Japan Used Car Import Duty / Regulation in Dominica

• Year Restrictions

  Max. 5 Years Old

• Destination Port

  Roseau

• Time of Shipment

  RoRo (24-34 Days)

• Vessel Schedule

  RoRo (Monthly)

• Shipping Line

  CNC JAPAN(ECL)

• Inspection

  No Inspection Required

Duty and Taxes on used vehicle imported:

1. Import Duty- 40% of the customs value.

2. Customs Service Charge (CSC) – 3% of the customs value.

3. Environmental Surcharges- $3,000.00 per unit on motor vehicles manufactured five years or more, otherwise 1% of the customs value for vehicles manufactured less than five years.

4. Excise Tax- 28% of the customs value plus the import duty plus the customs service charge.

5. *Exemption is given on vehicles purchased by Diplomats.

6. Value Added Tax (VAT) – 15% on customs value plus import duty plus customs service charge plus the excise tax.

7. Registration and proof of ownership.

Documents Required for customs clearance:

• Original certificate of title and registration
• Original purchase or Commercial Invoice
• Original Bill of Lading (BOL)
• Asycuda Bill of Lading from Shipping Agent
• Original driver's license
• Bill of Sale
• Foreign Registration papers
• Export documents
• Insurance Policy & Certificate
• Police Certificate of Registration
• Dominican consular invoice, stamped by the Dominican consulate
• Proof of Payment (Bank Wire Transfer, Paypal etc)
• Cancelation Certificate (Japan)

Procedure to clear a vehicle from Customs:

• A Broker/Tariff Clerk will assess an IM 4 Customs Declaration utilizing ASYCUDA accompanied by the invoice, bill of Lading and other supporting documents.
• Once the declaration has been assessed, proceed to a Customs Cashier with a copy of the Assessment Notice to pay the duties and taxes and obtain a receipt.
• After payment, the declaration will be electronically assigned to Valuation and an examining officer. The declaration and supporting documents will then be verified as well as a physical examination of the vehicle.
• After examination, the officer will clear the declaration and print a release order. The system will notify the Broker/Tariff Clerk that the declaration has been released by customs. Proceed to location where the vehicle is located to pick up release order from examiner then present to DASPA for delivery.

If Concession Applicable:

The Fiscal Incentives Department oversees all duty-free importations. Please provide them with a letter and/or FTI 101 from appropriate authority authorizing approval of concession(Ministry of Finance, Permanent Secretary, Cabinet etc)

Procedure:

A Broker/Tariff Clerk will assess declaration in ASYCUDA as above and pay any applicable taxes. After payment the importer should obtain registration for the vehicle from the inland revenue department and present it to the Fiscal Incentives Officer.

At this point the declaration should be released from Fiscal Incentives and the importer should proceed to valuation to complete the clearance process.

Placing a Vehicle into a Bond/Warehouse:

Persons may import vehicles and place in a bond (warehouse) rather than pay the applicable duties on importation. The importer must seek permission in writing from the office of the Comptroller of Customs in order to place vehicles in an approved bond. Vehicles over than 10 years of age may not be bonded without authorization from the Comptroller. When the request is approved, the importer may proceed to broker and continue the clearance process. The vehicle will be accompanied by a customs officer to the bond and the keys will be held by Customs.

Returning Residents:

A person shall be deemed to be a returning resident if they have returned for permanent residence, have attained the age of 18 years and is a citizen of Dominica by birth. The returning resident must prove prior ownership of the vehicle country of residence upon their importation into Dominica. Receipts and invoices for the vehicle should be made available upon request by the Customs Officer. The vehicle must be imported from the country where the applicant resided continuously for the past seven years immediately before returning to Dominica. Only one member of a family returning home will be eligible.

Duties and Taxes:

Duty and Taxes on used vehicle imported

• Import Duty- 40% of the customs value.
• Customs Service Charge (CSC) – 3% of the customs value.
• Environmental Surcharges- $3,000.00 per unit on motor vehicles manufactured five years or more, otherwise 1% of the customs value for vehicles manufactured less than five years.
• Excise Tax- 28% of the customs value plus the import duty plus the customs service charge.
• Value Added Tax (VAT) – 15% on customs value plus import duty plus customs service charge plus the excise tax.
• Registration and proof of ownership.
• Import Duty of 20% is applicable on Gasoline vehicles below 1600cc & Diesel vehicles below 1500cc. This duty is applied on vehicles that are less than 5 years old.
• Import Duty of 40% is applicable on Gasoline vehicles below 1600cc & Diesel vehicles below 1500cc. This duty is applied on vehicles that are more than 5 years old.
• Import Duty of 40% is applicable on Gasoline vehicles above 1600cc & Diesel vehicles above 1500cc.

Returning Resident should abide by following condition:

• The Returning Resident will be required to enter into an agreement with the Comptroller of Customs.
• It is not allowed to sell, trade, give away, or otherwise dispose of the vehicle within a period of five years without paying necessary duties.
• It is allowed to sell the vehicle after five years without the payment of customs duties. However, approval of the Minister for Finance after consultation with the Comptroller of Customs is required.
• If the returnee leaves the country for a period less than six months then the Comptroller of Customs must be informed of the custody of the vehicle.
• In case the returnee leaves Dominica for a continuous period of over six months, then all applicable duties will be immediately paid in full. The exemption is given on special circumstances as determined by the Financial Secretary.

Note- If any term of the agreement is violated then the Comptroller reserves the right to seize the said vehicle as being liable to fined pending payment of the applicable duties in full. The Comptroller also reserves the right to sell the vehicle by public auction after a period of two months from the date of seizure.