Importing Cars from China — 2026 Policy Quick Reference (65 Countries)

Importing Cars from China — 2026 Policy Quick Reference (65 Countries)

Age limits, duty, clearance ports and required documents for 65 destination markets, consolidated and cross-checked against current customs practice.

This table consolidates the import rules we track across 65 destination markets where we actively source and ship vehicles. It is maintained by our Zhengzhou export team and reviewed against publicly available customs frameworks on a quarterly basis. Always confirm the latest figures with the destination customs authority or your clearing agent before shipment.

Last updated: 2026-09

Countries covered	Age limit	Import duty & taxes	Main ports / entry	Required documents
Latin America
Chile	Used vehicles: import for permanent circulation is generally prohibited (Law 18.483, Art. 21). Only free-trade zones (ZOFRI Iquique, Arica) may receive used vehicles for storage and re-export. New vehicles: no age restriction.	New vehicles: 6% ad valorem import duty + 19% VAT (IVA). No additional luxury tax for standard passenger cars.	Pacific ports: Valparaíso, San Antonio. Free-trade zones: Iquique (ZOFRI), Arica.	Commercial invoice, bill of lading, certificate of origin, 3CV technical certificate, proof of VAT payment.
Peru	Used vehicles: maximum 2 years from manufacturing date and up to 32,000 km; diesel used vehicles are prohibited for import (D.S. 005-2020-MTC). New vehicles: no age limit.	New vehicles: 9% ad valorem duty + 19% VAT; confirm exact rates with SUNAT. Used vehicles carry an additional 30% selective consumption tax (Impuesto Selectivo al Consumo).	Callao (Lima), Chancay. Overland via Chile (Arica / Iquique) for re-export.	Commercial invoice, bill of lading, certificate of origin, technical inspection (ITP), MTC approval.
Bolivia	Used vehicles: generally recent models (sources indicate 1–3 years / model-year restrictions); confirm current limits with Aduana Nacional de Bolivia. New vehicles: no age limit.	Electric vehicles: import duty exempt (since July 2021). Other vehicles: standard import duty + VAT; confirm rates with Aduana Nacional.	Landlocked — goods transit via Chilean ports (Arica, Iquique) then overland; also via Peru.	Commercial invoice, bill of lading, certificate of origin, technical inspection, import declaration.
Ecuador	Used vehicles: maximum 5 years from model year for personal import; confirm with SENAE. New vehicles: no age limit.	Used vehicles: 35% import duty (Arancel) + 12% VAT (IVA) + ICE (special consumption tax) + 0.5% FODINFA. New vehicles: standard duty + VAT; confirm with SENAE.	Guayaquil, Manta (sea).	Commercial invoice, bill of lading, certificate of origin, technical inspection (ANT), SENAE import declaration.
Colombia	Used vehicles: generally prohibited except antiques (30+ years) or diplomatic / returning-resident cases; confirm with DIAN. New vehicles: 0–2 years, Euro 4+ for import.	New vehicles: 35% import duty (Arancel) + 19% VAT (IVA) + 8–16% consumption tax. NEVs: preferential duty (e.g. 5–10%) and VAT exemption in some cases; confirm with DIAN.	Cartagena, Buenaventura (sea).	Commercial invoice, bill of lading, certificate of origin, technical inspection, DIAN import declaration.
Brazil	Commercial imports of used vehicles are prohibited (in force since the 1990s; narrow exceptions only — e.g. collector cars 30+ years old, qualifying returning residents). The practical route is new vehicles.	New vehicles: 35% import duty (II) on CIF, plus IPI, PIS/COFINS and state ICMS — the combined load commonly exceeds 100% of vehicle value depending on engine and state. Confirm the current stack per NCM code.	Main vehicle ports: Santos, Paranaguá, Itajaí, Rio de Janeiro. Clearance runs through the Siscomex system with a licensed customs broker (despachante).	Commercial invoice, bill of lading, certificate of origin, import licence (LI) where applicable, model certification (CAT/LCVM/INMETRO), and the importer's RADAR/Siscomex credentials.
Jamaica	Passenger vehicles and light categories: maximum 6 years from manufacture (returning residents up to 10; commercial categories differ). Age is checked strictly at import.	Charged on CIF and commonly heavy: import duty up to 40%, plus Special Consumption Tax scaled by engine size, 15% GCT, Customs Administrative Fee and environment levy. Confirm the calculation for your exact vehicle.	Kingston and Montego Bay are the vehicle entry ports.	Trade Board import permit, pre-shipment inspection certificate, original export certificate, B/L, commercial invoice, TRN and customs declaration.
Argentina	Used vehicles: imports older than 10 years are prohibited.	Finished vehicles pay a 35% import duty plus 21% VAT (IVA); total landed cost typically reaches 60%–80% of the vehicle's CIF value. MERCOSUR-origin vehicles meeting the local-content rule (≥60%) may qualify for a reduced 20% preferential duty.	Buenos Aires and Dock Sud.	Commercial invoice, certificate of origin (FORM A), certificate of conformity (COC) and consular-legalised documents. Electric vehicles additionally require IRAM electrical-safety certification and a lithium-battery dangerous-goods declaration (UN3480); engage an ARCA-licensed customs broker (agente de aduana).
Mexico	Used vehicles: the DOF 2024 'definitive import' decree (in force to 30 Nov 2026) covers only North-American-built vehicles, so Chinese used cars are effectively excluded from this regularisation path — import as new units.	Chinese vehicles do not qualify for USMCA preferential duty and pay the general import tax (IGI) of 20%, plus 16% VAT (IVA, 8% in the northern border zone) and the new-vehicle tax (ISAN).	Veracruz, Manzanillo and Lázaro Cárdenas.	Commercial invoice, certificate of origin, proof of title and NOM certificates. Prepare these in advance and engage an SAT-authorized broker.
Paraguay	Used vehicles: imports older than 10 years are prohibited (except diplomatic shipments); units valued above USD 3,000 require pre-shipment inspection (PSI) by Bureau Veritas or SGS before loading.	MERCOSUR-origin vehicles enter at 0% import duty; non-MERCOSUR sources such as China face an import duty of up to about 14% on passenger cars plus 10% VAT (IVA), with total landed cost including fees and excise typically about 35%–37%. Under Law 6925, electric vehicles are exempt from import duty and VAT for a ten-year window.	Paraguay is landlocked; the main clearance points are the river ports of Terport Villeta and Asunción, usually transshipped via Argentina or Brazil.	Spanish-language commercial invoice, certificate of origin and certificate of conformity, all requiring consular legalisation.
Uruguay	Used imports are restricted for vehicles over 10 years old.	As a MERCOSUR member, Uruguay applies the bloc's Common External Tariff (CET) to extra-zone vehicles: passenger cars typically face rates above 20% (some special-purpose vehicles around 18%), plus 22% VAT (IVA) on the duty-inclusive value. MERCOSUR-origin vehicles enjoy preferential rates.	Montevideo.	Commercial invoice, certificate of origin, certificate of conformity (COC) and Spanish-language technical files; declaration is made by a licensed customs broker using the DUA single document in the Sistema Lucía / VUCE electronic system.
Curaçao	No statutory age cap is confirmed for used imports. In practice vehicles over 10 years rarely pass the periodic inspection, so the local trade stays mostly within 10 years.	Petrol cars 27% import duty, plug-in hybrids 10%, battery-electric 0%; turnover tax 6%; excise by engine size 8–40% for petrol cars with new-energy vehicles exempt; registration fee 1.5% of CIF. Industry figures — confirm with Curaçao Customs before quoting.	Port of Willemstad.	Commercial invoice, packing list, bill of lading, certificate of origin and export licence.
