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 |
USD - 1751
GBP - 2262.17 
ZAR - 97.38 
EUR - 1876.03
CAD - 1223.53 
JPY - 11.1 
AUD - 1097.67
