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

A motor dealer importing cars into Ireland for resale should hold its own Customs and Excise (C&E) registration, which gives it a Trader Account Number (TAN) for duty and import VAT, and should have Revenue's postponed accounting for VAT authorised before the first entry is lodged. Japanese-built cars have paid 0% EU customs duty since 1 February 2026 when the Japanese exporter puts an EU-Japan statement on origin on the invoice; UK-built cars are 0% under the EU-UK Trade and Cooperation Agreement with a statement on origin or the importer's knowledge; most other cars pay the standard 10%. Import VAT is 23% of the customs value plus duty. We file one AIS declaration per car with its chassis number (VIN) on the item, and when you pay from your own account we bill only the clearance.

A regular importer needs five things: an EORI with its Eircode, a funded or deferred customs TAN, Revenue's clearance agent form, a postponed accounting authorisation, and a section 136 VRT authorisation for unregistered stock.

Your own customs account: cash or deferred

Once you register for Customs and Excise you "automatically have a TAN account under the same number as your C&E registration number". On a cash basis you pay money in through ROS, credit left at the end of a month "rolls over to the next month", and "you must have credit available on the account before you submit a declaration".

Deferred payment lets Revenue take duty and import VAT by direct debit on the 15th of the month following importation. It takes three steps:

1. A comprehensive guarantee authorisation, applied for in Revenue's Customs Decisions System (CDS). The guarantee is an undertaking from a bank, other financial institution or insurer accredited with the Central Bank, or a cash deposit. A reduction to 30% of the guarantee for existing customs debt needs Authorised Economic Operator (AEO) status.

2. A deferred payment authorisation, also applied for in CDS, quoting the guarantee authorisation number.

3. Revenue's Direct Debit for Customs Duty, Excise and VRT form, sent to the eCustoms Accounting Unit.

To let us quote either account, you sign the Customs and Excise Clearance Agent form. It "must be signed by a Director or Company Secretary in the case of a limited or other incorporated company, by a partner in case of a partnership, or by the proprietor in the case of a sole proprietorship", and goes to Revenue's eCustoms Accounts Unit through MyEnquiries. The unit's published phone hours are 09:00 to 14:00, Monday to Friday, so allow processing time: send the form the week before the ship docks, not on arrival day.

A dealer importing a handful of cars a year can pay duty, and any VAT it is not postponing, through our account before we lodge. A dealer bringing in a container a month keeps the money on its own ledger and sees the payer's monthly declaration and payment statement in its own ROS. Revenue's C&E reports "are only made available to the importer, exporter, and payer", and the postponed VAT report goes to the importer.

Two TANs. A trader authorised under section 136 of the Finance Act 1992 to hold unregistered vehicles is issued a TAN under that authorisation for VRT payments. When you give us a TAN for duty and import VAT, it is the customs account under your C&E registration number.

Need this done? Our customs team files a declaration for each car in your name, with the VIN on the entry, postponed VAT claimed where your authorisation is live, and duty paid from your own TAN or ours. See vehicle declarations, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

Postponed VAT on cars: how it works and why entries bounce

Postponed accounting "is available to all traders that are registered for VAT and Customs and Excise". It covers imports from all third countries "including Great Britain (UK not including NI)", and it is not compulsory. On the entry we claim it against your VAT number: with role code FR7 on the AIS V2 format, or with code 1A05 and the narrative IEPOSTPONED on the older V1 format, which can be used until 16 December 2026. You then enter the customs value plus duty in the PA1 box of your VAT3 and account for the VAT at T1 and T2, so it is declared and deducted in the same return, subject to the usual deductibility rules. "It is the consignee (importer) and not their representative (Customs Broker or freight agent) that is obliged to account for Postponed Accounting."

Getting the authorisation is the catch. Traders registered for VAT and C&E at 11pm on 31 December 2020 got it automatically. For everyone else, Revenue's VAT registration manual says it "can only be granted to customers with a live C&E registration". New applicants apply with the VAT registration. Traders registered for VAT after 31 December 2020 apply through ROS (Other Services, Manage Tax Registrations, "Apply for Postponed Accounting of VAT") once their C&E registration is approved. Revenue's postponed accounting manual says a trader already VAT-registered by then gets the entitlement automatically once it registers for C&E. Revenue can ask for evidence such as business addresses, solvency information, audited accounts and a tax clearance certificate. A trader who cannot satisfy Revenue is served a Notice of Exclusion, which can be appealed to the Tax Appeals Commission within 30 days.