Aruba	No statutory import age cap is confirmed. Vehicles more than three years old must pass the statutory road-use inspection before registration.	Import duty applies on clearance, and vehicle rates are set separately from the 0–12% band for basic goods. The vehicle-specific rate is not verified here — confirm with Aruba Customs (Departamento di Aduana) before quoting.	Port of Oranjestad.	Commercial invoice, packing list, bill of lading, certificate of origin and export licence; customs declaration is filed through ASYCUDA World.
Belize	Used vehicles must be manufactured within the last 10 years. Commercial vehicles older than 8 years face a compulsory technical inspection at the importer's cost.	Import duty of 30% on CIF value plus 12.5% general sales tax (GST), which is charged on CIF plus duty. Figures indicative — confirm with Belize Customs before quoting.	Port of Belize City.	Bill of lading, commercial invoice, packing list, certificate of origin and an import licence applied for in advance (about 10 working days).
Central Asia
Kazakhstan	Used vehicles up to 10 years old; minimum Euro 4 emission standard. (From 2025, pre-Euro 4 used cars are banned.)	EAEU common tariff. VAT 16% (2026). Used-car duty scales with age and engine size — about 20% + VAT for under 5 years, higher per-cc rates for older. Electric vehicles: duty-free under an annual EAEU quota (the 2025 quota was exhausted; 2026 standard rates apply).	Overland via Khorgos land port; Caspian port Aktau; rail to Almaty. (Khorgos runs 24/7 customs.)	Technical passport, original registration certificate, commercial invoice, bill of lading, customs declaration, detailed invoice with VIN/engine/year.
Uzbekistan	Petrol/diesel up to 7 years old; minimum Euro 5 emission. Electric vehicles: no age limit.	By age and engine size: under 1 yr 15% + ~$1/cc; 1–3 yr 30% + ~$2.5/cc; over 3 yr 40% + ~$3/cc. VAT 12%. Recycling fee by engine/age. Electric vehicles: 0% duty. EAEU ST-1 certificate can reduce duty to 0%.	Overland via China–Kazakhstan–Uzbekistan; rail to Tashkent. (Landlocked; no seaport.)	Invoice, vehicle details (VIN/engine/year), importer info, bill of lading, export certificate, CMR/RWB (by transport).
Kyrgyzstan	Used vehicles up to 10 years old; minimum Euro 2 emission. Inspection required.	By age: under 3 yr 10–15% (treated as new); 3–7 yr 20% or €0.36–0.80/cc (higher); over 7 yr €1.40–3.20/cc. VAT 12%. Electric vehicles: 0% duty under EAEU quota (10,000 units/yr, benefit ran to 2025).	Overland via Kazakhstan (Aktau) or rail; to Bishkek. (Landlocked.)	Original ownership & registration certificates, original invoice, driver's licence + international insurance, bill of lading, passport & visa copies, OBL/AWB, technical passport with deregistration, employment letter, customs letter.
Tajikistan	Pre-2013 models banned; 2013 and newer allowed (among the most lenient in Central Asia). Minimum Euro 4 emission; diesel needs DPF. ABS mandatory; 2018+ models need FCW.	Low fixed-amount duty: about US$25–100 per vehicle by engine size/type. VAT applies. Electric vehicles: duty-free.	Overland via Karasu (China–Tajikistan border); to Dushanbe, Khujand, Kulob. Road transit 12–18 days.	Original invoice/contract, vehicle title certificate + technical manual, importer power of attorney, long-term visa copy, passport copy.
Turkmenistan	Used vehicles up to 5 years old; minimum Euro 3 emission. Special rule: black-coloured vehicles are banned (must be white/silver).	General import duty about 2%; VAT 15%; excise tax on cars. Diesel sedans, >3.5 L non-SUV and >3.5 t trucks banned. Electric vehicles: 0% duty.	Overland via Iran/Turkey or Caspian; landlocked. (No direct China border; transit through neighbouring states.)	Export certificate, commercial invoice, bill of lading, plus import approval/licence.
Caucasus
Georgia	No maximum vehicle age for imported vehicles — unusual for the region. Diesel vehicles must meet at least Euro 5 or import is prohibited.	Customs tariff commonly calculated as 0.05 GEL per cubic centimetre of engine capacity, plus 5% of that amount per year of vehicle use; VAT 18% on CIF plus duty. Excise tax scales with engine size and age. Hybrids get a reduced excise (about 60% lower than petrol, 2025); electric vehicles are exempt from excise and VAT, a benefit at least until end-2025. Some sources cite a flat 5% duty instead — confirm the current method.	Port of Poti on the Black Sea is the primary entry point; Batumi is also used. Overland entry from Turkey, Armenia and Azerbaijan is common.	Original foreign registration certificate, commercial or proforma invoice, original bill of lading, customs declaration, Tag/Title application (form MV-1v), Form T-22B, passport or ID.
Armenia	Sources differ: several cite no formal age restriction, while others state vehicles over 10 years are prohibited and that individuals may import used cars up to 5 years old. Emission compliance commonly cited as Euro 4. Confirm the current rule before shipping.	EAEU common external tariff applied to the CIF value, scaled by age and engine size; commonly cited rates include about 32% of CIF for third-country passenger cars, plus 20% VAT on CIF plus duty. Used cars over 7 years face higher per-cc charges. Electric vehicles benefit from EAEU incentives and a VAT exemption available until 31 December 2026. Processing fee about 3,500 AMD.	Landlocked: sea arrival typically at Poti (Georgia) then overland. Customs clearance at the Northern Customs Office in Gyumri.	Original bill of lading, commercial invoice, vehicle title or technical passport, customs declaration (passenger declaration and customs entry order), transit declaration issued at entry, identity document.
Azerbaijan	Used cars must be no more than 10 years old (in force since 28 April 2023). Vehicles must be equipped with ABS and at least one airbag, and meet Euro 4 or higher. Tinted windows are prohibited.	Commonly cited at 15% customs duty for fuel vehicles, plus excise tax by engine displacement and 18% VAT. Recycling (scrap) fee: 400 AZN for vehicles 4–7 years old, 700 AZN for over 7 years. Electric vehicles have been exempt from import duty since 1 January 2019, and are VAT-exempt if no more than 3 years old; hybrids are VAT-exempt if no more than 3 years old and under 2,500 cc.	Sea to Baku and the Alat port on the Caspian; rail via Khorgos–Kazakhstan–Baku; overland via Georgia. Customs may auction vehicles if clearance is not completed within about 21 days of arrival.	Purchase agreement, vehicle technical passport, invoice and payment documents, transport documents, passport or ID. For EVs: UN38.3 battery test report and CCS2 charging port evidence. Embassy-legalised commercial invoice may be requested.
Middle East
United Arab Emirates	Commonly cited as no more than 10 years from the date of manufacture; several sources cite tighter limits (around 5 years, and 3 years for fuel vehicles under some 2025 summaries). Classic vehicles over 30 years may be imported with special approval. Confirm the current limit with UAE customs or RTA.	5% customs duty on CIF value, plus 5% VAT on CIF plus duty. Vehicles previously taxed in another GCC state may qualify for duty and VAT exemption. Goods imported into free zones such as JAFZA for production or re-export are duty-free.	Jebel Ali is the primary sea port; DWC and DXB airports handle air freight. Registration is completed with the RTA (or the relevant emirate authority) after technical inspection.	Original purchase invoice, certificate of origin, export certificate from the country of origin, bill of lading or airway bill, valid UAE residence visa and Emirates ID, passport copy, UAE driving licence, insurance, customs clearance certificate (VCC). Documents not in Arabic require official translation.
