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