Import regulations by gjmpzlaezgx


									All the resources are based on the government site and we are not responsible
for these information.
Please make sure the regulations before you decide to purchase the cars.


Importing used vehicles is not allowed.
Argentina Embassy in Japan


Importation of Vehicles Manufactured Before 1 January 1989
*Vehicles manufactured before 1 January 1989 may be imported
without restriction.
*Vehicles manufactured during or after 1989 will need to qualify
under the Registered Automotive Workshop Schema (RAWS).

Department of Infrastructure, Transport, Regional Development and
Local                                                  Government

RAWS       Registered      Automotive      Workshop       Schema

Australian Customs Service

Australian      Quarantine        and        Inspection Service
 *Only Right Hand Drive
*An import approval must be obtained for a vehicle to gain
customs clearance at its point of entry to Australia.

Vehicles that arrive in Australia without an import approval
generally incur significant storage costs until an Import Approval is

Australia Embassy in Japan


-No vehicle will be more than four years old in the case of shipment
-Used Vehicles will be importable only from the country of origin

A certificate containing age, model number and chassis number of
the used car will have to be submitted to the customs authority
from Japan Auto Appraisal Institute (JAAI).

For determining date/age of the imported used car the date/age
will be calculated from the first day of the next year of
manufacture of chassis.
 Ministry of Commerce

*Import tax is 30%, VAT is 15%
 Embassy of Bangladesh


Importing used vehicles is not allowed.
Brazil Embassy in Japan


All vehicles have to be fifteen (15) years old or older as determined
by the month and year in which the vehicle was manufactured.

 Canada      Border    Service   Agency      http://www.cbsa-
Embassy of Canadian

Right Hand Drive cars are not allowed to import.

-Impuesto Selevtivo de Consumo
  Under 3 years : 30% 4-5 years : 40% Over 6 years : 50%
-Impuesto para la Comision de Emergencias: 1%
-Impuesto sobre las ventas: 13%
-Margen de Utilidad Proyectada: (CIF price + ISC + CNE) x 25%
 Embassy                of               Costa                Rica


Importing used vehicles is not allowed.
Colombia Embassy


Right-Hand Steering Wheel has to be change into Left-Hand
Steering Wheel.
 National Customers Service
 Embassy of Chile
Importer must be of Chilean nationality, having remained abroad for over one
year without a dissolution of continuity. The duties to be paid vary according to
the capacity of the motor (in cc).

Documents Required To Import A Vehicle Into Chile
   • Original endorsed OBL
   • Vehicle’s identification certificate purchase invoice
   • Ownership certificate
   • International Police certificate
   • Final cost certificate
   • Internal taxes
   • Passport


Importers need importing license.
 Ministry of Commerce
General Administration of Quality Supervision, Inspection and
Certification      and         Accreditation      Administration
General Administration of Customs
 Embassy of the people’s republic of China http://www.china-


-Used private vehicle (saloon) : Under 5 years
-Used light goods vehicle up to 3 tons gross weight : Under 4 years
-Score – from “3”
Both RORO & Container accepted
 Ministry of Foreign Affaires


 Importing used vehicles is not allowed.
The Embassy of Ecuador

Cars and vehicles with less than 9 ton maximum capacity must be
under 1 year.
Vehicles with more than 9 ton maximum capacity must be under 5
Only Left Hand Drive
 Ministry         of          Trade         and         Industry
Embassy of Egypt


-Import Customs : Cars 10% Trucks 10-20%

-VAT : (CIF + Import Custom) x 19.6%
-Registration Fee : EUR 46 per horsepower (half price for more than 10 years old

*EU Automobile Industry
*Paris Police
 Embassy of France


-Under 4 years
 Embassy of the Republic of the Fiji Islands

All commercial importers of vehicles have to register with the Customs and
Excise Department.
Customs and Excise Department
 Only Right Hand Drive Vehicles


Vehicles under 6,000km

Custom Duty : about CIF price x 10%
IVA : 20%

Ministry      of      Infrastructure     and       Transport   (only Italian)
Ministry of Foreign Affairs
Agenzia delle Dogane
Embassy of Italy

Import Document

*SAD          -          Single          Administrative              Documents.
*Export                                                                  Certificate

