Japan Used Car Import Duty / Regulation in Mauritius
Guidelines to follow while importing used vehicle from Japan :-
Shipping Port :-
Port Louis is the main port of destination for the shipment of Japan used cars in Mauritius.
Age Restrictions :-
The age of used cars should be not less than 18 months and not more than 48 months from the date of first registration at the time of the shipment.
Right Hand Drive Vehicles :-
Right hand drive vehicles are only permitted to be imported in Mauritius.
Documents Required :-
The documents listed below should be submitted to the Customs & Excise Department before clearing the vehicle.
- Original Invoice indicating the FOB and/or CIF value of car
- Bill of lading / Airway bill
- Bill of entry
- Insurance certificate (if applicable)
- Certificate of inspection (if applicable)
- Certificate of origin (if applicable)
- Cancellation of Registration Certificate.
- Import Permit
Taxes and Duties :-
The origin of used vehicles being imported influence the tariff rate of duty to which vehicles may be liable. Tariff rates can be classified into two types based on origin of the vehicles:
- General rate of duty which applies to vehicles imported from all foreign countries.
- Preferential rate which applies to vehicles imported from countries having trade agreements with Mauritius. The rate of duty imposed will depend on the particularities of the agreement (the rate of duty may be of reduced rates or even nil).
Excise duties liable on vehicles based on their cylinder capacity are as mentioned below :-Motor Cars :-
- Less than 550 - 15%
- Above 550 but less than 1600 - 55%
- Above 1600 - 100%
- Up to 1600 -55%
- Above 1600 - 100%
- for 250 - 45%
Vehicles imported into Mauritius are liable for Value Added Tax (VAT) of 15 percent. VAT is payable on the sum of following amounts :-
- Customs value of the vehicle
- Import duty and excise duty
- Freight and insurance costs incurred in transporting the vehicle to Mauritius.