Customs Import Duty Exemptions

There is custom duty exemption for agricultural and industrial plant, machinery and equipment imported for investment purposes as contained in chapters 82, 84, 85, and 92 of the Customs Harmonized Commodity and Tariff Code. However, with the exception of goods imported specifically for the Educational, Health and Agricultural sectors, all import duty-exempted goods attract the relevant processing and/or other related fees or levies ranging between 0.5% and 1.0%.

Import duty

Import duty is imposed on vehicles depending on the type of vehicle. All motor vehicleswith cylinder capacity not exceeding 1900 attracts an import duty rate of 5%. Motor vehicles of cylinder capacity exceeding 1900 but not exceeding 3000 attract an import duty of 10%. Other vehicles of cylinder capacity exceeding 3000 and those designed for traveling on snow, golf cars and similar vehicles attract an import duty of 20%.


Commercial vehicles

Commercial vehicles for the transport of goods such as trucks, tippers and lorries attract a duty of 5%.


Commercial buses

Commercial buses with seating capacity of above 30 passengers, workshop vans, breakdown vehicles, mobile showrooms, ambulances, hearse and motor bikes are exempted from the payment of import duty.


Type of vehicles

All the type of vehicles referred above attracts a Value Added Tax (VAT) rate of 12.5%, except ambulances, which are VAT-exempt.


Exemptions

Exemptions may be granted from payment of customs import duty and other related charges for any special equipment that is not zero-rated upon application to the GIPC.

Source: Customs, Excise & Preventive Services