Car importation

#1 05 April 2012 16:44:55

aquawatch
aquawatch
Libreville

Car importation

As far as I know, the rules are fixed by the Mauritius Revenue Authority (MRA) for excise duty. Mauritius maintain a list of preferred trading partners to which it gives preferential tariff rates. Taxes on imports from the preferred list are levied at 0% to 80%. Imports of goods from other countries, at the 55% rate or higher, are subject to an additional 10% duty. A value-added tax (VAT) of 12% is levied on all imports. Vehicles, petroleum, alcohol, cigarettes, and furniture are subject to special excise duties of up to 360%.
It was advised to find out how much the exact same make and model cost back there. If there’s not much difference, it might be worth purchasing one when you get there. But what to do if your desired model is not available on the local second hand market???
If you are a returning citizen of Mauritius, you will get concessions on the excise duty and VAT that needs paying on the vehicle. VAT is 15% flat and excise tax is as follows:
excise duty is calculated according to engine size and irrespective of age of vehicle or year of manufacture. The shipment cost quoted above includes marine insurance for your car whilst in transit.
Up 550 cc – 15%
551-1600 cc – 55%
1601 cc and above – 100%
Left hand drive vehicles are not allowed in Mauritius!

But the core question is: WHO FIXES THE VALUE OF THE CAR AT THE TIME OF ITS ARRIVAL!!!!

in some french speaking countries they use the second hand car rates published in a magazin called ARGUS (like in Gabun).
Others use the German SCHWACKE LISTE (like in Ghana). Some base themselves on the new purchase value and apply a certain depreciation annualy. (applies to Morocco)
Some make differences between Diesel and Petrol engines (again Morocco).
Most of the tax people do not accept purchase invoices for second hand vehicles, since it can be selfmade. Many customs base themselves on the results of a BILTERAL NEGOCIATION!!
Anyway in that case its recomandable to use a smart forewarding agent and to let him handle the deal. They have their own alleys.
Somebody here who could inform, how MRA handels the issue in MRU? The MRA rules do not specify what applies to pick ups, whether privat owned of company owned?
Could anybody mention a smart agent, who can help me bringing in two cars soon (Toyota LC and Merc salon, both LPG driven and RHD)?
greets
Aquawatch

Last edited by aquawatch (05 April 2012 16:50:15)

#2 06 April 2012 03:18:33

aquawatch
aquawatch
Libreville

Re: Car importation

Some more details to claify the issue deeper:
http://www.gov.mu/portal/sites/mra/pricelist.htm
but only few models are listed.
Very good table for orientation, a similar one was used in Morocco, but finally does not say anything else than:
<500 cc 15%
< 1600 cc 55%
all above 100 %
But the impertinent question is: OF WHAT? WHO FIXES THE VALUE OF THE CAR AT THE TIME OF ITS ARRIVAL!!! Does MRA accept the given CIF value in the bill of lading? In Morocco Customs based their assessment on the value of the second hand car after three years depreciaton, whatsoever the age of the car is. Which brought the import excise for a simple 250 D (the most popular over there) to sometimes 5 times the actual car value back in Europe. [help]

They say: The Free on Board (FOB) value for Customs purposes of any of the above mentioned vehicles is calculated as follows - GN 108 of 2003 refers: (What is GN??)
Retail Market Price * 0.75 reduced by 9% for the first month of use and 1% for each subsequent month up to a maximum of 56%. Hence any bigger and older vehicle attracts 100 % excise duty on 44 % of the retail market price. And here again, who determinates the retail market price????
Other Retail Market Prices are available in Guide Books such as the Japanese Automotive Guide Books and Parker's Car Price Guide. (same like Argus and Schwacke Liste, but again not all vehicles are listed there)
Please note that the values are indicative and for further information, you may contact the Second Hand Vehicles Section on 206 3443. This statement brings back the issue of bilateral negociations. [nea]
However, if they accept an excise duty of 100 % of 44% + VAT of the new car retail value according to Parker's Car Price Guide, it is far better to buy a sound second hand car in Europe than to buy one locally.
Cheers Aquawatch

#3 06 April 2012 16:05:26

gillid
gillid
Flacq

Re: Car importation

Try contacting Mr Ramphul 2520211 a car importer/dealer in Belvedere / Brisee Verdiere in the East.  We've found him very helpful.  We have been looking into importing a car from the UK and finding a car, arranging shipping etc etc is not easy when you are here.  He has contacts in the UK who can check the car, arrange to get it to the docks etc and he can arrange all the import process.  He's been far more helpful and proactive than the slick salesman in the car dealerships.

The Mauritius Government fixes the value of the car from price as new (whatcar report for the vehicle you want to import is handy to have to help calculate this) and allowing a depreciation of 1% per month up to 60 months (5 years old)... therefore no point bringing in an older car as you will still be taxed at value of a 5 year old car. 

Hope this helps - good luck.

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