Under the AIS V2 business rules, an entry claiming postponed VAT fails validation unless the importer holds a valid postponed VAT authorisation, and the VAT number declared must be the importer's. Postponed VAT also cannot be added to an entry after release. The fix is not a different code: either the VAT is paid at import (from your TAN or ours) and reclaimed on your next VAT3, or the entry waits until Revenue grants the authorisation. Apply when you register, not the week the ship docks. Postponed accounting covers VAT only. Duty is still paid at import, or on the 15th of the next month from a deferred account.

Duty: 10% unless origin says otherwise

Built in	Bought in	Duty	Proof on the entry
Japan	Japan, shipped from Japan	0%	EU-Japan statement on origin from the Japanese exporter
Japan	GB auction, Gulf dealer	10%	Normally none: the car has left customs supervision in a third country, and the EU-UK agreement covers only UK-origin goods
UK	Great Britain	0%	Statement on origin or importer's knowledge: preference code 300, origin GB, document code U116, U117 or U118 with "NAI"
EU (for example a German-built car)	Great Britain, Japan or elsewhere outside the EU	10%, unless returned goods relief applies: originally exported from the EU, unaltered, and re-imported within three years of export. The Union Customs Code sets no same-person condition for duty relief, but Revenue's vehicle manual lists one, so expect to be asked. Relief from VAT as well (code F05) is only for the person who exported it; anyone else gets duty relief only (F01)	Evidence of the original EU export
Any	Northern Ireland, imported there under the Windsor Framework or there since before 1 January 2021	No customs duty, no import VAT	NI import declaration or proof of NI history; VRT still applies

The 0% comes from the EU schedule in Annex 2-A of the EU-Japan Economic Partnership Agreement (EPA). Every ordinary passenger-car line in heading 8703 has a 10% base rate in category B7, "eliminated in eight equal annual instalments beginning on the date of entry into force". The agreement entered into force on 1 February 2019, and each "year" in the EU schedule runs 12 months from that date, so the eighth year, at 0.0%, began on 1 February 2026. We check the live TARIC measure on each entry. For single cars, see our Japan car imports page.

The EPA also allows a claim based on the importer's knowledge, backed by origin records from the exporter or manufacturer. For used stock, the exporter's statement is the practical route.

The statement on origin, line by line

The Japanese exporter puts the Annex 3-D text on the invoice, or on any other commercial document that describes the car well enough to identify it:

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)

• Exporter reference. For a Japanese exporter this is its Japan Corporate Number. An exporter without one may leave the field blank.

• Origin criterion. A code: "A" wholly obtained, "B" made from originating materials, "C" product-specific rule followed by "1" (tariff shift), "2" (value rule), "3" (process rule) or "4" (Section 3 of Appendix 3-B-1, the vehicle rule), "D" accumulation, "E" tolerances. The rule for heading 8703 is a value rule, so for a car expect "C" with "2", or "4".

• Period. This line appears only on a statement covering several shipments of identical products, for no more than 12 months.

The statement is valid for 12 months from the date it was made out. Revenue cannot require a translation, and cannot reject the claim for minor errors alone. You must keep the statement for at least three years after import. "Bought in Japan" is not "built in Japan", and "the importer shall be responsible for the correctness of the claim".

Worked example

A dealer buys a used Japanese-built hatchback. The price, converted at Revenue's monthly customs exchange rate, is EUR 13,500. Sea freight and insurance to Dublin are EUR 1,500. The customs value is EUR 15,000.

	Without statement	With statement
Duty	10% of 15,000 = EUR 1,500	EUR 0
Import VAT at 23%	23% of 16,500 = EUR 3,795	23% of 15,000 = EUR 3,450
Paid on the day, with postponed accounting	EUR 1,500	EUR 0

The statement cuts the tax due at import by EUR 1,845 on this car. The EUR 1,500 of duty is a real cost saved; the EUR 345 of VAT would be reclaimed on your VAT3 anyway, subject to the usual deductibility rules. With postponed accounting, a Japanese-origin car is released with nothing paid to Revenue at import, and the VAT goes through your VAT3. If the car is unloaded at a continental EU port first, freight from there to Ireland stays out of the customs value but is added to the VAT base. Shipping-line charges, VRT and the NOx charge are separate.

The declaration: VIN, one car per entry, value

AIS V2 went live on 15 September 2026, and "from 16 December 2026, it will no longer be possible to use AIS V1 to process import declarations". Under the V2 business rules the VIN goes in as additional reference type 1D97 at goods-item level: 6 to 22 letters and digits, not all letters, H1 or H4 dataset only, and "a declaration item can only have one 'Vehicle Identification Number (VIN)' declared". Revenue calls the VIN "critical". The NCT centre checks electronically that a customs declaration exists for the car, so the VIN on the entry must match the chassis.

