Japan Used Car Import Duty / Regulation in Lesotho

Year Restrictions

No Age Limit

Destination Port

Durban (South Africa)

Time of Shipment

RoRo ( 24-34 Days)

Vessel Schedule

RoRo (Monthly)

Shipping Line

K Line Shipping South Africa Pty Ltd.

Inspection

No Inspection Required

Shipping Ports:

Port for shipment of used vehicle in Lesotho is Durban port in South Africa.

Right-hand drive vehicles :

Importation of right-hand drive vehicles is allowed in the country. Left-hand drive vehicles cannot be imported in the country.

Inspection

All used vehicles imported in the country should undergo pre-delivery inspection in their country of origin.

Documents Required:

Importing a Vehicle:

Duties and Taxes:

Customs duties on used vehicles are levied as per the rates in the tariff book. However, VAT is calculated at the standard rate on Cost, Insurance, Freight and Customs duty (CIF + Duty).

Import Duty: Up to 25% of custom duty is applicable

VAT: 15% of VAT is applicable and is calculated as Sales tax (CIF + Custom duty + other taxes)

Returning Residents / Immigrants with Imported Motor Vehicle:

Rebate on used vehicle importation for personal use is given to people who came to Lesotho for work, study, etc. Customs duties and VAT should be paid if the importer wishes to sell the vehicle.
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