Saudi Arabia	Used passenger cars, SUVs and light trucks under 3.5 tonnes must be manufactured within 5 years of the import year; trucks and buses up to 10 years; classic vehicles over 30 years may be imported but not driven on public roads. Vehicles older than the limit are refused at Jeddah or Dammam.	5% customs duty on CIF value, plus 15% VAT on CIF plus duty — together roughly 20% of CIF. Some 2025 summaries cite a 2.5% rate for new energy vehicles. Customs may assess value using MSRP and an age-based depreciation scale; undervaluation can trigger penalties. Personally imported vehicles cannot be resold for 3 years.	Jeddah Islamic Port handles the largest share and is the common gateway to Riyadh; King Abdulaziz Port in Dammam serves the Eastern Province. RoRo and container both used; EV shipments often depart from Tianjin.	Commercial invoice with CIF value attested by the Saudi Chamber of Commerce, original certificate of origin legalised by the Saudi embassy, SASO Certificate of Conformity (PCoC and SCoC), bill of lading, GSO emission report for fuel vehicles, battery test documentation for EVs, ZATCA import code, declaration via the FASAH platform.
Oman	Private vehicles no more than 7 years old; used trucks and buses no more than 10 years; other equipment no more than 15 years. This limit is enforced by the Royal Oman Police Directorate General of Traffic.	Minimum 5% customs duty on CIF value for most passenger vehicles, plus 5% VAT under the GCC Unified Agreement. Registration levy varies by engine size (for example OMR 20 above 1,500 cc and OMR 50 above 4,500 cc). Technical inspection fee about OMR 5 where required. Vehicles over 3 years must pass inspection before registration.	Port Sultan Qaboos in Muscat is the common entry point; the port of Sohar also handles container shipments.	Original title or export certificate from the country of registration, ROP No Objection Certificate, bill of lading, commercial invoice, valid passport and residence card, proof of duty and tax payment, insurance policy. From July 2025 the GCC Clearance Certificate is no longer accepted.
Jordan	Commercial imports have no strict legal age limit; personal-use imports must not exceed 10 years. From 1 November 2025, electric vehicles older than 3 years (including the clearance year) are prohibited. Hybrid vehicles do not carry the same 3-year rule.	Sales tax 16% on all vehicles. Special tax: passenger cars 56%, pickups 30%, vans 30%, trucks under 4.5 tonnes 30%, trucks over 4.5 tonnes 0%, agricultural tractors 0%. Income tax 2%. Electric vehicles: 0% customs duty and 0% special tax, plus 16% VAT and 2% income tax — roughly 18% in total. Hybrids: 30% special tax plus 16% VAT and 2% income tax.	Arrival at the Port of Aqaba by RoRo or container, then transport to the Zarqa Free Zone for inspection, Interpol check, duty assessment and registration.	Original commercial or purchase invoice, original certificate of title and registration, import customs declaration form, original bill of lading, Pre-Shipment Inspection (PSI) certificate from the country of origin, passport copy for personal imports.
Iraq	Sources conflict: some cite a 2-year maximum age, others up to 7 years, and others no current restriction with an 8-year cap under parliamentary discussion for 2026. In the Kurdistan Region, 2024 model-year vehicles are permitted until 1 September 2026. Verify the current rule before shipping.	Sources conflict significantly: figures cited include 25% duty on petrol vehicles, 15% on hybrids and 12.5% on EVs plus VAT and a reconstruction levy; 8–10% duties and taxes on declared customs value; and zero tariff for Chinese used cars subject to a 12% VAT. Treat all as indicative and confirm before shipping.	Umm Qasr is the principal sea port for vehicle imports. The Kurdistan Region uses Erbil and Sulaymaniyah airports and the Parwizkhan, Ibrahim Khalil, Bashmakh and Haji Omran border crossings, with procedures that may differ from federal Iraq.	Purchase invoice, Certificate of Conformity (Euro 5), original registration documents, export certificate from Chinese authorities, proof of VAT payment where applicable. All documents require certified Arabic translation.
Kuwait	Vehicles must be no more than 5 years old from the year of first registration; the maximum for trucks is 10 years. Under Law No. 147 of 27 December 2000, automobiles and light trucks under five tonnes over five years old are prohibited.	5% customs duty on CIF (vehicle value plus marine insurance plus freight), assessed on the value estimated by Kuwait Customs, plus bank charges. Additional duties may apply depending on the consignee's status. Kuwait's valuation of luxury cars and large SUVs can be strict.	Shuaiba is the main port for vehicle imports; Shuwaikh and Doha also handle shipments.	Valid vehicle title, original bill of lading, proof of registration, purchase invoice, power of attorney, temporary import permit applied for in advance, GSO certificate from the manufacturer for new vehicles, mechanical certificate from origin stamped by the Kuwait Public Port Authority.
Qatar	Light vehicles: maximum 5 years from date of manufacture (heavy vehicles 10). Age is counted from the manufacture date, not the model year.	5% customs duty on the CIF value (GCC common tariff); no VAT on vehicle imports at present. Other costs: port handling, FAHES inspection, insurance and registration.	Hamad Port (Doha) is the main gateway for vehicles.	Original invoice, certificate of origin, B/L, export certificate, insurance certificate and importer ID (QID for residents); foreign-language documents may need translation.
Bahrain	The age limit shifts with official notices; many sources cite a ceiling of 5 to 10 years from the year of manufacture, so confirm the current limit with the General Directorate of Traffic (GDT) before buying.	As a GCC member, Bahrain applies a flat 5% customs duty on the CIF value plus 10% VAT, about 15.5% all-in, with no excise on passenger cars. Cars from other GCC states with proof of prior duty may be exempt from the 5% duty but still pay VAT.	The main sea gateway is Khalifa Bin Salman Port (Hidd).	Consular-attested commercial invoice, bill of lading, consular-attested certificate of origin, the Bahrain Customs declaration filed through the OFOQ single window, a vehicle insurance certificate, and the GDT initial technical inspection certificate.
Cyprus	Under the standard route, imported used vehicles must normally be under five years old.	Customs clearance applies the EU Common Customs Tariff: 10% on conventional petrol and hybrid cars and 5% on battery-electric vehicles, both on the CIF value; import VAT is 19%, charged on the CIF value plus duty.	Vehicles must be cleared at the ports of Limassol or Larnaca.	Commercial invoice, bill of lading, certificate of origin or statement of origin, EC Certificate of Conformity (or a DoRT Single Vehicle Approval where no CoC exists), the Single Administrative Document customs entry, an EORI number, and the C72A customs clearance form issued on release.
Lebanon	Used vehicles face an age cap: the widely applied rule is a maximum of 8 years from the year of manufacture, and vehicles older than that (other than diplomatic imports) cannot be imported.	Duty is assessed on the CIF value: passenger cars typically start at 20% and, on customs-assessed value, can reach 50% or more; an excise tax based on engine displacement applies on top, plus 11% VAT. The 2026 budget granted customs and excise exemptions to electric and hybrid vehicles.	The main entry ports are the Port of Beirut and the Port of Tripoli.	Consular-legalised commercial invoice, consular-legalised certificate of origin, bill of lading, packing list, and the customs declaration (Déclaration en Douane) lodged with Lebanese Customs.
Türkiye	Used-vehicle imports are restricted and, as a rule, not permitted for ordinary commercial import; special cases such as returning residents bringing a personal car require approval, with the vehicle generally no more than 3 years old and registered in the owner's name for a set period.	The tax burden has three layers: customs duty by GTİP tariff code and country of origin (generally around 10%); the Special Consumption Tax (ÖTV), banded by engine displacement and price — very high for fossil-fuel cars, while battery-electric vehicles, after the July 2025 reform, fall roughly in the 25%–75% range; and 20% VAT (KDV) levied on the sum of duty-paid value, duty and ÖTV. For passenger cars from non-EU countries without an FTA, an additional duty applies.	The main entry ports include İstanbul (Ambarlı), Mersin and İzmir.	A Letter of Conformity must be presented at clearance; passenger cars are declared mainly under HS heading 8703.
