The duties and taxes applied to vehicle imports from Japan are calculated based on the vehicle’s age and engine size, in addition to the Cost and Freight (CNF) price of the vehicle. The specific duties vary according to these factors:

Duties for Vehicles Above 4 Years of Age:

For engines with a capacity of 0-1000cc:

• Custom Duty: 10%
• Excise Tax: US $4200

For engines with a capacity of 1000-1500cc:

• Custom Duty: 10%
• Excise Tax: US $4200

For engines with a capacity of 1500-1800cc:

• Custom Duty: 30%
• Excise Tax: US $6000

For engines with a capacity of 1800-2000cc:

• Custom Duty: 30%
• Excise Tax: US $6500

For engines with a capacity of 2000-3000cc:

• Custom Duty: 70%
• Excise Tax: US $13500

For engines with a capacity exceeding 3000cc:

• Custom Duty: 100%
• Excise Tax: US $14500

Duties for Vehicles Below 4 Years of Age:

For engines with a capacity of 0-1500cc:

• Custom Duty: 45%
• VAT: 14%

For engines with a capacity of 1500-1800cc:

• Custom Duty: 45%
• Exise Tax: 10%
• VAT: 14%

For engines with a capacity of 1800-2000cc:

• Custom Duty: 45%
• Exise Tax: 10%
• VAT: 14%

For engines with a capacity of 2000-000cc:

• Custom Duty: 45%
• Exise Tax: 110%
• VAT: 14%

For engines with a capacity exceeding 3000cc:

• Custom Duty: 45%
• Exise Tax: 110%
• VAT: 14%

Duties for Import of Private Vehicles:

• Custom Duty: 150%
• Exise Tax: 10-110%
• VAT: 16%

Custom Duty varies based on engine size or weight and ranges from $4200 to $6200.

Duties for Import of Private Vehicles (Exceeding 3000cc):

• Custom Duty: 150%
• Exise Tax: 10-110%
• VAT: 16%

Custom Duty begins at $13500 and is determined by engine size or weight.

The Total Revenue Integrated Processing System (TRIPS) maintains records of all motor vehicle entries processed at the Entry Processing Unit (EPU).

For the import of refurbished motor vehicles from the seller, it is necessary to obtain a registration cancellation. However, this requirement does not apply to new cars.

An Assessing Officer conducts a verification of the vehicle entry to ensure that the relevant taxes and customs duties are correctly applied to the imported vehicles from Japan.

Once the entry has been retrieved from the Lodgement Counter, the importer or broker must make payment for all applicable duties and taxes at the GRA cashier.

Following the completion of payment, the vehicle can be retrieved from the wharf by either the importer or the broker.

1. Original Bill of Lading
2. Proof of Identity
3. Commercial Invoice
4. Title and Registration Certificate
5. Standard Administration Document (S.A.D)
6. C-72 Form
7. Certificate of Insurance
8. Certificate of On-sale
9. Certificate of De-registration