you buy: a few months can make a difference of thousands of euro.
Step by step
- Check the car before you buy. Get the full history. For Japan, ask for the auction sheet and the export certificate; for the UK, the V5C logbook and a history check. Confirm the chassis number matches the paperwork.
- Work out the full cost. Price, shipping, customs duty and VAT (non-EU only), VRT, plates, motor tax and insurance. Do not forget transport from the port.
- Ship and clear customs. From Japan or Great Britain the car must clear customs before release: 10% customs duty, then 23% VAT, calculated on the car’s value plus shipping. A shipping agent usually handles the paperwork.
- Book the VRT inspection within 7 days of arrival at an NCTS centre (book online with NCTS).
- Register and pay VRT within 30 days of arrival. Bring the foreign registration certificate, the purchase invoice, the customs paperwork (SAD number), ID, proof of address and your PPS number.
- Fit your Irish plates within 3 days of registration, then insure it and pay motor tax.
- NCT. If the car needs one, book it. Imports often need emissions, headlamp and rear fog-light work first; see our NCT emissions guide.
Japan or the UK?
| Japan | Great Britain | Northern Ireland or EU | |
|---|---|---|---|
| Customs duty | 10% | 10% on a used Subaru (Japanese-built, so it does not qualify as UK-origin) | None |
| VAT | 23% | 23% | Usually none on a used car in private ownership |
| VRT | Yes (or €200 if over 30 years) | Yes (or €200 if over 30 years) | Yes (or €200 if over 30 years) |
| Things to watch | Mileage in km, auction grade, rust from coastal areas, 100 RON maps | Salt-road corrosion, UK-spec differences, previous modifications | Check it really has been in private use there |
Japanese imports on Irish fuel
JDM cars were mapped for Japanese 100 RON fuel. Standard Irish petrol is 95 RON. Many cars run fine on Irish 98–99 RON premium, but a remapped or high-boost import should be checked by a mapper before you use the full performance. Detonation (knock) on the wrong fuel is a classic way to damage an EJ engine.
Common mistakes
- Missing the 7-day booking or the 30-day registration deadline.
- Buying a car a few months short of 30 years old without realising the VRT difference.
- Assuming a UK car avoids customs: post-Brexit, a used Subaru from Great Britain does not.
- Driving the car before it is registered: it must be transported until the Irish registration is done.
Rates and rules change: always confirm current figures with Revenue and NCTS before you buy. Members who have imported recently are happy to help in the forum.
More guides
Failed the NCT on emissions? Read your results
Buying a used WRX or STI
Impreza chassis and model codes explained
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