Import Duties on the used cars are calculated based on the following:
- Engine capacity e.g. 1.6cc, 2.0cc, 2.5cc, etc.
- Seating capacity e.g. 5, 10, 30, 50 persons.
- Usage/purpose e.g. Buses, trucks, tippers, lorries etc.
- Age – The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was first manufactured. The age of a vehicle is a crucial determinant in valuation for duty purposes. In arriving at the age of vehicles, Customs uses the model year reckoning index which normally gives a round year age point e.g. 1990 or 2000 or the dealer chart matrix.