Special Excise Duty on Change of ownership of second hand motor vehicles

RATES OF SPECIAL EXCISE DUTY ON CHANGE OF OWNERSHIP OF SECOND HAND MOTOR VEHICLES:

With effect from the 1st January, 2016, the amounts of excise duty payable on change of ownership of second hand motor vehicles are as per the table below:-

 

Number of Years

Engine Capacity

Special Excise Duty Rate (US$)

 

 

 

0-4

1000cc

300

1001-1500cc

400

1501-2000cc

500

2001-2500cc

600

2501-3000cc

600

3001-3500cc

600

Above 3501cc

600

 

 

 

5-10

1000cc

150

1001-1500cc

200

1501-2000cc

250

2001-2500cc

300

2501-3000cc

400

3001-3500cc

400

Above 3501cc

400

 

 

 

11-15

1000cc

75

1001-1500cc

100

1501-2000cc

150

2001-2500cc

200

2501-3000cc

200

3001-3500cc

200

Above 3501cc

200

 

 

 

16-20

1000cc

50

1001-1500cc

75

1501-2000cc

100

2001-2500cc

150

2501-3000cc

150

3001-3500cc

150

Above 3501cc

150

Above 20

All Engine Capacity

50

 

 
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