Africa
Nigeria	Official limit 12 years from the year of manufacture (model year 2013 or newer as of 2025). Some port commands, notably Tin Can Island, have applied a stricter 10-year cap (2015 or newer) in 2025 — not yet national policy. Euro IV emissions commonly cited. Confirm the current limit with your clearing agent, as it can be port-specific.	Approximately 20% import duty on passenger cars, plus a 15% National Automotive Council (NAC) levy, 7.5% VAT on (value + duty + NAC), a 0.5% ECOWAS levy and about a 7% CISS surcharge. Total tax often reaches 50–90% of CIF. Electric vehicles get a reduced rate (about 10–20% in some sources) with VAT exemption. Nigeria Customs values vehicles by VIN, not declared price alone.	Lagos is the main gateway — Apapa and Tin Can Island. Port Harcourt and Calabar also handle vehicle imports. Clearance delays at Apapa are common, so plan for storage time.	Original lien-free title, bill of lading, commercial invoice, Form M, PAAR, SONCAP (new vehicles), valid ID, and a de-registration or export certificate from the country of origin. VIN and engine numbers are strictly verified.
Ethiopia	Used and internal-combustion vehicle imports are banned (Ministry of Transport directive effective January 2024, renewed July 2024). Only electric vehicles may be imported, with no formal age cap for personal use but a limit of one vehicle per person per year. Confirm the current personal-import quota with Ethiopian Customs.	Electric vehicles are exempt from customs duty (0%) and subject to 15% VAT (from August 2024) plus a 3% withholding tax; no excise duty applies. Charging uses the CCS2 or Type 2 connector; a UN R136 battery safety certificate is required. ICE vehicles cannot be imported at all.	Landlocked — vehicles arrive by sea at the Port of Djibouti and continue overland to Addis Ababa. Some routes use Port Sudan.	EV import approval, purchase invoice, UN38.3 battery test report, certificate of conformity, bill of lading, and a Customs Commission declaration. Personal importers must show the annual quota eligibility.
Kenya	Used vehicles must be no more than 8 years from the year of first registration. Right-hand drive only. A 2025 revision (CRSP) overhauled the valuation basis for duty.	Import duty 25% of CIF, excise duty 20–35% scaled by engine size, VAT 16% on (CIF + duty + excise), Import Declaration Fee (IDF) 3.5% and Railway Development Levy (RDL) 2%. Some 2025 sources cite a VAT exemption for electric vehicles. Duty is assessed on the CRSP value, not the invoice alone.	Mombasa is the primary sea port; Kisumu serves lake-region deliveries. Vehicles then move inland by road.	Original foreign logbook or registration, commercial invoice, bill of lading, KEBS / PVoC inspection certificate (e.g. from QISJ), import declaration (IDF), KRA PIN, and NTSA clearance.
South Africa	Used imports are restricted to specific categories — returning residents (resident abroad over 6 months), new permanent residents, diplomats, persons with disabilities, vintage vehicles over 40 years, and racing cars. Right-hand drive only; left-hand drive is prohibited unless the vehicle was first registered before January 2000.	Customs duty 25% (20% if the vehicle is over 20 years old) plus an ad valorem duty of 7–20% based on value, and 15% VAT. An ITAC import permit and an NRCS Letter of Authority (LoA) are required before shipment.	Durban is the main port, with Cape Town and Port Elizabeth (Gqeberha) also used. Vehicles are registered on the eNaTIS system.	ITAC import permit, NRCS Letter of Authority, original registration or logbook, bill of lading, commercial invoice, passport or ID, and proof of residence or return. The LoA must be obtained before the vehicle ships.
Egypt	Used passenger cars must be no more than 3 years from the year of manufacture. Left-hand drive only. Euro 4 emissions are required (Euro 5 recommended; some sources cite Euro 5 as mandatory around 2027). Electric vehicles enter duty-free with no age cap cited.	Used vehicles carry customs duty that scales with engine size and CIF (commonly cited around 40–60% for passenger cars under the 'Arab and foreign vehicles' tariff) plus 14% VAT and development levies. Electric vehicles are exempt from customs duty (0%) and pay 14% VAT. CargoX electronic document registration has been mandatory since 1 July 2021.	Port Said and Alexandria are the main sea ports; Ain Sokhna (Sokhna) also handles containers. Vehicles are cleared and registered through the customs and traffic authorities.	Original invoice, bill of lading registered on CargoX, certificate of conformity, export certificate from the country of origin, passport, and proof of foreign residence for personal imports. All documents must match the VIN.
Morocco	Used vehicles must be no more than 5 years from first registration. Left-hand drive only; right-hand drive is prohibited. Euro 6 emissions required since 2023.	Customs duty commonly 10–30% (often about 17.5%) on CIF, plus 20% VAT and a 0.25% parafiscal (damage) tax. A certificate of conformity (COC) and an EX-A export declaration from the country of origin are required.	Casablanca is the main port; Tanger Med handles large container volumes and is a growing automotive gateway.	EX-A export declaration, certificate of conformity (COC), bill of lading, commercial invoice, original registration, passport, and proof of residence. Documents must match the VIN.
Ghana	Vehicles over 10 years from the year of manufacture face escalating 'overage' penalties (about 5% at 10–12 years, up to 50% beyond 15 years). Most importers stay under 10 years. Left-hand drive only; right-hand drive is prohibited except for diplomats.	Import duty 5% / 10% / 20% of CIF by engine displacement, plus VAT 15%, NHIL 2.5%, GETFund levy 2.5%, ECOWAS levy 0.5%, AU levy 0.2%, EXIM levy 0.75% and Special Import Levy about 2% — commonly 30–60% of CIF in total. Private electric vehicles are taxed in the same bands; public-transport EVs are exempt from import duty for 8 years from January 2024. Confirm current rates with the GRA.	The Port of Tema handles 90%+ of vehicle imports; Takoradi is the secondary port. Vehicles not cleared within about 21 days incur daily storage charges.	Bill of lading, commercial invoice, GSA conformity certificate, DVLA import permit, pre-delivery inspection (PDI) report, Tax Identification Number (TIN), valid ID, and a PVoC inspection certificate issued in China by a GSA-approved body.
Tanzania	The 2025 revision caps used passenger cars, SUVs and pickups at 10 years (down from 12); vehicles over 8 years attract extra excise duty, and those beyond 10 years face denial or heavy penalties. Some sources still cite 8 years as the practical cap. Right-hand drive only. Confirm the current limit before shipping — it is enforced at the port.	Import duty 25% of CIF, VAT 18% on (CIF + duty + excise), excise duty 0–25% by engine size, and a Railway Development Levy of 2% (raised from 1.5% in 2024). Vehicles over 8 years attract extra excise; electric vehicles are excise-exempt. A 2025 finance bill also added a 10% Industrial Development Levy on imports. PVoC inspection is mandatory.	Dar es Salaam is the main port; some routes transship via Mombasa. Clearance runs through the TANCIS system.	Bill of lading, commercial invoice, PVoC certificate, export certificate from the country of origin, import declaration (Form T4), passport or proof of residence. Documents must be lodged via a licensed clearing agent at least 7 days before arrival.
Algeria	Two personal channels: (1) resident individuals — vehicle under 3 years old, engine up to 1800cc, one car every 3 years, paid from own foreign currency; (2) returning citizens (CCR) — under 5 years per the 2026 Finance Law. Diesel passenger cars are excluded.	Customs duty (DGD) scaled by engine size, plus excise (TIC) and 19% VAT on CIF — with across-the-board reductions: 80% off total duties for battery-electric, 50% for petrol/hybrid up to 1800cc, 20% above. Confirm current brackets with Algerian Customs.	Dedicated vehicle ports include Djen Djen and Mostaganem, plus Algiers and Oran — seasonal restrictions have been reported at some ports in summer; confirm routing before booking.	Importer identity/residence documents, foreign registration certificate, purchase invoice, a technical inspection issued within 3 months in the registration country, and the conformity report — plus the export set we prepare (invoice, B/L, packing list, certificate of origin).
