How to import a car from Japan to Ireland: customs, 0% duty, VAT and VRT in order

A car built in Japan and shipped from Japan pays 0% EU customs duty since 1 February 2026 under the EU-Japan Economic Partnership Agreement (EPA), provided the exporter puts a statement on origin on the invoice. Irish import VAT at 23% is charged on the customs value (price plus freight and insurance to the EU) plus any duty, and must be paid before customs releases the car. The customs declaration is filed in Revenue's AIS before or on arrival, and its MRN is what the NCTS needs before it will register the car. VRT is a separate tax: 7% to 41% of Revenue's open market selling price by CO2 band, plus a NOx charge. A Japanese-market car usually has no EU certificate of conformity, so you need other acceptable evidence of its CO2 and NOx at manufacture or it is taxed at the top rate; book the NCTS within 7 days of arrival and register within 30.

The four charges, in the order you pay them

Order	Charge	Rate	Who collects it
1	Customs duty	0% with Japanese origin; 10% without	Revenue, on the customs declaration
2	Import VAT	23% of customs value plus duty	Revenue, before customs release
3	Shipping-line and terminal charges	Set by the line and port, not tax	The line's Irish agent, before the delivery order
4	VRT plus NOx charge	7% to 41% of OMSP plus NOx	NCTS centre, at registration

Need this done? Our customs team files the import declaration for cars from Japan, checks the statement on origin before the car sails, arranges the import VAT payment and gets you the MRN the NCTS asks for. See Japan car imports, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

Is the 0% duty real? What the EU-Japan EPA says

Yes. Every passenger-car line in heading 8703 (petrol, diesel, hybrid, plug-in and electric, new and used) is in staging category "B7" of the EU's tariff schedule under the EPA: a 10% base rate cut in eight equal annual steps. The EPA entered into force on 1 February 2019, and each "year" in the EU schedule runs for 12 months from that date. The rate went 8.8%, 7.5%, 6.3%, 5.0%, 3.8%, 2.5% and 1.3%, and reached 0.0% in the eighth year, which began on 1 February 2026. A car imported before then paid the step in force at the time, for example 1.3% from 1 February 2025.

Origin, not purchase. The preference is for cars that originate in Japan under the agreement's rules of origin: in practice, cars manufactured there. A Japanese-brand car built elsewhere and bought at a Japanese auction does not get the EPA rate; expect the standard 10%.

Proof. The exporter makes out a statement on origin on the invoice or another commercial document that describes the car well enough to identify it. The Annex 3-D wording, with "Japan" inserted, is:

The exporter of the products covered by this document (Exporter Reference No ...) declares that, except where otherwise clearly indicated, these products are of Japan preferential origin. (Origin criteria used) (Place and date) (Printed name of the exporter)

The reference number is the exporter's Japan Corporate Number, a 13-digit number issued by Japan's National Tax Agency; the field may be left blank where none has been assigned. The statement is valid for 12 months from the date it is made out, needs no signature or stamp, and may be made out before, at or after export. Customs may not reject the claim because of minor errors or discrepancies in it. Without a statement, the importer can claim on "importer's knowledge", but must then hold its own evidence that the car meets the EPA origin rules, which is hard to get for a used car. The 0% comes from the treaty schedule; we check the live TARIC measure when we file.

How import VAT is worked out

VAT is 23% of the customs value plus duty, plus any freight from the first EU port to Ireland. The customs value is the price actually paid plus transport, insurance and loading costs to the place where the car enters the EU: the Irish port if it comes direct, or the port where it is unloaded if it lands in another EU country first. Yen are converted at Revenue's monthly customs rate, taken from the Central Bank rates on the second-last Wednesday of the previous month: for October 2026, JPY 180.2 to EUR 1. Revenue's valuation manual says this rate applies even where you paid at a different one.

