Customs rates levied on vehicles:

1.     Vehicles of which engine capacity is more than 1500 CC shall be subject to the following rates:

(40% import fees)           (40% additional fees)

(10% VAT)                     (5% commercial business profits)

(1% treatment)                (2% sea ports)

2.     Vehicles of which engine capacity is less than 1500 CC and more than 1000 CC shall be subject to the following rates:

(25% import fees)           (30% additional fees)

(10% VAT)                     (5% commercial business profits)

(1% treatment)                (2% sea ports)

3.     Vehicles of which engine capacity is less than 1000 CC shall be subject to the following rates:

(25% import fees)           (30% additional fees)

(10% VAT)                     (5% commercial business profits)

(1% treatment)                (2% sea ports)

4.     Collective Transport Vehicles of less than 40 passengers and more than 11 passengers, including the drivers, shall be subject to the following rates:

(10% import fees)           (5% commercial business profits)

(1% treatment)                (2% sea ports)

5.     Collective Transport Vehicles of more than 40 passengers shall be subject to the following rates:

(10% import fees exempted from VAT)                 

(5% commercial business profits)

(1% treatment)                (2% sea ports)

6.     Trucks for transporting substances and goods of more than 20 tons shall be subject to the following rates:

(10% import fees exempted from VAT)                 

(5% commercial business profits)

(1% treatment)                (2% sea ports)

7.     Trucks for transporting substances and goods of more than 5 tons and less than 20 tons shall be subject to the following rates:

(10% import fees exempted from VAT)            

(5% commercial business profits)

(1% treatment)            (2% sea ports)

8.     Light truck (3.5 tons or less) shall be subject to the following rates:

(10% import fees exempted from VAT)            

(5% commercial business profits of CIF)

(1% treatment)            (2% sea ports)