Senegal	Used passenger cars up to 10 years old (raised from 8 by the October 2025 decree); light commercial vehicles up to 15 years. Age is counted to the bill-of-lading date.	Cumulative duties and taxes on passenger cars are published around 47.5% (new) / 49% (used) of the customs base — including 20% customs duty, levies and 18% VAT. Valuation uses the official (Argus-based) scale, which may differ from your invoice.	Dakar (Port Autonome de Dakar) handles the overwhelming majority of vehicle imports; clearance runs through the GAINDE electronic system.	B/L, commercial invoice, foreign registration documents, COTECNA inspection certificate, BSC cargo tracking note; a licensed Dakar clearing agent (transitaire) completes the declaration.
Côte d'Ivoire	Used passenger cars: maximum 5 years from first registration (Loi 2017-870; commercial vehicles generally 7 years). Over-age units are blocked at pre-shipment inspection and customs.	Under the UEMOA common tariff: 20% customs duty on CIF for standard passenger cars, plus 18% VAT and levies — a working estimate of about 44.5% of CIF before options. Valuation is assessed through the SYDAM system.	Abidjan (autonomous port, two vehicle terminals) is the main gateway and the transit corridor for Burkina Faso and Mali; San-Pédro serves the south-west.	B/L, commercial invoice, registration documents, COTECNA certificate, BESC tracking note; a licensed Ivorian broker completes the declaration.
Tunisia	Used vehicles must be under 5 years from first registration; private imports run mainly through eligibility channels (the FCR/RS regime), with conditions on prior ownership abroad. Confirm current rules with the Douane.	Customs duty is scaled by engine displacement plus a consumption tax, 19% VAT and FODEC — larger engines hit very steep brackets, which is why efficient small engines and EVs land far cheaper (EVs carry the sharpest incentives). Confirm the current Finance Law bands.	Radès / La Goulette serve Greater Tunis, Sfax the south; clearance runs through a licensed customs broker (transitaire).	B/L, purchase invoice, registration documents, conformity/technical paperwork; FCR/RS channels additionally require proof of residence and prior ownership abroad; the local transitaire files the declaration.
Angola	Used light vehicles: commonly enforced at about 3 years from manufacture (diesel and light-commercial categories have wider windows under current practice). Enforcement has shifted over time — confirm the threshold with AGT before shipping.	Taxes are levied on the CIF value and commonly total 50–65% for passenger cars — including customs duty in the 20–30% range, 14% VAT and an engine-scaled consumption tax. Confirm the current tariff table.	Luanda is the primary port, with vehicle containers routed through designated terminals; clearance starts on arrival — storage penalties apply after the free window.	B/L, commercial invoice, registration documents, import licence where required, pre-shipment inspection paperwork; a licensed Luanda broker completes clearance.
Mozambique	No general age ban is published for used vehicles; however, commercial import of left-hand drive is prohibited — right-hand drive is the standard. Confirm current rules with the Autoridade Tributária.	Duties on CIF: commonly cited at 25% for engines under 1500cc and 40% above; minibuses and some categories are treated differently. Confirm the current table with the AT before shipping.	Maputo (primary), Beira (central, transit to Zimbabwe/Malawi), Nacala (north); a licensed despachante completes clearance.	B/L, commercial invoice, export certificate, pre-shipment inspection paperwork, and the NUIT tax number for clearance; a licensed despachante is required.
Cameroon	An excise duty applies by age and engine capacity: cars up to 2,500 cc and 0–12 years old are exempt, 12–20 years are charged 12.5%, and over 20 years 25%; above 2,500 cc the 0–15 year band is 12.5%.	Passenger vehicles (HS 8703) are charged a customs duty of about 30% (CEMAC Common External Tariff, category 4), plus 19.25% VAT that already includes the municipal surcharge. New pure-electric vehicles get a temporary incentive — a 50% reduction of dutiable value for 24 months plus excise exemption.	Imported passenger cars are cleared mainly through the Port of Douala or Kribi.	Import formalities require a BESC (via CNCC), CIVIC vehicle identification and a CAMCIS declaration.
Rwanda	Imported vehicles must be no more than 10 years old from the year of manufacture and must meet Euro 4 emissions.	Passenger cars face 25% customs duty and 18% VAT, plus a 1.5% Infrastructure Development Levy and a 0.2% African Union Levy. Excise scales with engine size — 5% under 1,500 cc, 10% for 1,500–2,500 cc and 15% above 2,500 cc — with electric and hybrid cars getting reduced excise.	Rwanda is a landlocked market, so most cars arrive via Dar es Salaam or Mombasa and clear through the Rwanda Electronic Single Window (ReSW).	A Pre-Export Verification of Conformity (PVoC) from SGS, Cotecna or Bureau Veritas is required, plus a Rwanda Standards Board (RSB) inspection.
Uganda	An environmental levy applies by age: passenger cars under about 9 years are exempt, those 9–15 years old pay 50%, and vehicles over 15 years old cannot be imported (goods vehicles follow a different scale).	Import duty is 25% on the CIF value, plus VAT at 18%, a 6% withholding tax and a 1.5% infrastructure levy. URA assesses duty from its official Used Motor Vehicle Valuation Database rather than the invoice price.	Imported passenger cars usually arrive via the Kenyan port of Mombasa or Dar es Salaam in Tanzania, then move overland to Kampala.	Clearance requires the UNBS Pre-Export Verification of Conformity (PVoC) Certificate of Conformity — consignments above USD 2,000 FOB fall under PVoC — plus, for used vehicles, a Certificate of Road Worthiness under Uganda Standard US 845; the URA file also needs the bill of lading, commercial invoice, certificate of origin, a Tax Identification Number (TIN) and the customs declaration lodged by a licensed clearing agent.
Zimbabwe	Private imported vehicles must be no more than 10 years old from the year of manufacture; commercial trucks and machinery are exempt.	A private passenger car typically faces 40% customs duty, a 35% surtax on vehicles five years and older, and 15.5% VAT (raised from 15% in January 2026); lighter bands apply to smaller engines and EVs get preferential rates (around 10% duty under the Green Technology scheme).	Zimbabwe is a landlocked market that draws most cars via Beira, Durban or Walvis Bay.	A pre-shipment CBCA Certificate of Conformity, police clearance (SARPCO) and VID roadworthiness inspection are required, plus an import permit.
Guinea	The age limit is confirmed case by case by Guinea customs; published sources conflict between 10 and 13 years, so confirm the current limit before buying.	New vehicles: 12.75% customs duty with VAT exemption under the 2025 finance act (LFR 2025). Used vehicles: total tax burden of up to about 51.9% of CIF, plus overage penalties on vehicles older than the allowed age.	Main entry: Port of Conakry. Documents: DDI, import permit, ECTN/BSC and certificate of origin; used vehicles also need a technical inspection certificate issued in the country of origin.	Documents: DDI, import permit, ECTN/BSC and certificate of origin; used vehicles also need a technical inspection certificate issued in the country of origin.
Benin	Used-vehicle age rules are confirmed by Benin customs at import; older decrees refer to 10 years for private cars and 13 years for commercial vehicles, while other reports cite no cap at all, so confirm before buying.	New vehicles: 20% customs duty (ECOWAS CET fourth category) plus 18% VAT (UEMOA).	Main entry: Port of Cotonou. Documents: ECTN/BSC, certificate of conformity (CoC), DUD, certificate of origin and the IFU tariff code.	Documents: ECTN/BSC, certificate of conformity (CoC), DUD, certificate of origin and the IFU tariff code.