Worked example (October 2026 rate, illustrative)

Line	Amount
Price paid: JPY 3,000,000 at 180.2	about EUR 16,650
Sea freight and marine insurance to the EU	about EUR 1,800
Customs value	about EUR 18,450
Duty with statement on origin (0%)	EUR 0
Import VAT at 23%	about EUR 4,240

Without the statement on origin, duty would be about EUR 1,845 and VAT about EUR 4,670: about EUR 2,270 more for want of one statement on the invoice. Either way, VAT adds almost a quarter to the customs value, and it must be paid or secured before customs releases the car. If you do not have your own Revenue customs payment account, we can pay it through ours and recharge it to you as part of the import customs clearance. A VAT-registered business can use postponed accounting instead, but most businesses cannot then reclaim the VAT on a passenger car in full: at most 20%, and only on a qualifying lower-emission car used at least 60% for business. Motor dealers buying stock are the main exception.

The document pack before the car lands

1. Invoice in the currency you actually paid, with freight and insurance as separate lines.

2. Statement on origin on that invoice, or on another commercial document that refers to it.

3. Export certificate (the Japanese de-registration document) and an English translation: chassis number, model code, first registration date, weight. The NCTS keeps the original, so keep a copy for yourself.

4. Bill of lading, with your broker as notify party so the arrival notice reaches the right desk.

5. Proof of payment matching the invoice, and the auction sheet or listing.

6. Your details: name, address, PPSN and a letter appointing us as your customs representative.

Can customs be done before the ship arrives?

Yes. A declaration can be lodged up to 30 days before the car is presented to customs; if the car is not presented within 30 days, the declaration is treated as never lodged. Revenue then routes it green (release), orange (documents checked) or red (physical examination). Routing follows Revenue's risk profiles, so any car can be routed orange: have the pack complete before arrival. The chassis number (VIN) must be on the declaration, and the NCTS checks with Revenue that the VIN is linked to a customs declaration before it registers the car. Import declarations moved to AIS V2 on 15 September 2026, and AIS V1 cannot be used for imports from 16 December 2026; nothing changes for you. The ICS2 safety filings for the ship are not yours either: the carrier lodges the entry summary declaration and the vessel operator lodges the arrival notification. Our vehicle declarations page sets out what we file for cars, vans and other vehicles.

Who releases the car at Dublin or Cork

This is shipping-line practice, not law. The line's Irish agent issues a delivery order only when it holds the original bill of lading (or a telex release), its charges are paid and it has the customs clearance. Terminals usually allow a short free period before storage charges start, and an arrival notice left unanswered uses it up. Collection on a car transporter can be arranged through our logistics partners.

VRT in order

The clock

Book an NCTS inspection within 7 days of the car arriving in the State, register within 30 days, and fit the plates within 3 days of registration. Miss the 30 days and Revenue adds 0.1% of the VRT for every day the car has been in the State unregistered, counted from the date it first entered. A car from Japan spends weeks at sea, so the invoice will often be more than 30 days old when you register: bring shipping documents that prove the arrival date, because without satisfactory evidence Revenue can charge from the invoice date instead.

What the NCTS needs

The foreign registration or de-registration certificate (the NCTS keeps it, so copy it first), confirmation of CO2 and NOx at manufacture, passport or driving licence, form VRTVPD2 (VRTVPD1 for an authorised trader), the invoice showing the purchase date, proof of name, address and PPSN, evidence of the date the car entered the State, and the customs declaration MRN. Revenue says a vehicle cannot be registered without the customs declaration, and the NCTS asks for proof that the duty and VAT were paid, which is normally the customs declaration itself. The NCTS also charges a tyre Environmental Management Cost of EUR 2.80 per tyre, spare included.

How the tax is calculated

Category A VRT is a percentage of Revenue's open market selling price (OMSP) by WLTP CO2 band, subject to minimum amounts from EUR 140 (lowest band) to EUR 820 (top band). These are the rates in force on 22 October 2026:

CO2 g/km	Rate	CO2 g/km	Rate
0-50	7%	>120-125	16.75%
>50-80	9%	>125-130	17.5%
>80-85	9.75%	>130-135	19.25%
>85-90	10.5%	>135-140	20%
>90-95	11.25%	>140-145	21.5%
>95-100	12%	>145-150	25%
>100-105	12.75%	>150-155	27.5%
>105-110	13.5%	>155-170	30%
>110-115	15.25%	>170-190	35%
>115-120	16%	>190	41%

Add the NOx charge: EUR 5 per mg/km for the first 40 mg/km, EUR 15 per mg/km from 40 to 80, and EUR 25 per mg/km above 80, up to a maximum of EUR 4,850 for diesel cars, diesel hybrids included, and EUR 600 for all other cars, including petrol and petrol-hybrid cars. Electric cars are exempt from the NOx charge; hybrids are not.