We file one declaration per car. That is our practice, not a Revenue rule. Article 194 of the Union Customs Code releases all goods on one declaration at the same time, with each item deemed a separate declaration. Revenue's import manual says that where only some goods on an entry are detained, the declaration is amended, or invalidated and replaced by two new declarations, one for the goods to be released and one for the detained goods. So a query on one car can hold up the other four until that is done. One car per entry also gives the NCTS one MRN per chassis number.

The customs value is "the price actually paid, or payable" plus transport and insurance to the point where the car enters the EU. Freight on a shared bill of lading has to be apportioned across the cars. Foreign currency is converted at Revenue's monthly customs exchange rate, which is why the entry value can differ from your bank statement. The CN code separates new from used: in the smallest petrol band, for example, 8703 21 10 is new and 8703 21 90 is used. A declaration lodged in advance and not presented within 30 days "shall be deemed not to have been lodged".

Whose name goes on the entry

We act as direct representative, "in the name of and on behalf of" the importer. Revenue "may require a customs representative to provide evidence of their empowerment", so we hold a signed authority from every importer.

Dealers often ask us to declare a car in the name of the customer who has already bought it. That works, but the consequences are fixed at lodgement:

• The customer is the importer and the declarant, and owns the import VAT.

• The customer needs an EORI. A private customer can request one through MyEnquiries in myAccount, or by email to Revenue's eCustoms helpdesk with their tax registration number, name and address including Eircode.

• For private individuals, "deferred payment and postponed accounting arrangements are not applicable", so they pay duty and VAT before release.

• The declarant and representative IDs cannot be amended after the entry is accepted.

If you are buying for stock, you must be the importer.

Clearing a container of several cars

The shipping line files the entry summary declaration (ENS) under ICS2, which Revenue says "has been fully operational for all modes of transport since 1 January 2026". You do not file it as the buyer. We lodge the import declarations in advance once the line confirms arrival.

Release from the terminal is a commercial step, not a customs one. The original bill of lading usually has to be surrendered or telex-released, the consignee and notify party must match the line's records, and local charges must be paid. Storage charges start when the free days end, whatever customs has done. Port-to-forecourt haulage of unregistered cars is arranged through our logistics partners (see freight forwarding).

Cars on a transporter from Great Britain follow the RoRo routine. Every car is pre-lodged and its MRN goes on the haulier's pre-boarding notification (PBN), because "without a valid PBN at 'Good to proceed to Check-In' status, the vehicle will not be allowed to board the ferry". See GB-Ireland freight customs for the full sequence.

From our own files

A trading group buying for customers. One trading group has brought many Japanese cars through us, often declared in the names of customers who had already bought them, each paying duty and VAT before release. Two lessons. First, keep a chassis-number index. One chassis number was once declared on two different container shipments, and because the first entry had been released, the second could not simply be cancelled: it took a repayment claim and a fresh declaration while the car waited at the NCTS. Second, declare each car on its own entry, so a question on one never holds the rest of the box.

A dealer with its own account. A dealer bringing in a container of cars paid duty and VAT from its own customs account, so we billed only the clearance. The clearance agent form needed a director's signature and Revenue's accounts unit had to register it, so it went in the week before the ship was due.

A first-time dealer. A new dealer planning a first Japanese import for resale asked for the EU-Japan rate and postponed VAT. The preference needed the exporter's statement on origin with its Corporate Number and criterion code. Postponed VAT needed the authorisation in place before lodgement, or the entry would have bounced. Customs released the car, but the shipping agent held it until the bill of lading was telex-released, with the free days already running.

Fixing mistakes: the windows are short

No amendment is allowed once Revenue has said it will examine the goods, has found the particulars wrong, or has released them. After release, "Revenue may permit the amendment of the customs declaration upon request by the declarant within three years from the date of acceptance". Revenue asks for invalidation requests within three months of acceptance (90 days where Article 148(1) to (3) of the UCC Delegated Regulation applies). Repayment of overcharged duty must be claimed "within 3 years of notification of the customs debt". Postponed VAT cannot be added after release. Keep the customs documents for three years from the end of the year the declaration was accepted.

So keep an index per shipment: VIN, invoice line, bill of lading, MRN and NCTS date. Check the VIN on the export certificate against the invoice before we file, and if a VIN already sits on an earlier MRN, stop.

After customs

Book the NCTS within seven days of the car entering the State and register within 30 days; "vehicles held by authorised motor traders" are exempt from the 30-day rule. For a used Japanese car, bring the Japanese Export Certificate and the CO2 and NOx confirmation from the Japanese Ministry of Land, Infrastructure and Transport website, with certified English translations. Without accepted CO2 or NOx evidence, VRT is charged at the highest applicable rates. Where the invoice is dated more than 30 days before the car is presented, bring shipping evidence of the date it entered the State, or Revenue may charge for the period from the invoice date. A TAN holder registering a car for a customer gives its own Revenue customer number (VAT or CT number) instead of the customer's PPSN. Whoever presents a car for someone else brings a signed letter of consent and a passport or driving licence.

