Pursuant to the gazetted amendments made to Table A-2-2 of the Excise Tax Regulations, under Sections 3 and 15 of the Excise Tax Act Cap 82:03, effective September 01, 2023, the following updated rates of Excise Tax apply to motor vehicles imported by Re-migrants, Settlers and Returning Students.
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Table A-2-2 Excise Tax Rates on Motor Vehicles |
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| Categories of Applicants | Engine Capacity | Rates |
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Re-migrants, settlers and returning students |
Exemptions shall be in accordance with the provisions of section 23 of the Customs Act, Cap. 82:01 | |
| Cubic Capacity | ||
| Less than 1500 cc | 5% | |
| 1500 – 1800 cc | 5% | |
| 1801 – 2000cc | 10% | |
| 2001 – 3000cc | 20% | |
| Above 3000 cc | 30% | |
Persons who require further information or clarification can contact GRA’s Tax Exemptions, Processing and Verification Division on telephone number 227-6060 ext 3501.