Revenue sets the OMSP. A Japanese-market model not on Revenue's VRT calculator is valued only after the car is presented, and Revenue staff do not give estimates in advance; you return to the NCTS to pay and get the registration number. Revenue's VRT Estimate Form lets you make your own estimate for makes not commonly sold in Ireland, but the figure that counts is the one Revenue sets.

Evidence for a Japanese-market car

This is where Japanese imports go wrong. Where CO2 cannot be confirmed from an EU type-approval certificate, an EU certificate of conformity or another EU country's registration certificate, and Revenue is not satisfied by any other document, the Finance Act 1992 charges the highest rate: 41% of the value, or EUR 820 if greater. Revenue's system does this by assigning CO2 "999". If no NOx figure is supplied, it assigns the maximum NOx charge.

For a car from outside the EU, Revenue accepts as CO2 evidence previous registration documents, evidence from the statutory authority in the country of origin, a manufacturer's document stating CO2 at manufacture, or a certificate of conformity, all with English translations. For NOx, Revenue's page names the Japanese Ministry of Land, Infrastructure, Transport and Tourism as a source of the figure for Japanese imports, and accepts official written confirmation from the manufacturer or an appropriate statutory authority, case by case. A printout of a test on the car showing its current emissions is not acceptable: the figure at manufacture sets the band. Get the manufacturer or statutory-authority evidence before the car sails, and do not count on a band until Revenue has accepted it.

Worked VRT example at current rates: OMSP EUR 25,000, petrol hybrid with accepted evidence of 110 g/km CO2 and 15 mg/km NOx: 13.5% x 25,000 = EUR 3,375, plus NOx of EUR 75 (15 x EUR 5), EUR 3,450. The same car with no evidence: 41% x 25,000 = EUR 10,250, plus EUR 600, EUR 10,850.

Reliefs and changes

Electric cars: VRT relief of up to EUR 5,000 applies to cars powered only by an electric motor with an OMSP up to EUR 40,000. It is reduced between EUR 40,000 and EUR 50,000, and there is none above EUR 50,000. Hybrids do not qualify. The car must be registered by 31 December 2026. Budget 2027 (6 October 2026) announced an extension to 31 December 2028, and section 49 of the Finance (No. 2) Bill 2026, published on 19 October 2026, provides for it; the extension applies once the Bill is enacted.

Section 48 of the same Bill raises category A VRT rates for CO2 bands 3 to 20 (above 80 g/km) by one percentage point from 1 January 2027: for example, 9.75% becomes 10.75% (minimum EUR 215) and 41% becomes 42% (minimum EUR 840). Bands 1 and 2 stay at 7% and 9%. The Bill was not yet law on 22 October 2026, and the current rates in the table above apply until the change takes effect. If your car will be registered around the turn of the year, check the rate that applies on the day.

If you are moving to Ireland and bringing a car you already own and use in Japan, transfer of residence relief may apply instead. A vehicle specially constructed or adapted to carry a Primary Medical Certificate holder may qualify for Revenue's VAT and VRT relief scheme for drivers and passengers with disabilities, claimed separately.

Appeals

Pay the VRT first: Revenue will not consider an appeal until it is paid. Then write to the National VRT Service within two months, counted from the registration date for a valuation dispute and from the date of the decision otherwise. Quote your PPSN and set out the grounds. A decision normally issues within 30 days; if you hear nothing within 30 days, the appeal is deemed refused. You then have 30 days to lodge a Notice of Appeal with the Tax Appeals Commission.

