Car Import Duty Calculator

About this calculator

Importing a car almost never means paying just one tax. The landed cost is the price of the vehicle plus, in turn, customs duty, an engine-capacity, CO₂ or value-based excise (often called supplementary duty), a luxury car tax above a value threshold, advance income-tax and VAT/GST charges, and clearance fees — layered in the order each country's customs law prescribes. This calculator estimates all of them for a new or used vehicle imported into any of 211 countries and territories, using the same origin-aware engine and official dataset as the Import Tax Calculator. Two things move the number the most: the country of origin, because a free-trade agreement that covers vehicles can cut the duty to zero, and whether the car is new or used, because many customs services value a used car off the new reference price depreciated for its age — and cap how old an imported car may be.

How to read your results

The headline is your total landed cost — the customs value of the car plus every tax, duty and fee — with the effective total tax rate (TTI) shown against that customs value beside it. The breakdown lists each charge in the order it is levied: for a reference-assessed used car it first shows the new reference value, the age depreciation subtracted from it, and the resulting customs value (CIF); then customs duty (struck through at the standard rate when a trade agreement gives your origin a lower one), the engine/CO₂/value excise or supplementary duty, luxury car tax where the value exceeds the threshold, any advance or condition-based levies, VAT/GST, and clearance fees. A red banner warns when a used car exceeds the destination's age-import limit — such a car generally cannot be registered, and the figures are then for reference only. Every number is an estimate: the exact tax depends on the precise tariff (HS) code, the customs valuation, the fuel type (hybrids and EVs often pay reduced excise) and valid proof of origin, so confirm with the destination's customs authority before you ship.

How it's calculated

Landed cost = customs value + customs duty + excise/supplementary duty + luxury car tax + advance and condition charges + VAT/GST + fees. For a reference-assessed used car the customs value starts from the new reference price × the age-residual %, then adds freight and insurance (the CIF value); otherwise the customs value is the entered value plus freight and insurance. Customs duty = the duty base (CIF, or FOB where the country levies duty on the vehicle alone) × the applicable rate — the lowest preferential rate offered by any vehicle-covering trade agreement linking the origin and destination, otherwise the MFN rate. Excise is selected by the destination’s scheme: a percentage of the duty-inclusive value by engine-capacity or CO₂ bracket, a per-unit CO₂ malus, a value bracket, or a flat charge. Luxury car tax applies where the value exceeds the threshold, computed on the base the country uses (some, like Australia, use the GST-inclusive value with a ×10/11 factor). Advance charges (advance income tax, advance VAT) and condition levies (which differ new vs used, e.g. Nigeria’s NAC levy) cascade on the running base each country specifies. VAT/GST = the country’s rate × its own base (typically CIF + duty + excise). All amounts are shown in the destination country’s currency.

Worked example

You import a used, 1,500 cc petrol car into Kenya. Its year of manufacture makes it about 4 years old, and the new-model reference price (KRA CRSP) is KES 2,000,000. You leave the origin as "any country" (no trade preference).

Kenya assesses the used car off the new reference price depreciated for age: at 4 years old the residual is 80%, so the customs value starts from KES 1,600,000 rather than the new price. On that value it charges 35% import duty, 20% excise on the duty-inclusive value (a 1,500 cc car), 16% VAT on the running total, plus a 2.5% Import Declaration Fee and 2% Railway Development Levy. The result is the all-in landed cost and the effective total-tax rate. Switch the car to New and the customs value jumps back to the full reference price, raising every downstream charge; set the age past 8 years and a banner warns it exceeds Kenya's used-import age limit.

Frequently asked questions

Why is a used car often taxed on a value higher than I paid?

Many customs services do not accept the invoice price for a used car. Instead they take the current retail price of the equivalent new model (in Kenya, the KRA CRSP list) and depreciate it for the age of the car. Duty, excise and VAT are then charged on that assessed value, which can be well above what you actually paid — the calculator applies each destination’s depreciation schedule so the customs value reflects the official method.

Does the country of origin change car import duty?

It can. Customs duty depends on where the car was manufactured. If the origin country has a free-trade agreement, customs union or preference scheme with your destination that covers vehicles, the car can enter duty-free or at a reduced rate instead of the standard most-favoured-nation rate. Excise, luxury car tax and VAT, by contrast, are charged the same regardless of origin. Note that vehicles are often excluded or phased in trade deals, so a preference that applies to other goods may not apply to cars.

What is the age limit on importing a used car?

Many countries ban used cars over a set age to protect their vehicle fleet and emissions standards — for example Kenya allows at most 8 years from first registration, Bangladesh 5 years, and Nigeria prohibits vehicles more than 15 years old. When the car you enter exceeds the destination’s limit, the calculator still shows the figures but flags that the car generally cannot be registered or imported.

What is the difference between the duty and the excise or supplementary duty?

Customs duty is a percentage of the customs value and depends on origin. The excise or supplementary duty is a separate charge — usually based on engine capacity, CO₂ emissions or value — designed to tax larger or higher-emission cars more heavily, and it is often levied on the duty-inclusive value so it compounds on top of the duty. In some countries (e.g. Bangladesh) this supplementary duty is by far the largest component, which is why big-engine cars can face a total tax of several times the car’s value.

Is VAT charged on the duty and excise too?

Usually yes. Most countries calculate import VAT or GST on the customs value plus the customs duty and excise, so the tax is levied on the duty- and excise-inclusive value, not just the car price. The calculator applies each destination’s published VAT base and rate.

Sources

• www.ato.gov.au/tax-rates-and-codes/luxury-car-tax-rate-and-thresholds — Australian Taxation Office
• www.kra.go.ke/news-center/blog/1075-what-you-need-to-know-when-importing-a-motor-vehicle — Kenya Revenue Authority
• cms.customs.gov.ng/news/customs-continues-nationwide-sensitisation-on-green-tax-ahead-of-july-1-implementation — Nigeria Customs Service
• nbr.gov.bd/uploads/tariff_schedule/Chapter-87.pdf — National Board of Revenue (Bangladesh)
• www.macmap.org — International Trade Centre
• wits.worldbank.org — World Bank

Reviewed by the YouCalc Team · Last reviewed July 11, 2026