For decades the UK was Ireland’s default used-car warehouse. Brexit changed that — and in February 2026 Japan reached 0% duty too. So which is cheaper now? The honest answer is: it depends on the car. Here’s how the two best source countries really compare.
The short version
- Both Japanese- and UK-built cars now enter at 0% duty; both pay 23% VAT.
- Japan wins for low-mileage hybrids at auction prices.
- The UK wins for UK-built models on cheap, fast ferry shipping.
- The trap: EU-built cars imported from Britain still pay the full 10% duty.
The headline: it depends on the car
Since 1 February 2026 the EU–Japan EPA reached 0% on cars, matching the 0% that UK-built cars already get under the EU–UK TCA. That removed Japan’s old tax disadvantage. Now the decision is driven by the specific model, its origin documents, and logistics — not a blanket “Japan vs UK” rule.
Customs duty — the Brexit trap
Duty is decided by where the car was built, not where you imported it from:
| Car | Imported from | Customs duty |
|---|---|---|
| Toyota (built in Japan) | Japan | 0% (EPA, with origin proof) |
| MINI (built in Oxford) | Great Britain | 0% (TCA, with origin proof) |
| Nissan (built in Sunderland) | Great Britain | 0% (TCA, with origin proof) |
| BMW / Audi / VW (built in EU) | Great Britain | 10% — does not qualify |
| Toyota (built in Japan) | Great Britain | 0% only with a statement of origin |
This is where money is lost
A German premium car imported from Britain was built in the EU, so it pays the full 10% — there’s no way around it. And any 0% claim, Japanese or British, needs a valid Statement of Origin; without it Revenue defaults to 10%. More on this in the cheapest way to import.
VAT — the same either way
VAT at 23% applies to imports from both Japan and Great Britain, because both are outside the EU customs union. This is the big post-Brexit change: a car that cost €20,000 to land from the UK in 2019 now costs roughly €26,500–€27,000. The one VAT escape — a genuinely used EU or Northern Ireland car — applies to neither GB nor Japan.
Shipping & logistics
| Factor | Japan | United Kingdom |
|---|---|---|
| Shipping cost | €1,000–2,000 | €250–700 |
| Transit time | 6–10 weeks (RoRo) | Hours/days (ferry) |
| Steering | RHD (no conversion) | RHD (no conversion) |
| Paperwork familiarity | Auction sheet + CoC | Familiar V5C + MOT history |
The UK’s remaining advantage is logistics: cheap, fast crossings and documentation Irish buyers already know. Japan takes longer and costs more to ship — which is why the car has to be cheap enough at source to absorb it.
Stock, condition & price
- Japan — the shaken inspection regime forces early trade-ins, so low-mileage, well-graded cars (3.5–5 on the auction scale) sell cheaply. Best for hybrids, kei cars and JDM models not sold new in Ireland.
- UK — same models Irish buyers know, but you must stick to genuinely UK-built cars (MINI, Sunderland Nissan, Burnaston Corolla, older Swindon Civic) to keep the 0% duty.
The verdict
Choose Japan for an efficient hybrid or an unusual model where auction pricing and condition win out. Choose the UK for a UK-built model where you value speed, lower shipping and familiar paperwork. Avoid EU-built cars from Britain entirely. Whichever way you go, the cheapest result is still a low-CO₂, 0%-duty, right-hand-drive car bought below Irish retail.
Ready to act on Japan specifically? See our import Japanese cars to Ireland service, or check the cheapest cars to import and run the numbers in the cost calculator.
Figures are indicative and for guidance only. Actual VRT is charged on Revenue’s OMSP and varies by model, year and mileage. Always confirm current rates and your specific case with Revenue.ie before committing to a purchase.