COMMONWEALTH OF DOMINICA - USED CAR IMPORT RULES AND REGULATIONS

RESTRICTION NUMBER OF YEARS: MAX OF 5 YEARS
PORTS: ROSEAU
SHIPPING TIME: 25-35 DAYS
SHIPPING LINE: CNC JAPAN
SHIPPING SCHEDULE: WEEKLY
INSPECTION REQUIREMENT: NO INSPECTION REQUIRED

Import duty amounting to 40% of the customs value is applied when importing used vehicles from Japan.
A Customs Service Charge (CSC) of 3% of the customs value is levied.
An environmental surcharge of $3,000 per unit is imposed on motor vehicles manufactured at least 5 years ago. For vehicles manufactured within 5 years before import, a 1% environmental surcharge is applied.
An excise tax, totaling 28% of the customs value (including import duty and CSC), is enforced. Diplomats are exempt from vehicle import taxes.
Value Added Tax (VAT) is imposed at a rate of 15% of the customs value, which includes import duty, CSC, and excise tax.
Proof of registration and ownership is required.
Gasoline vehicles with engine capacities below 1600cc and diesel vehicles below 1500cc, not older than 5 years, are subject to a 20% import duty.
Gasoline vehicles with engine capacities below 1600cc and diesel vehicles below 1500cc, older than 5 years, incur a 40% import duty.
Gasoline vehicles with engine capacities above 1600cc and diesel vehicles above 1500cc are subjected to a 40% import duty.

The IM4 Customs Declaration is evaluated by either the broker or a tariff clerk, utilizing ASYCUDA, in conjunction with additional documents like the invoice and Bill of Lading.
Following the assessment of the declaration, it becomes necessary to make payments for duties and taxes at the customs cashier’s office. A copy of the Assessment Notice must be provided to the customs cashier, and a payment receipt should be obtained.
Subsequently, the declaration’s valuation is electronically conducted by an examining officer. This is followed by a confirmation of the declaration’s accuracy, along with a physical examination of the used vehicle from Japan.
The examining officer then validates the declaration and generates a release order, permitting the importation of the Japanese used vehicles.
The system will notify the broker or tariff clerk regarding the verification and release of the declaration.
The release order can then be collected from the examining officer and presented to DASPA (Dominica Air and Sea Ports Authority) for the vehicle’s export from Japan.