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Classification of passenger carrying vehicles

Classification of passenger carrying vehicles

Last Updated: 26 May, 2016 - Print

Passenger carrying motor vehicles which carry 10 or more persons, including the driver, are classified based on seating capacity and the year of make/manufacture of the vehicle.  


For example new passenger carrying motor vehicles with a seating capacity of 10 and not more than 11 persons including the driver attract the following rates in the Customs Tariff Book : 25% Import Duty, 55% Import Excise and 16.5% Import VAT. 

 

Below is a table showing different rates of duty applicable on motor vehicles based to seating capacity and year of make:-

SEATING CAPACITY

     YEAR OF MAKE/

             AGE

                   DUTY RATES

Import Duty

Import Excise

Import VAT

Seating capacity of 10 but not exceeding 11 persons including the driver

New to 8 years

25%

55%

16.5%

Exceeding 8-12 years

25%

80%

16.5%

Exceeding 12 years and above

25%

110%

16.5%

Seating capacity exceeding 11 but not exceeding 31 persons including the driver

New to 8 years

15%

5%

16.5%

Exceeding 8-12 years

15%

30%

16.5%

Exceeding 12 years and above

15%

60%

16.5%

Seating capacity exceeding 31  but not exceeding 44 including the driver

New to 8 years

15%

0%

16.5%

Exceeding 8-12 years

15%

10%

16.5%

Exceeding 12 years and above

15%

25%

16.5%

 

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