Holding unregistered stock needs section 136 authorisation first, applied for on form VRT 1 through MyEnquiries: "unregistered vehicles cannot be received or stored until an authorisation has been granted". Revenue grants it only to a VAT-registered trader with a current tax clearance certificate and premises where the business can legally be carried on.

The Finance (No. 2) Bill 2026, published in October 2026 to give effect to Budget 2027, would raise Category A VRT rates in CO2 bands 3 to 20 by one percentage point from 1 January 2027, and extend VRT relief on electric vehicles to 31 December 2028. The current rates apply until then, and the Bill still has to pass the Oireachtas. For stock you will register around the turn of the year, check the rate in force on the registration date.

The margin scheme and VAT on resale are questions for your accountant. Revenue's guidance is that a second-hand car bought outside the EU, for example in Great Britain, "cannot be sold under the Margin Scheme", and the dealer charges VAT "on the full selling price of the vehicle (excluding VRT)". Customs cares about value, origin and VIN.

What to send us

1. EORI (with Eircode), VAT number and the name on the C&E registration; the signed clearance agent form if we are to quote your TAN.

2. Confirmation that your postponed accounting authorisation is in place, or an instruction to pay VAT at import.

3. Per car: invoice with the statement on origin, export certificate, bill of lading, a clear VIN photo, freight and insurance figures.

4. Who the importer is, car by car, before we lodge.

5. Shipping-line arrival notice, release status and free-day expiry; for GB transporters, the haulier's details for the PBN.

FAQ

Do I need my own TAN to import cars as a dealer? Not for an occasional car: duty, and any VAT you are not postponing, can be paid through our account before we lodge. A regular importer should hold its own C&E registration, fund or defer the TAN, and sign the clearance agent form. We then bill only the clearance.

Why was my postponed VAT entry rejected? Usually the importer did not hold a valid postponed VAT authorisation when the entry was lodged, or the VAT number declared was not the importer's. Post-2020 VAT registrants apply through ROS once their C&E registration is approved. Until then, VAT is paid at import and reclaimed on the VAT3.

Can you declare the car in my customer's name? Yes, as direct representative. The customer becomes the importer and declarant, needs an EORI and owns the VAT. A private customer pays duty and VAT before release, and the declarant cannot be amended later.

What if a chassis number is wrong or declared twice? After release, amendment only where Revenue permits it within three years of acceptance, invalidation requests within three months (90 days where Article 148(1) to (3) of the UCC Delegated Regulation applies), and the declarant and representative IDs never. Expect a repayment claim and a fresh declaration.

Get it cleared

Our customs team clears dealer imports from Japan, Great Britain and elsewhere, from a single car to a container: one declaration per VIN, origin proof checked before we lodge, and duty paid from your TAN or ours. WhatsApp or call 086 846 1240, or email service@cldeclarations.com. We reply the same working day.

Related guides

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

• Importing a car from the UK to Ireland in 2026: duty, VAT, the customs declaration and VRT

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

• Buying a car in Northern Ireland: when there is no customs declaration, and what proof Revenue wants

• What paperwork does a truck from Great Britain to Ireland need in 2026?

• Our services: vehicle declarations and Japan car imports

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38. Regulation (EU) No 952/2013 (Union Customs Code), Article 203(1) (relief from import duty for returned goods "upon application by the person concerned"; no same-person condition): https://www.legislation.gov.uk/eur/2013/952/article/203 (fetched 22 October 2026)

39. Revenue, "Returned Goods Relief and Movement of Vehicles" (duty relief conditions; VAT relief only where the same person who exported the vehicle re-imports it; code F01 duty relief, F05 duty and VAT relief): https://www.revenue.ie/en/customs/documents/returned-goods-relief-movement-vehicles.pdf (September 2025; fetched 22 October 2026)

40. Revenue, "Goods re-imported into the EU" (VAT relief only where the person re-importing is the person who exported the goods): https://www.revenue.ie/en/customs/businesses/relief-duty-vat/reimported-into-eu/index.aspx (published 16 April 2026; fetched 22 October 2026)

41. Commission Delegated Regulation (EU) 2015/2446 (UCC Delegated Act), Article 148, adopted text (invalidation after release: the 90-day application limit applies to paragraphs 1 to 3 only; paragraph 4(c), goods erroneously declared under more than one customs declaration, sets no time limit): https://www.legislation.gov.uk/eur/2015/2446/article/148/adopted (fetched 22 October 2026)