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Vehicle imports

Under the tyre regulations, all imported used car and motorcycles placed onto the Irish market for the first time incur a charge to cover the Environmental Management Cost (EMC) on tyres associated with the vehicle (including any spare tyres).

Circol ELT and Applus working together 


Circol ELT are approved by the Minister for the Environment, Climate and Communications (DECC), to manage the collection and recycling of waste passenger car and motorcycle tyres and this charge is to fund the environmentally sustainable outcomes for tyres once they reach the end of their useful life. In association with Applus Ireland, these EMC charges will now be collected at the 27 inspection centres in Ireland for all such vehicles.


The cost associated for this EMC is outlined below with the cost clearly displayed on your receipt.

  • Vehicles €3.44 (inclusive of VAT) per tyre
  • Motorcycles €1.85 (inclusive of VAT) per tyre


If you have any questions in relation to vehicle imports please contact us on (01) 4618 600 or by email at