*Customs                              Duty                                10%
*Ministry                          of                                Commerce
(Invoice price    +   Customes    Duty +      Transportation      Fee) x 21%

Bring the car to Vehicle Registration        Office,   and     inspect    the   car.
Pay VRT - Vehicle Registration Tax

0 - 1900cc OMSP (Open Market Selling Price) x 25% : Minimun 315 EUR
over 1900cc OMSP x 30% : Minimun 315 EUR
*Mini                  Van,               Some                 Jeep
OMSP x 13.3% : Minimum 125 EUR

Vehicle           Standards         (Department           of             Transport)
Irish Tax and Customs
Embassy              of          Ireland 


Importing regulation in Indonesia is very strict.
 Ministry of Trade
 Indonesian Embassy

Vehicles have to be under 3 years.
Vehicles have to be Right Hand Drive.
Importers can do import clearance only at Mumbai Port.
Vehicles need to be inspected by Japan Auto Appraisal Institute (JAAI).

Department of Commerce
Central Board of Excise and Customs
Department of Road Transport and Highways
Embassy of India


Vehicles have to be under 8 years.
Vehicles have to be Right Hand Drive.
Score – from “3.5”
Both RORO & Container accepted
Vehicles need to be inspected by Japan Export Vehicle Inspection Center
Insurance                                                       needed

Import duty : CIF price x 25%
Excise duty : (CIF price + Import duty) x 20%
VAT : (CIF price + Import duty + Excise duty) x 16%

Kenya Revenue Authority
Kenya Embassy

Determination                    of                 Customs                        Value;
- CIF price (the price of the car + insurance fee + freight rates)

Taxes                 imposed             on             the            Car;
1)        customs           duty      :       the    Value        x       8%
2) special consumption tax : (the Value + customs duty) x 7~14% depends on
the                                                                   engine
3)          education             tax       :       3)          x       30%
4)    VAT        :     (the     Value   +      1  +    2     +3)    x   10%
5) Sum : 1) + 2) + 3) + 4)

Korea Customs
Korean Embassy


Imports of goods with duty at 55% from countries currently under general tariff (i.e., non-
preferential tariff) are subject to an additional duty of 10%. A Value Added Tax (VAT) of
12% is payable by importers on the Cost, Insurance, and Freight (CIF) value of their
imports. Vehicles, petroleum, alcoholic drinks, and cigarettes are subject to excise
duties in addition to the basic import duties, ranging from 0 to 360%.

More details



One motor vehicle per family which has been owned and used for a least one
year prior to shipment to Namibia may be imported free of duty.
Once the NAD value has been determined on the motor vehicle that amount is
inflated by 10% and Value added Tax (currently 14%) is payable on the value of
the vehicle. A special Import Permit in quadruplicate must be obtained (please
contact our agent for details). This must be submitted together with attested
form NA304A. Registration documents and proof of value e.g. purchase invoice.
Once imported the motor vehicle cannot be sold or otherwise disposed of for 2

First obtain an import permit from the Ministry of Trade and Industry.
Then pay import duties and VAT to the Customs Division of the Ministry of
After this, the company apply for the Interpol clearance with the customs paid
document (known as the IM4) and the release order from customs.
Once the police clearance is obtained, get a roadworthy certificate from NATIS,
which also inspects the engine and chassis numbers before registering the
NATIS requires the police clearance, customs release and payment receipt,
roadworthy certificate and original de-registration certificate from the country
of export before registering the vehicle.
If the de-registration is in a foreign language, NATIS requires a sworn translation
from a registered translator.


Only Right Hand Drive
Land                                                                     Transport
GST (Goods and Services Tax) : CIF price x 12.5%

New                  Zealand                  Customs                 Service
Bio                  security                  New                  Zealand
Ministry of Transport
Land Transport
Independent         Motor      Vehicle      Dealers    Association     (IMVDA)
New Zealand Embassy


Vehicles have to be under 8 years.
Vehicles have to be Left Hand Drive.