From our own files

The invoice in the wrong currency. A recent customer's invoice from a Japanese exporter showed the price in yen, but the number was plainly the euro price typed under the wrong currency. Declared as yen, the car would have been grossly undervalued. We matched the figure to the customer's bank transfer and had the invoice reissued before filing. The statement on origin also quoted the wrong tariff heading. That alone did not sink the 0% claim, because the EPA does not let customs reject a claim for minor errors and the statement clearly identified the car and its origin, but the declaration itself had to carry the correct heading. The line would not release the car without the customs clearance, and the NCTS appointment fell just after the terminal's free period, so every step had to land in order. A complete pack before the ship docked is what made that possible.

The top band at the NCTS. Another customer's car was charged 41% and the maximum NOx charge at the NCTS: the Japanese export certificate carried no emissions figures and there was no EU certificate of conformity. The routes back were a manufacturer letter quoting the chassis number and the figures at manufacture, or official Japanese documentation, followed by a written appeal within two months after paying what was demanded. A current emissions test would not have helped.

Quoting from an auction sheet. A buyer asked for a landed cost before bidding. We could estimate duty (0% with a statement on origin, if built in Japan), VAT (23% on price plus shipping and insurance) and the NOx exposure. We could not estimate the OMSP: Revenue values an unlisted model only after presentation.

What to do, step by step

1. Before bidding, confirm the car was built in Japan and ask the exporter for the statement on origin on the invoice.

2. Ask the exporter or manufacturer for a letter quoting the chassis number, CO2 and NOx at manufacture.

3. Have the invoice show the currency paid and freight and insurance separately; name your broker as notify party on the bill of lading.

4. Send us the pack before the ship sails; we can lodge the declaration up to 30 days before arrival.

5. On arrival we deal with any orange check, arrange the VAT payment and send you the release once Revenue grants it.

6. Pay the line's charges and collect the car. Book the NCTS within 7 days of arrival; bring the MRN, your shipping documents and your emissions evidence.

7. Register within 30 days of arrival, and fit the plates within 3 days of registration.

Frequently asked questions

Is there customs duty on a car from Japan? Not if it was built in Japan and the invoice carries an EU-Japan EPA statement on origin. The rate reached 0% on 1 February 2026. A car bought in Japan but built elsewhere does not get the EPA rate and normally pays 10%.

Why is my customs value higher than what I paid? Revenue converts yen at its own monthly rate and adds freight and insurance to the EU even if the invoice did not show them.

Is there a time limit after the car arrives? Book the NCTS within 7 days, register within 30, and fit plates within 3 days of registration. Late registration costs 0.1% of the VRT for every day since the car first entered the State.

The VRT centre wants far more than the calculator showed. Why? Usually missing CO2 or NOx evidence: 41% and the maximum NOx charge. Pay, get the written breakdown, and appeal within two months with manufacturer or statutory-authority evidence.

Can I import through my company to avoid VAT? No. Import VAT is due whoever imports the car. A VAT-registered company can postpone it, but most businesses can reclaim at most 20% of the VAT on a passenger car, and only on a qualifying lower-emission car used at least 60% for business; motor dealers buying stock, car-hire firms and driving schools are the main exceptions.

Get it cleared

Our customs team handles Japanese car imports from the statement-on-origin check to the MRN you take to the NCTS, and can lodge the declaration before the ship docks. WhatsApp or call 086 846 1240, or email service@cldeclarations.com. We reply the same working day.

Related guides

• VRT on an imported car: how it is calculated, and what proof of CO2 and NOx the NCTS accepts

• Motor dealers importing cars into Ireland: your own TAN, postponed VAT, EU-Japan preference and container loads

• Moving to Ireland: transfer of residence relief step by step

• Importing a car from Dubai or the UAE to Ireland

• Importing a car from the USA or Canada to Ireland via a UK port

• Our services: Japan car imports and vehicle declarations

Sources

1. EU-Japan EPA, Annex 2-A (general notes: annual reductions and the "year" definition; EU schedule, heading 8703, category B7), Access2Markets: https://trade.ec.europa.eu/access-to-markets/en/country-assets/tradoc_157229.pdf (fetched 22 October 2026)

