The taxation applied to the importation of used Japanese vehicles is contingent upon the engine capacity of the vehicle.

2000CC CAPACITY ENGINE

A 25% Import Duty and a 20% VAT would be in effect, resulting in a combined total of 50% of the vehicle’s dutiable value.

MORE THAN 2000CC CAPACITY ENGINE

A 25% Import Duty, 10% Excise Duty, and 20% VAT will be levied, resulting in a total of 65% of the dutiable value of the vehicle. The specific rate of Excise Duty for imported Japanese used cars depends on the cylinder capacity of the vehicle:

Vehicles with less than 1000cc cylinder capacity are subject to a 0% excise duty.

Vehicles with a cylinder capacity of 1000cc to 2000cc incur a 5% excise duty.

Vehicles with over 2000cc cylinder capacity are charged a 10% excise duty.

There are no limitations regarding the age of used Japanese cars for import. Nevertheless, if the vehicles to be imported surpass eight years from their manufacturing date, an extra excise tax will be imposed.

There are no limitations regarding the age of used Japanese cars for import. Nonetheless, should the vehicles exceed eight years from their date of manufacture, an additional excise tax will come into effect. Additionally, utility vehicles will be subject to a 5% excise tax.

The documents needed for importing used Japanese vehicles into Tanzania include:

1. An authorization letter from the importer, designating the agent.
2. Documents from organizations such as JEVIC or QISJ.
3. The Bill of Lading.
4. A Performa invoice.
5. The Export certificate.
6. An Import permit obtained from relevant authorities like TFDA and TBS.