Custom Duty
Cars : 30%
Bus : 15%
Trucks : 30%
CKD : 5%

CISS (Comprehensive Import Supervision Scheme) : 1%
NAC (National Automotive Counccil) : 2%
VAT : 5%
ETLS (Ecowas Trade Liberalization Scheme) : 0.5%
Sub Charge on Duty Payable
 Central Bank of Nigeria
Federal Ministry of Finance
Federal Ministry of Transport


Used vehicles can only be imported by Pakistani Nationals under any of ;

-Transfer of residence
-Personal baggage
-Pakistan                                                           Customs

Only Left Hand Drive
Importers need importing license.
 Tarriff Commission
Bangko Sentral ng Pilipinas
Philippine Embassy


Custom Duty
Based                on             the              Clearance           Value
1             -         Cars            :        5%,          20%,        25%.
2             -          Bus          :          5%,          10%,        20%.
3 - Trucks : 5%, 10%, 15%.
Excise duty
Clearance fee

Federal Customs Service
Department of Transportation (only Russian)
Russian Automobile Dealers (only Russian)
Embassy of Russian Federation

Cars with less than 9 seats have to be under 3 year.
Vans/Trucks vehicles with more than 10 seats have to be under 5 years.
JAAI certificate needed (Japan Auto Appraisal Institute)
Score – from “4”
LC only (Letter of Credit)
Both RORO & Container accepted

Customs Duty
PAL : Port and Airport Development Levy
Excise Duty
VAT : Value Added Tax
Social Responsibility Levy
Tax % depends on the engine displacement and fuel type.

Sri Lanka Service
Embassy of Sri Lanka


Basically importing used vehicles is not allowed except transiting to the other

ITAC (International Trade Administration Commission of South Africa)
Embassy of the Republic of South Africa


Vehicles have to be under 3 years.
Vehicles have to be Right Hand Drive.

Duty     :       OMV       (Open         Market        Value)      x       20%
Consumption tax : (OMV + Import duty) x 5%

Singapore Customs
One. Motoring
Singapore Embassy


5 yrs back (12 yrs back allowed if can bear more taxes, for heavy vehicles 17 yrs
allow if can bear more taxes)
Score is from “3.5”
Japan Automobile Appraisal Institute (JAAI) certificate needed.
Import Declaration Form (IDF) is applicable on all imports to Tanzania
irrespective of value.

All vehicles of engine capacity up to 2000cc:
Import                                    duty                            25%
VAT 20%
Cumulatively this is 50% of dutiable value.
All vehicles of engine capacity above 2000 cc:
Import                                    duty                            25%
Excise                                   duty                             10%
VAT 20%
Cumulatively this is 65% of dutiable value.
Buses, lorries, pick ups, passenger vans (Commercial units):
Import                                    duty                            15%
VAT 20%
Cumulatively this is 32% of dutiable value.
 Import Declaration Fees (IDF) is 1.2% of FOB value + US$ 10 per unit.
Please note that it is a must to be registered with Tanzania Revenue Authority
and have your Tax Identification Number (TIN) before clearing the car into
Various charges levied at Dar-es-Salaam Port:
    • Wharfage: This is charged at 1.6% of CIF value+20%VAT
    • Handling: This is charged on the volume (cubic meters) x US$5 + VAT
    • Removal fees: This is charged on the volume x US$1+ VAT

Basically importing used vehicles is not allowed except transiting to the other
 The                           Customs                             Department
The Excise Department
Department           of        Foreign         Trade        (only         Thai)
Royal Thai Embassy


Any year manufactured vehicle can import
Any grade can import
Insurance needed
Uganda revenue authority


Customs and Border Protection
EPA (Environmental Protection Agency)
Vehicle Importation Regulations
Embassy of the United States

Custom Duty : CIF price x 10%
VAT (Value Added Tax) : (CIF price + custom duty + clearance fee) x 17.5%
Licensing and Registration
Cars : GBP 150, Commercial Vehicles : GBP 180
Cars : GBP 180, Commercial Vehicles : GBP 90
-MoT                           Roadworthiness                               Test
GBP 40.75
-Need to change speedmeter (to mile), space             for   the   plate   etc
About GBP 600

Department for Transport
HM Revenue & Customs
British Embassy


Only Left Hand Drive
Custom Duty : CIF price x 5%
Importers need to obtain Commercial License (Trade License)

