what it means is if we import a car from any place in the world we pay what is called vrt, ie vehicle registration tax, this used to be import duty but when irelans signed up to the eu many many years ago they changed import duty to vrt to use as a loophole.

for example if i import an escort cosworth ill have to pay the irish revenue 36 per cent extra of the value they put on it here and not what you paid for it, prob circa 6000 to 8000 euro just to change the number plate