DR Congo	Used passenger vehicles may be up to 15 years old under decree 26/01 of 24 January 2026; accident-damaged, flood-damaged and salvage vehicles are not admitted.	New vehicles: about 20% base duty by TEC subheading and powertrain. Used vehicles: the same customs framework plus inspection and certification fees (OCC/BV pre-shipment inspection and FERI).	Main entries: Matadi, Boma and Banana. Documents: import permit, certificate of conformity, OCC/BV pre-shipment inspection report, FERI certificate and a technical inspection certificate from the country of origin.	Documents: import permit, certificate of conformity, OCC/BV pre-shipment inspection report, FERI certificate and a technical inspection certificate from the country of origin.
Gabon	Used-vehicle age and emission requirements are confirmed case by case by Gabon customs; published guides differ, so confirm the current rule before buying.	New vehicles: 30% customs duty (CEMAC fourth category) plus 18% VAT.	Main entry: Port of Owendo (Libreville). Documents: BIETC/BESC, certificate of conformity (CoC) and pre-shipment inspection (PSI).	Documents: BIETC/BESC, certificate of conformity (CoC) and pre-shipment inspection (PSI).
Republic of the Congo	Used passenger cars are admitted up to 7 years and commercial vehicles up to 10 years.	CEMAC framework: base duty (published rates differ between 30% and 5–20%), a 25% consumption tax under the 2026 finance law and 18% VAT. Chinese-built HS 8703 vehicles benefit from a 24% preferential rate for the first year from 1 April 2026.	Main entry: Port of Pointe-Noire. Documents: import declaration, certificate of conformity (CoC) and the clearance certificate issued by DGDI.	Documents: import declaration, certificate of conformity (CoC) and the clearance certificate issued by DGDI.
Togo	There is no single hard age cap in the 2026 finance law; eligibility depends on the reduced tax bands and on the authority's assessment at import.	New vehicles: 20% customs duty (UEMOA TEC third category) plus 18% VAT and statutory surcharges (RS about 1%, PCS about 0.8%, PCC about 0.5%, AU about 0.2%).	Main entry: Port of Lomé. Documents: ECTN/BSC, certificate of conformity (CoC) and the OTR import declaration.	Documents: ECTN/BSC, certificate of conformity (CoC) and the OTR import declaration.
Mali	Used-vehicle age rules are confirmed by Mali customs at import; the UEMOA TEC sets no hard cap, while some published guides mention 10 years plus a surcharge, so confirm before buying.	New vehicles: 20% customs duty (UEMOA TEC third category) plus 18% VAT and statutory surcharges of about 2–3%.	Mali is landlocked: vehicles move through Dakar, Abidjan or Conakry and then inland under bonded transit. Documents: ECTN/BSC, certificate of conformity (CoC) and the DGD clearance.	Documents: ECTN/BSC, certificate of conformity (CoC) and the DGD clearance; bonded transit documents for the inland leg.
Djibouti	Used vehicles are generally accepted up to 8 years old; the surcharge applied above 5 years has not been officially confirmed, so confirm with Djibouti customs before buying.	Indicative 5–10% customs duty plus 10% TPS/VAT; these figures have not been confirmed against the official tariff, so confirm the current rates with Djibouti customs.	Main entries: Port of Djibouti and Doraleh. Documents: import permit, certificate of conformity (CoC) and the customs clearance file; ECTN/BESC requirements should be confirmed case by case.	Documents: import permit, certificate of conformity (CoC) and the customs clearance file; ECTN/BESC requirements should be confirmed case by case.
Niger	Used-vehicle age rules are confirmed by Niger customs at import; published sources conflict between no cap and 8 years, so confirm the current limit before buying.	New vehicles: 20% customs duty (HS 8703, UEMOA/ECOWAS CET) plus statutory surcharges and 18% VAT.	Niger is landlocked: vehicles move through Cotonou or Lomé and then inland under bonded transit. Documents: ECTN/BSC, certificate of conformity (CoC) and the Niger customs clearance.	Documents: ECTN/BSC, certificate of conformity (CoC) and the Niger customs clearance; bonded transit documents for the inland leg.
Burkina Faso	Used-vehicle age limits are not officially confirmed; published figures of 8 or 10 years have not been verified, so confirm the current rule with the customs authority before buying.	New vehicles: 20% customs duty plus 1% statistical levy, 0.5% ECOWAS levy, 0.8% UEMOA solidarity levy, 0.2% AU levy and 18% VAT.	Burkina Faso is landlocked: vehicles move through Lomé, Tema or Abidjan and then by land to Ouagadougou. Documents: BSC, ABNORM conformity certificate and the customs clearance.	Documents: BSC, ABNORM conformity certificate and the customs clearance; land transit documents to Ouagadougou.
Mauritania	Used-vehicle age bands and the treatment of electric vehicles are not officially confirmed and are therefore not published; confirm the current rule with Mauritania customs before buying.	Standard VAT is 16% under the general tax code; the customs duty rate has not been officially confirmed and is not published here. Confirm the current duty with Mauritania customs.	Main entries: Port de l'Amitié (Nouakchott) and Port of Nouadhibou. Documents: import declaration, certificate of origin and the customs clearance file.	Documents: import declaration, certificate of origin and the customs clearance file.
Madagascar	Trucks, semi-trailers and tractors over 15 years and buses over 10 years are not admitted; vehicles older than 8 years are valued on an 8-year depreciation basis rather than refused.	Duty rates commonly quoted for passenger cars are not confirmed in the official customs procedure documents and are therefore not published here; follow the official eTariff. Import clearance always includes the CIVIO inspection fee.	Main entry: Port of Toamasina. Documents: BSC, the original registration certificate (carte grise) and a certificate of no lien, plus the CIVIO inspection file.	Documents: BSC, the original registration certificate (carte grise), a certificate of no lien and the CIVIO inspection file.
Libya	Published sources conflict: the commonly enforced limit for used passenger cars is about 5 years from manufacture (some 2025 sources cite 3 years; others report a 10-year threshold under the 2025 Cabinet Resolution), and heavy vehicles about 7 years. Enforcement varies between western and eastern ports — confirm the current limit with Libyan Customs before buying.	Libya replaced conventional customs duties with a simplified regime in 2005: a Port Services Tax of about 4% of CIF plus category production and consumption taxes, with no VAT. A Libyan Customs Authority circular effective 1 September 2025 raised assessed duty bases by 10% for 4WD and 5% for FWD vehicles; fully electric vehicles are reported duty-free. Duty is assessed on customs-estimated values, not the invoice.	Main entries: Tripoli, Al-Khums, Misrata and Benghazi. Documents: bill of lading, commercial invoice, certificate of origin and import permit; used vehicles also need a technical inspection certificate.	Documents: bill of lading, commercial invoice, certificate of origin and import permit; used vehicles also need a technical inspection certificate. Confirm the current list with your broker before shipping.
Zambia	Zambia sets no nationwide age cap on imported used passenger cars; age mainly affects taxation — vehicles five years old or more also pay a motor vehicle surtax. Confirm the current rule with ZRA before buying.	Used vehicles are assessed under a specific duty schedule by body type, engine size and age band (under five years / five years and over), which packages duty, excise, the 16% VAT, motor vehicle fees and ASYCUDA processing charges; a carbon emission surtax applies by engine size. Battery electric vehicles have been exempt from import duty since 2025. Exact amounts follow the ZRA tariff.	Zambia is landlocked: vehicles usually arrive through Dar es Salaam (Tanzania, central corridor) or Durban (South Africa) and move overland to the border, where clearance is completed.	Required documents include the bill of lading, commercial invoice, packing list, certificate of origin, export deregistration, a pre-shipment inspection certificate from a ZABS-recognised body, ZRA TPIN, NRC or passport for individuals or PACRA registration for companies, insurance and the CE20 declaration.
