If you decide to purchase an import car and bring it into Ireland there are a number of steps that you have to take, and the steps will vary depending on the origins of the vehicle. You will have to pay customs duty which will apply to used vehicles arriving from the UK and 10% on vehicles from the EU or a third country i.e. Japan or America. You may also have to pay VAT on the vehicle and you will have to complete the vehicle registration tax VRT process and pay tax within 30 days. You will then need import car insurance.