2. Access2Markets, EU-Japan Economic Partnership Agreement overview (entry into force 1 February 2019; statement on origin; importer's knowledge), version of 14 October 2026: https://trade.ec.europa.eu/access-to-markets/en/content/eu-japan-economic-partnership-agreement (fetched 22 October 2026)

3. DG TAXUD, EU-Japan EPA guidance on statements on origin (Article 3.17, Annex 3-D text, Japan Corporate Number, 12-month validity, no signature, making out after export, minor errors), 16 December 2019: https://taxation-customs.ec.europa.eu/system/files/2019-12/eu-japan-epa-guidance-statements-on-origin.pdf (fetched 22 October 2026)

4. Revenue, Customs Manual on Valuation (place of introduction, loading and handling costs, exchange-rate rule), last reviewed October 2025: https://www.revenue.ie/en/tax-professionals/tdm/customs/valuation/valuation.pdf (fetched 22 October 2026)

5. Revenue, customs exchange rates, October 2026 (JPY 180.2): https://www.revenue.ie/en/customs/businesses/importing-exporting/exchange-rates/2026/october.csv (fetched 22 October 2026)

6. Revenue, Customs Manual on Import VAT (value for import VAT, VIN on the declaration, postponed accounting), May 2026: https://www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/customs-manual-on-import-vat.pdf (fetched 22 October 2026)

7. Revenue, Customs Import Procedures Manual (lodging 30 days ahead, routings and risk profiles, payment before release, VIN check before registration), May 2026: https://www.revenue.ie/en/tax-professionals/tdm/customs/import-export-policy/customs-import-procedures-manual.pdf (fetched 22 October 2026)

8. Revenue, current VAT rates (standard rate 23%), published 1 January 2026: https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx (fetched 22 October 2026)

9. Revenue, AIS V2 (go-live 15 September 2026; V1 import declarations end 16 December 2026), published 16 June 2026: https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/annex-b-cci/index.aspx (fetched 22 October 2026)

10. European Commission, ICS2 operational guidance (the carrier lodges the entry summary declaration, Article 127(4) UCC), published by Revenue: https://www.revenue.ie/en/customs/documents/ccc/ccc-89-ics2-operational-guidance.pdf (fetched 22 October 2026)

11. European Commission, Import Control System 2 (the vessel operator lodges the arrival notification): https://taxation-customs.ec.europa.eu/customs-4/customs-security/import-control-system-2-ics2-0_en (fetched 22 October 2026)

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13. Revenue, VRT Manual Part 1 (NCTS appointment, registration and plate time limits; VRTVPD forms; date-of-entry evidence; CO2 and NOx evidence; test printouts not acceptable; unlisted models; additional VRT), last reviewed September 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01.pdf (fetched 22 October 2026)

14. Revenue, VRT Manual Part 1A (category A rates and minimums; CO2 999; maximum NOx charge; VAT before release for vehicles from outside the EU), last reviewed August 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf (fetched 22 October 2026)

15. Revenue, procedure at the NCTS centre (document list, customs declaration MRN), published 24 August 2026: https://www.revenue.ie/en/vrt/vehicle-registration-tax/procedure-at-ncts-centre.aspx (fetched 22 October 2026)

16. Revenue, registering a vehicle purchased in Great Britain (no registration without the customs declaration), published 24 August 2026: https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicle-from-gb.aspx (fetched 22 October 2026)

17. Revenue, VAT and customs duty at registration (proof of payment, normally the customs declaration), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/vat-customs-duty.aspx (fetched 22 October 2026)

18. Revenue, applying the tax (category A bands and minimum amounts), published 21 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/applying-tax.aspx (fetched 22 October 2026)

19. Revenue, calculating the NOx charge, published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/calculating-nox-charge.aspx (fetched 22 October 2026)

20. Revenue, nitrogen oxide emissions evidence (Japanese Ministry named; manufacturer or statutory-authority confirmation), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/nitrogen-oxide-emissions.aspx (fetched 22 October 2026)