Liberia	Used passenger cars must be no more than 10 years old from the year of manufacture (Ministry of Transport Administrative Regulation PG/No.002). Vehicles older than 15 years are barred under Revenue Code §2202, although an overage duty can release them.	ECOWAS common external tariff applies: 20% customs duty plus 10% GST and a 0.5% ECOWAS levy. Figures are indicative — confirm the current rate with the Liberia Revenue Authority before quoting a landed price.	Port of Monrovia (Freeport of Monrovia), with inland distribution toward Gbarnga and the Guinea border corridor.	Commercial invoice, packing list, bill of lading, certificate of origin and export licence. Pre-shipment inspection is not mandatory for vehicles.
Sierra Leone	Used vehicles must be no more than 15 years old (Finance Act 2025). Right-hand drive, salvage and locally assembled vehicles are prohibited from import.	Customs duty by vehicle age: 5% for 0–4 years, 20% for 4–10 years, 30% for 10–15 years; VAT 12.5%; excise duty 10–35% by engine size, with EVs and PHEVs exempt.	Port of Freetown (Queen Elizabeth II Quay).	Pre-shipment inspection (PSI) certificate, commercial invoice, packing list, bill of lading and certificate of origin.
Southeast Asia
Vietnam	Used cars must be under 5 years old from the date of manufacture — vehicles over 5 years are banned. Private used vehicles must also carry a 2-year or 50,000 km warranty (whichever comes first).	For non-ASEAN used cars the burden is heavy: a special consumption tax (SCIC) of 35–150% by engine displacement for passenger cars, plus a fixed import duty per engine band (for example about US$10,000–15,000 added on 1.0–1.5L units, or 150–200% of value). ASEAN-origin passenger cars enter at 0% under ATIGA. A 2025 tariff revision (effective 31 March 2025) cut some new-vehicle import tariffs from 64% to 32%. VAT is 10%. Confirm the current method with Vietnam Customs.	Hai Phong serves the north, Ho Chi Minh City (Cat Lai) the south, and Da Nang the central region. Vehicles are typically containerised.	Import licence from the Ministry of Industry and Trade, original bill of lading (showing VIN, engine number, displacement, manufacture date, brand and model), customs import declaration, vehicle registration and deregistration certificate from the export country, and a roadworthiness / conformity certificate.
Philippines	Used vehicles must generally not exceed 5 years, though sources conflict — some cite 3 years for personal imports and 7 years under certain readings. Confirm the current limit with the Bureau of Customs before shipping.	Customs duty commonly 30% on CIF (some sources cite 40% for Japan-origin passenger cars), VAT 12% on CIF plus duty, and an ad valorem / excise tax of 15–100% by engine displacement, plus documentary stamp tax. EVs receive partial incentives. Only licensed importers may commercially import used vehicles under the Customs Modernization and Tariff Act (RA 10863).	Manila is the main gateway; Subic Bay and Cebu also handle shipments. Container and RoRo both used.	Import permit / PIA from the Bureau of Customs or Bureau of Import Services, commercial invoice, original bill of lading, vehicle registration documents, Certificate of Emission Compliance (CEC), and proof of ownership.
Thailand	Used passenger cars are prohibited (WTO notification G/MA/QR/N/THA/4; MOOC Notification 12 June 2019). Only narrow exceptions apply — used tractors for semi-trailers, used ambulances and used agricultural tractors. There is no age limit for NEW vehicles, which is what we supply.	For NEW vehicles: import duty is 0% from ASEAN under ATIGA and about 80% from non-ASEAN sources; excise tax 30–50% by vehicle type and CO2 efficiency; VAT 7%. Effective tax on a CBU passenger car can exceed 100% of CIF. EV incentives reduce excise by CO2 band. Used imports are prohibited, so no used-vehicle duty applies.	Laem Chabang is the main vehicle port serving Bangkok and central Thailand; Bangkok port and Map Ta Phut are also used. Container and RoRo.	For new / permitted vehicles: commercial invoice, bill of lading, Certificate of Conformity (TISI), customs import declaration, and an import permit only where an exception applies. Used passenger cars are generally not accepted at customs.
Malaysia	Used / reconditioned vehicles must be under 5 years old at import. Classic or vintage vehicles over 35 years old may be imported under a special 'Classic AP'.	Import duty about 30% for non-ASEAN passenger vehicles (ASEAN origin 0% under AFTA); excise duty 60–105% by engine capacity and vehicle type; Sales Tax (SST) 10% on (CIF + duty + excise). Total landed cost is often 2–3× CIF. Fully imported EVs enjoy import, excise and road-tax exemptions through end-2025.	Port Klang and Penang are the principal vehicle entry points; Tanjung Pelepas also handles containers.	Approved Permit (JK69 form) from MITI, passport / work permit, vehicle registration certificate, purchase invoice, insurance certificate, bill of lading, PUSPAKOM inspection report, and customs Form K1.
Indonesia	Used vehicles are generally prohibited (ban to protect the domestic industry). A narrow, time-limited exception exists for used EVs — commonly cited at under 5 years (some sources say up to 8 years) under the current favourable window. New vehicles face no age limit. Confirm the current rule before shipping.	Used imports are mostly prohibited. For NEW vehicles: import duty 5–50% (ASEAN FTA can reduce Thai/ASEAN origin to 0–5%), PPnBM luxury tax up to 95%+ on large engines, and 11% VAT. EVs benefit from 0% import duty and a government-borne luxury tax through December 2025 (Investment Regulation 6/2023, declaration code '87').	Tanjung Priok (Jakarta) handles the largest share; Tanjung Perak (Surabaya) serves East Java; Batam is a free-zone entry point.	Import permit (SPI) from the Ministry of Trade, commercial invoice, bill of lading, API importer identification, technical recommendation / conformity certificate, and correct HS-code declaration. Used EVs require additional certification under the current window.
Myanmar	Per Ministry of Commerce Notification 1/2024 (for 2025 imports), non-commercial passenger cars must be model year 2024 or 2025 (oldest allowed: 2024). Public-service and commercial vehicles (buses, trucks) may be 2021 or newer; special vehicles (fire, ambulance) 2016 or newer. Some sources cite a general 'up to 5 years' rule — the official 2025 model-year floor is stricter, so confirm before shipping.	2025 incentive: China-origin used vehicles enjoy 0% customs duty plus 5% VAT (on the sale price). For other origins, cited rates are customs duty 30–40% by engine, 25% commercial tax, and a 50–120% road-test registration fee by engine size (per JPCTrade). Treat all as indicative and confirm before shipping.	Yangon is the main port, handling both container and RoRo shipments.	Import licence, commercial invoice, original bill of lading, vehicle registration proof, and (for diplomatic imports) an MoFA clearance certificate. Complete and accurate paperwork avoids storage and demurrage at Yangon.
Russia
Russia	Used vehicles up to 5 years old (from production date); minimum Euro 5 emission. Over 3 years needs SBKTS certification.	Over 3 yr: customs duty ~25% of CIF (under 3 yr 23% but not less than €0.5–1.5/cc). VAT 20% of (CIF + duty). Excise by engine power. Recycling (utilization) fee ~US$200–400 for used; from 1 Dec 2025 the fee is calculated by engine power (HP) — over 160 HP rises sharply. Electric vehicles: reduced duty (BEV/PHEV ~15% or duty-free to 2028 in some cases).	Overland via the Khorgos, Suifenhe and Manzhouli (Zabaykalsk) border crossings by road and rail from China. Note: Russian buyers usually search in Russian via Yandex.	SBKTS / OTTC certificate, GOST-R or EAC certificate, customs union declaration, original title, purchase invoice, bill of lading.