Re-Export to Other Countries
-No regulation, No custom duty

UAE Freezone
Dubai Customs
Embassy of The United Arab Emirates


Only Right Hand Drive
Only under 5 years

Custom Duty
*1000cc : 6,300 US$
*1000-1500cc : 8,500 US$
*2000-2500cc : 12,000 US$
*over 5000cc : 26,500 US$

-VAT : 10%
-SCT : 50% for cars with less than 5 seats, 30% for cars with 6-15 seats

Ministry of Trade
Ministry of Finance
Ministry of Transport


Documentation                   required                 at                importation

The following documents are required at time of importation:
1.1    Invoice   or     letter     of    sale   indicating     the  price   paid;
1.2 Bill of Lading (for overseas imports) and/or road/rail consignment
note/manifest                (for             overland             transportation)
1.3    Freight   Statement        (including   overland      costs   from   port);
1.4                 Insurance                     Certificate;                and
1.5 Any other documents relevant to the purchase, acquisition, shipment or
importation of the vehicle. These may include certificate of registration and
police clearance certificate.

Duty                                                                      Rates
4.1 The customs duty rates for motor vehicles described in the table below are
expressed as percentages or at specific rates if the VDP for a vehicle does not
exceed K8, 000,000 for category (a) or K13, 333,333 for categories (b).
4.2 Excise Duty is a percentage of the sum of VDP and the applicable Customs
4.3 The Import value added tax (VAT) is a percentage of the sum of VDP,
customs duty and excise duty.

                                           Excise Duty

   Description          Custom Duty                           VAT
(a) Motor cars and 25%            or   K2, 1.With    1500cc 17.5%
    other          motor 000,000      per and below- 20%
    vehicles (including vehicle,           2.Above
    station     wagons) whichever is the 1500cc -30%
    principally          greater
    designed for the
    transport of less
    than ten persons,
    including the driver
(b) Pick-ups        and 15%       or   K2, 10%               17.5%
    trucks/lorries with 000,000       per
    gross weight not vehicle,
    exceeding         20 whichever is the
    tones.               greater
(c) Buses/coaches for 15%         or   K2, 1.With    seating 17.5%
    the transport of 000,000          per capacity       not
    more than        ten vehicle,          exceeding 16 –
    persons              whichever is the 25%
                         greater           2.Seating
                                           capacity of 16
                                           or more- 0%
(d) Trucks/lorries with 15%                0%                17.5%
    gross         weight
    exceeding         20

Note:     Other motor vehicles not included in the table above (i.e., horses for
semi-trailers, ambulances, prison vans, hearses, crane/breakdown lorries, fire
fighting vehicles, etc.) attract customs duty at 15% and Import VAT at 17.5%, but
no               excise               duty             is            applicable.

Furthermore the following additional tax Known as Carbon Emission Surtax is
payable on all motor vehicles being imported as below:

                     Surtax Rate
Engine Capacity in
Cubic Centimeters
1500cc and below 50,000.00
Between    1501cc 100,000.00
and 2000cc
Between    2001cc 150,000.00
and 3000cc
3001cc and above 200,000.00
   •   Clearance Points

Currently full Customs clearance facilities are available at the following ports:
Kapiri Mposhi     Livingstone Nakonde Chirundu       Kitwe Lusaka Ndola Mwami
All imports, including motor vehicles, must be cleared within 30 days after
importation. Otherwise interest for late clearance/payment of duty is charged
More                                                                      details


   •   Immigrants or returning residents after an absence of two years or more:
            o Each family member over age 18 can import a motor vehicle duty
                and tax-free if owned by individual member for six months
   •   If less than six months, all relevant documents will have to be produced to
       Customs, including import license
   •   A returning resident absent for less than two years will not usually be
       allowed duty-free importation
   •   Autos may not be sold or disposed of within 12 months of importation
   •   Not more than two vehicles per family
   •   Documents required:
            o Form C38 (MV)
            o Immigrants Declaration
            o Passport
            o Residence Permit
            o Import License if ownership of vehicle prior to importation is less than
                six months
   •   There are no restrictions but front seat safety belts are required by law. The
       duty on autos is 60%, the tax is 15%, and the surtax is 35%. Duty rates are
       subject to change at anytime without notice.

For more details

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