# Import Duty and Tax Reference Tables — Caribbean and Africa
# Source: Windward Motor Group Ltd — https://windwardmotorgroup.com
# Updated: 2026-04-21
# Disclaimer: Rates are indicative guidance only. Always confirm with your destination country's customs authority.

## How Import Duty Is Calculated

Most countries calculate duty on the CIF value:
  CIF = Cost of vehicle + Insurance + Freight (shipping cost)

So if a vehicle costs £15,000, shipping is £1,800, and insurance is £200, CIF = £17,000.
Import duty at 30% = £5,100.
VAT (if applicable) is then applied to (CIF + duty).

## Caribbean Import Duty Rates

| Country               | Import Duty  | VAT/GCT      | Other               | Driving Side | Max Age     |
|-----------------------|--------------|--------------|---------------------|--------------|-------------|
| Barbados              | 45%          | 17.5%        | Environ. levy 1%    | Left (RHD)   | 5 years     |
| Trinidad & Tobago     | 30%          | 12.5%        | See engine rules     | Left (RHD)   | 4–5 years   |
| Jamaica               | 30%          | 16.5% (GCT)  | SCF 0.5%            | Left (RHD)   | 5 years     |
| Antigua & Barbuda     | 5–10%        | None         | Import licence req  | Left (RHD)   | None        |
| St. Kitts & Nevis     | 10–20%       | None         | Import licence req  | Left (RHD)   | None        |
| Dominica              | 20%          | None         | Import licence req  | Left (RHD)   | None        |
| Grenada               | 20%          | 15%          | Import licence req  | Left (RHD)   | None        |
| St. Lucia             | 20%          | None         | Import licence req  | Left (RHD)   | None        |
| St. Vincent           | 20%          | None         | Import licence req  | Left (RHD)   | None        |
| Belize                | 10–20%       | 12.5% GST    | Import licence req  | Right (LHD)  | None        |
| Guyana                | 30–45%       | 14% VAT      | Depends on cc       | Left (RHD)   | 8 years     |
| Suriname              | 10–25%       | 10% OB       | Varies              | Left (RHD)   | None        |
| The Bahamas           | 45–75%       | None         | Stamp duty too      | Left (LHD)   | None        |
| Cayman Islands        | 0–12%        | None         | Import licence      | Left (LHD)   | None        |
| British Virgin Islands| 10%          | None         | Import licence      | Left (RHD)   | None        |
| Turks & Caicos        | 35%          | None         | Import licence      | Left (LHD)   | None        |
| Montserrat            | 15%          | None         | Import licence      | Left (RHD)   | None        |
| Anguilla              | 10%          | None         | Import licence      | Left (RHD)   | None        |

Notes:
- Trinidad "engine rules": private passenger vehicles have strict age limits based on engine displacement — 1000–1599cc max 4 years from manufacture; 1600–1999cc max 4 years; 2000cc+ check current regulations
- Barbados EVs may qualify for reduced duty under the EV import concession (confirm with Barbados Revenue Authority)
- Bahamas duty is exceptionally high — budget accordingly

## Africa Import Duty Rates

### East Africa

| Country    | Import Duty | VAT      | Excise          | Other              | RHD/LHD | Max Age  |
|------------|-------------|----------|-----------------|--------------------|---------|----------|
| Kenya      | 25% IDF     | 16%      | 20–35%*         | RDL 1.5%, IDF levy | RHD     | 8 years  |
| Tanzania   | 25%         | 18%      | Varies          | Railway Levy       | RHD     | 8 years  |
| Uganda     | 25%         | 18%      | Varies          | —                  | RHD     | 8 years  |
| Rwanda     | 25%         | 18%      | Varies          | —                  | RHD     | 10 years |

*Kenya excise: petrol/diesel engines above 2500cc attract higher excise duty. EVs and hybrids receive excise exemption or reduction.

Kenya total effective rate example (2500cc diesel pickup):
  IDF 25% + Excise 25% + VAT 16% + levies ≈ 70–100% on top of CIF

### Southern Africa

| Country      | Import Duty | VAT  | Notes                                 | RHD/LHD | Max Age  |
|--------------|-------------|------|---------------------------------------|---------|----------|
| South Africa | 25–36%      | 15%  | Returning resident concession avail   | RHD     | None*    |
| Zimbabwe     | 40%         | 15%  | Plus surtax, check current regs       | RHD     | 10 years |
| Zambia       | 15–25%      | 16%  | Varies by category                    | RHD     | 10 years |
| Botswana     | 0–12%       | 14%  | SACU member — can be very low         | RHD     | None     |
| Namibia      | 0–12%       | 15%  | SACU member                           | RHD     | None     |
| Malawi       | 25%         | 16.5%| Plus surtax                           | RHD     | 10 years |
| Mozambique   | 20%         | 17%  | Varies by category                    | RHD     | None     |
| Lesotho      | 0–12%       | 15%  | SACU member                           | RHD     | None     |
| Eswatini     | 0–12%       | 15%  | SACU member                           | RHD     | None     |

*South Africa: no age limit for personal imports/returning residents. Commercial imports face high duties and are rare.

### West Africa

| Country      | Import Duty | VAT      | Other           | RHD/LHD | Max Age   |
|--------------|-------------|----------|-----------------|---------|-----------|
| Ghana        | 5–20%       | 15%      | NHIL 2.5%       | LHD     | 10 years  |
| Nigeria      | 35%         | 7.5%     | 5% levy         | LHD     | 15 years  |
| Ivory Coast  | 10–20%      | 18%      | ECOWAS levy     | LHD     | 5 years   |
| Senegal      | 20%         | 18%      | ECOWAS levy     | LHD     | 5 years   |

### Island Africa

| Country    | Import Duty | VAT  | Notes                      | RHD/LHD | Max Age  |
|------------|-------------|------|----------------------------|---------|----------|
| Mauritius  | 15%         | 15%  | EVs get reduced rate       | LHD     | None     |
| Seychelles | 25%         | 15%  | Varies by engine class     | RHD     | None     |

## Useful Notes for Buyers

1. Duty rates change. Always verify with your local customs authority before committing.
2. CIF calculation includes shipping and insurance — a higher shipping cost means higher duty.
3. ECOWAS (West Africa) countries have been pushing to reduce import barriers; rates can be negotiated.
4. EV incentives: Several Caribbean and African countries offer reduced or zero duty on battery electric vehicles (BEVs) — confirm with us at time of enquiry.
5. Commercial vehicles (vans, pickups, trucks) often attract different (sometimes lower) duty rates than private passenger cars.
6. Returning residents and diaspora buyers may qualify for duty relief in some countries.

Full guide: https://windwardmotorgroup.com/destinations