Belarus
Belarus	No fixed upper age cap, but over 5 years faces higher tariff. Pre-2007 models need Euro 4; ABS, one front airbag and Isofix mandatory.	Individuals: duty by age and value (e.g. under 3 yr 48–54% but not less than €5.5–€20/cc by value; 3–5 yr most favourable). VAT 20% of (customs cost + duty + disposal fee). Electric vehicles: 0% duty and 0% VAT for individuals to 31 Dec 2025; from 2026 a 20,000-unit annual quota for new EVs. Legal entities pay higher rates.	Via Russia or Kazakhstan rail corridor (Astana–Minsk); sea+rail also possible. (Landlocked; EAEU member.)	Invoice, vehicle passport, export declaration, Certificate of Conformity (new cars), certified Belarusian/Russian translations.
European Union
Germany		Passenger cars from China are subject to the EU Common Customs Tariff of 10% duty on the CIF value, plus 19% import VAT (Einfuhrumsatzsteuer) charged on the CIF value plus duty and related costs. New China-origin electric passenger cars have also been subject since October 2024 to EU countervailing duties that vary by manufacturer (e.g. BYD 17%, Geely 18.8%, SAIC/MG 35.3%, Tesla Shanghai 7.8%), in force until October 2029; used vehicles are generally exempt from this additional duty.	Customs clearance is filed through the ATLAS system, with Hamburg and Bremerhaven as the main entry ports.	Commercial invoice (Handelsrechnung), bill of lading (Konnossement or Seefrachtbrief), certificate of origin (Ursprungszeugnis), EU Certificate of Conformity under whole vehicle type approval, the §21 StVZO individual approval report where no CoC exists, the customs declaration filed through ATLAS, an EORI number, and the import duty notice (Einfuhrabgabenbescheid).
Spain		For imports from a non-EU country such as China, customs levies a standard 10% duty on the vehicle's value, and import VAT (IVA) is 21%, charged on the value plus duty. In addition, almost every first registration is subject to the registration tax (IEDMT), banded by CO₂ emissions: 0% up to 120 g/km, 4.75% for 121–160, 9.75% for 161–200 and 14.75% above 200 g/km.	Main vehicle import gateways are Valencia (Spain's largest road-freight port), Barcelona and Santander; Algeciras handles mainly container transhipment rather than finished-vehicle discharge.	Customs clearance uses the DUA declaration, and a non-EU import yields the corresponding clearance evidence; movers to Spain may claim a transfer-of-residence exemption from duty and IVA if holding and residency conditions are met.
France		For imports from a non-EU country such as China, French Customs levies a standard 10% duty, calculated on the CIF value plus related costs, and import VAT is 20%, charged on the value, duty and additional costs. Since 2025 France has extended its CO₂- and weight-based malus écologique penalty to imported used cars; new BEVs also bear the EU countervailing duty.	Main vehicle import gateways are Le Havre (HAROPA's ro-ro terminal is France's leading finished-vehicle gateway), Marseille-Fos (three vehicle terminals) and Dunkirk.	A non-EU direct import yields the customs 846A clearance certificate, while an EU purchase produces a quitus fiscal; final registration is handled through the ANTS online portal. We advise assembling the VIN, invoice and conformity documents early.
Eastern Europe
Ukraine	No single age ban for used passenger cars; emission requirements (Euro 5 level in practice) and origin checks (vehicles first registered in Russia are prohibited) tightened from 2025; the excise age coefficient rises yearly to a cap of 15.	Import duty 10% (0% for battery-electric); excise = base × displacement × age coefficient (petrol €50/€100 per litre, diesel €75/€150; EVs €1 per kWh); VAT 20% on (value + duty + excise). A pension-fund fee of 3–5% applies at first registration (EVs exempt).	With Black Sea port operations disrupted, most vehicle imports arrive overland via EU borders (Baltic/Adriatic/Romanian ports plus road transport to Lviv, Kyiv, Dnipro).	Sales contract or invoice, registration certificate, payment proof, customs declaration, conformity certificate (emission/technical); declared value must match the vehicle exactly.
Albania	Private vehicles over 10 years old are banned from import (the limit is 15 years for commercial vehicles).	Import duty on passenger cars (CN 8703) is 0% — only a 20% VAT on the customs value applies — plus an excise by engine size and fuel, with petrol and diesel also carrying a 27 ALL per litre specific tax.	The main entry port is Durrës (Port of Durrës) on the Adriatic.	Imports must meet at least Euro 4 emissions (Euro 5/6 for new cars); prepare the certificate of conformity, technical inspection and test reports.
Bosnia and Herzegovina		Non-EU-origin passenger cars pay the standard 15% duty plus 17% VAT; EU-origin vehicles are duty-free with an EUR.1 or invoice declaration, paying only 17% VAT. A 2026 Council of Ministers decision temporarily suspends or cuts duties on new EVs, hybrids and CNG/LPG — new EVs to 0%, hybrids to 5% — valid through 31 December 2026.	Landlocked; sea freight usually arrives via Croatia's Ploče port and is then trucked to Sarajevo.	Imports must pass individual technical homologation by an authorised body (such as BAS), meeting at least Euro IV; proof of origin (EUR.1 or invoice declaration) is required.
Moldova	Used imports are prohibited for vehicles over 10 years old (except diplomatic and collector vehicles).	Chinese-made vehicles get no EU-origin preference and pay Moldova's national duty (ad valorem or specific on the customs value), plus an excise by engine capacity and age and a 20% VAT; battery-electric vehicles are exempt from excise.	Landlocked; sea freight usually arrives at Romania's Constanța port and is then moved overland to Chișinău.	Prepare the commercial invoice, certificate of origin, certificate of conformity (COC) and EU/ECE technical documents.
Poland		For cars from a non-EU country such as China, customs applies the EU Common Customs Tariff of 10% on the CIF value. Import VAT is 23% — the highest rate in the EU — charged on the CIF value plus duty plus excise. An excise duty (Akcyza) also applies: 3.1% for petrol/diesel up to 2.0 L, 18.6% above 2.0 L; 1.55% for standard hybrids up to 2.0 L; plug-in hybrids up to 2.0 L are exempt until the end of 2029; BEVs are zero-rated.	Clearance runs through the AIS/PUESC system, with Gdańsk port and the Małaszewicze rail terminal as the main entry points.	Registration is handled at the county office (Starosta), and Chinese documents must be accompanied by a sworn translator's certified translation.
Serbia		Under the China–Serbia FTA in force since 1 July 2024, vehicles cleared with a Chinese Certificate of Origin get substantially reduced — even 0% — duty; without preference, passenger cars (HS 8703) face the standard MFN rate of about 12.5%. Imports also pay 20% VAT (PDV, on CIF plus duty and excise) and an excise scaled by displacement, age and fuel (BEVs exempt, HEV/PHEV halved).	Landlocked; vehicles usually arrive by sea via Montenegro's Bar port or Thessaloniki and are then trucked to Belgrade.	A Chinese Certificate of Origin is required; imports must meet at least Euro 3 (Euro 4 in some areas), BEVs need a zero-emission statement, and an EU CoC is not mandatory.

Three things buyers most often get wrong

Figures reflect publicly available import frameworks and are provided for planning only. Age limits, duty rates, port rules and document requirements change — always confirm with the destination customs authority or a licensed clearing agent before you commit to a shipment. EZ Auto Global is not liable for changes in local regulations.

Sources: import rules, duty rates and document requirements on this page are compiled from the official customs and transport authorities of each destination market. Per-country source institutions and domains are listed on each market guide page. Figures are for reference; final terms are governed by the destination customs authority at the time of import.

What our buyers say

Buyers from our destination markets.