21. Revenue, assessing the value (OMSP, unlisted models, no advance estimates, VRT Estimate Form), published 9 October 2026: https://www.revenue.ie/en/vrt/calculating-vrt/assessing-value.aspx (fetched 22 October 2026)

22. Revenue, additional VRT (0.1% per day from first entry), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/additional-vrt.aspx (fetched 22 October 2026)

23. Revenue, electric vehicles VRT relief (up to EUR 5,000; the page says "registered before 31 December 2026", while s.135C(3)(b) includes that day, see source 24), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/electric-vehicles.aspx (fetched 22 October 2026)

24. Finance Act 1992, VRT provisions, Revenue non-statutory consolidation (s.132(3): highest rate or EUR 820 where CO2 is not confirmed; s.135C(3)(b): EV relief for first registration "during the period from 1 May 2011 to 31 December 2026"), revised April 2026: https://www.revenue.ie/en/vrt/documents/vrt/finance-act-1992-non-statutory-consolidation.pdf (fetched 22 October 2026)

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26. Revenue, VRT Manual Part 6, appeals (PPSN and grounds, 30-day decision, deemed refusal, Tax Appeals Commission within 30 days), last reviewed September 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-06.pdf (fetched 22 October 2026)

27. NCTS, VRT FAQ (tyre EMC EUR 2.80 per tyre including spares; 7 and 30 days): https://www.ncts.ie/vrt-home/vrt-faq/ (fetched 22 October 2026)

28. Revenue, scheme for persons with disabilities (VAT and VRT relief for Primary Medical Certificate holders), published 9 July 2026: https://www.revenue.ie/en/vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx (fetched 22 October 2026)

29. Revenue, Tax and Duty Manual, recovery of VAT on motor vehicles (category A cars generally non-deductible; motor dealers, car hire and driving schools), last reviewed April 2026: https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/recovery-of-vat-on-motor-vehicles.pdf (fetched 22 October 2026)

30. Government of Ireland, Budget in Brief 2027 (EV VRT relief, due to end on 31 December 2026, extended to end-2028), 6 October 2026: https://assets.gov.ie/static/documents/4131c603/BIB2027_Online_Interactive_Version_Final_V2.pdf (fetched 22 October 2026)

31. Department of Finance, Budget 2027 Tax Policy Changes Summary (increase category A VRT rates by 1%, bands 3 to 20; EV relief to 31 December 2028): https://assets.gov.ie/static/documents/3aa2894e/Budget_2027_-_Tax_Policy_Changes_Summary_-_Eng.pdf (fetched 22 October 2026)

32. Department of Finance, Explanatory Memorandum to the Finance (No. 2) Bill 2026 (section 48: category A rate for bands 3-20 increased by 1 percentage point from 1 January 2027; section 49: EV relief extended to 31 December 2028): https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/memo/b9826d-memo.pdf (fetched 22 October 2026)

33. Revenue, Tax and Duty Manual, partial recovery of VAT on qualifying passenger motor vehicles (up to 20% of the VAT on purchase or importation; at least 60% business use; CO2 limits), last reviewed December 2024: https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/partial-recovery-of-VAT-on-qualifying-passenger-motor-vehicles.pdf (fetched 22 October 2026)

34. Finance (No. 2) Bill 2026, as initiated (section 48, new Table 1: 7% or EUR 140, 9% or EUR 180, 10.75% or EUR 215 ... 42% or EUR 840, in operation from 1 January 2027; section 49: "31 December 2028" for "31 December 2026" in s.135C(3)(b)): https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/initiated/b9826d.pdf (fetched 22 October 2026)

35. Houses of the Oireachtas, bill record for Finance (No. 2) Bill 2026, No. 98 of 2026 (published and First Stage 19 October 2026; not enacted on 22 October 2026): https://api.oireachtas.ie/v1/legislation?bill_year=2026&bill_no=98 (fetched 22 October 2026)

36. Revenue, VRT Manual Part 8, NOx charge (maximum EUR 4,850 for diesel vehicles, including diesel hybrids, or EUR 600 for all other category A vehicles): https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-08.pdf (fetched 22 October 2026)