Indian Customs and Baggage Rules

IMPORT OF PASSENGER CARS

Import of passenger Cars / Jeep / Multiutility vehicles:

The following rates of Duty are applicable for import of motor cars and other motor vehicles principally designed for the transport of less than 10 persons including station wagons and racing cars. Since motor vehicles are excluded from the definition of Baggage, duties are to be collected at the Tariff rate taking into consideration Exemption Notifications if any

Vehicle

Basic Customs Duty (%)

Additional Customs Duty (%)

Special Additional Duty (%)

Total Effective Duty
(%)

New, which have not been registered anywhere prior to importation,-

(a) if imported as Completely Built-up Units (CBU)

Explanation I.- "Completely Built-up Unit" means completely assembled vehicle, whether or not fitted with tyres or batteries.

Explanation II.- For removal of doubts, it is hereby clarified that if the engine and the gear box assemblies are installed in the body assembly of a vehicle, then such vehicle shall be deemed as a Completely Built-up Unit.

(b) if imported in any other form

21/2002-Cus

60

30

32

32

4

4

119.65

78.47

Other i.e. already registered

105

32

4

181.43

Value of these vehicles for the purpose of levy of customs duty is CIF value, where C stands for the cost of the goods, I is the insurance and F is the freight .Cost in the case of new vehicle is the transaction value between the seller and the buyer, however in the case of old and used vehicles cost is arrived at by taking value of the vehicle in year manufacture and after allowing depreciation at following rates.

(i)
For every quarter during 1st year -

4%

(ii)
For every quarter during 2nd year -

3%

(iii)
For every quarter during 3rd year -

2.5%

(iv)
For every quarter during 4th year -
and thereafter

2%
subject to a maximum depreciation of 70%

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