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Classification of Goods Carrying Vehicles

Classification of Goods Carrying Vehicles

Last Updated: 26 May, 2016 - Print

Goods carrying vehicles are classified in the Customs Tariff Book based on Gross Vehicle Weight (GVW) and year of make but not engine capacity. Each GVW attracts different rates of duty.

 

For example, goods carrying vehicles exceeding 10 tonnes but not exceeding 15 tonnes which have been used for a period not exceeding 15 years attract 10% import duty, 5% import excise and 16.5 % VAT.

 

Below is a table showing different rates of duty applicable on goods carrying motor vehicles based on GVW and year of make.

 

 

Tonnage

(Diesel or semi-diesel or petrol vehicles)

 

        Age

Import Duty

Import Excise

Import VAT

Vehicles of GVW not exceeding 10 tonnes

New and used vehicles not exceeding 15 years

10%

5%

16.5%

Vehicles of GVW exceeding 10 tonnes but not exceeding 15 tonnes.

Not exceeding fifteen years

 

10%

5%

16.5%

 

exceeding fifteen years

10%

20%

16.5%

Vehicles of GVW exceeding 15 tonnes but not exceeding 20 tonnes

New and used vehicles not exceeding 15years

Free

5%

Zero

 

Exceeding fifteen years

Free

20%

Zero

Vehicles of GVW exceeding 20 tonnes

Not exceeding fifteen years

Free

5%

Zero

 

Exceeding fifteen years

Free

20%

Zero

 

 

Calculators and services

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