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Importation of motor vehicles
(Section 57)
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NO |
TYPES OF MOTOR VEHICLE |
PENALTY |
|
1.
(a)
(b)
(c)
(d)
(e)
(f)
2.
(a)
(b)
(c)
(d)
(e)
3.
(a)
(b)
(c)
(d)
|
Motor cars
Where the age does not exceed ten (10) years.
Where the age exceeds ten (10) years but does not exceed twelve (12) years.
Where the age exceeds twelve (12) years but does not exceed fifteen (15) years.
Where the age exceeds fifteen (15) years but does not exceed twenty-five (25) years.
Where the age exceeds twenty-five (25) years but does not exceed thirty-five (35) years.
Where the age exceeds thirty-five (35) years.
Commercial vehicle namely bus, coach or van
Where the age does not exceed ten (10) years.
Where the age exceeds ten (10) years but does not exceed twelve (12) years.
Where the age exceeds twelve (12) years but does not exceed fifteen (15) years.
Where the age exceeds fifteen (15) years but does not exceed twenty (20) years.
Where the age exceeds twenty (20) years but does not exceed twenty-five (25) years.
Commercial vehicle namely truck, lorry or tipper truck
Where the age does not exceed ten (10) years.
Where the age exceeds ten (10) years but does not exceed twelve (12) years.
Where the age exceeds twelve (12) years but does not exceed twenty-two (22) years.
Where the age exceeds twenty-two (22) years. |
NIL
5% of CIF value
20% of the CIF value
50% of the CIF value
70% of the CIF value
100% of CIF value
NIL
2.5% value of CIF
10% value of CIF
20% value of CIF
50% value of CIF
NIL
5% of CIF value
10% of CIF value
30% of CIF value |