Tax computation on imported non-utility motor vehicles

Biohazard

JF-Expert Member
Aug 21, 2011
2,108
2,000
Hii ni namna unavyoweza kukokotoa gharama za kodi endapo umeagizia gari.
Exclusively other costs kama

  • Clearing and forwarding agent
  • Car registration and license
  • Shipping line charge and Port Charge
  • Insurance
Hizo zenye red ni gharama za kufikia. pia car registration huwa inafanyika na maagent.
Summery ya hizo cost ni
Below 10 years0-100048%
Below 10 years1001-199955%
Below 10 years2000-and above62%
More than 10 years0-100077%
More than 10 years1001-199986%
More than 10 years2000-and above95%

link yake ni Car Import Taxes - GariYangu.Com

TAX COMPUTATION ON IMPORTED NON-UTILITY MOTOR VEHICLES

A. For non-utility vehicles of less than ten years old from the year of manufacture.
Illustration 1

Imported non-utility vehicles with engine capacity between 0-1000 cc. The computation of duties and taxes will be based on the applicable rates as follows: -Import duty ……………..25%
-Excise duty ………………0%
-VAT………………………18%

Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type
Computation
Duty/Tax payable
a) Import duty
In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
USD 625 x TZS 1300 = TZS 812,500

TZS 812,500
b) Excise duty
In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (0%).
USD 2500 + USD 625 =USD 3125
USD 3125 X 0% = USD 0
USD 0 X TZS 1300 = TZS 0



TZS 0
c) Value Added Tax (VAT)
In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
USD 2500 + USD 625 +USD 0 =USD 3125
USD 3125 X 18% = USD 562.5
USD 562.5 X TZS 1300 = TZS 731,250


TZS 731,250
Total Duty & Tax Payable
Import Duty + Excise Duty + VAT
TZS 1,543,750

Illustration 2

Imported non-utility vehicles with engine capacity between1000-1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:
-Import duty ……………..25%
-Excise duty ………………5%
-VAT………………………18%


Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type
Computation
Duty/Tax payable
a) Import duty
In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
USD 625 x TZS 1300 = TZS 812,500

TZS 812,500
b) Excise duty
In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (5%).
USD 2500 + USD 625 =USD 3125
USD 3125 X 5% = USD 156.25
USD 156.25 X TZS 1300 = TZS 203,125



TZS 203,125
c) Value Added Tax (VAT)
In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
USD 2500 + USD 625 +USD 156.25 =USD 3281.25
USD 3281.25 X 18% = USD 590.63
USD 590.63 X TZS 1300 = TZS 767,819


TZS 767,819
Total Duty & Tax Payable
Import Duty + Excise Duty + VAT
TZS 1,783,444



Illustration 3

Imported non-utility vehicles with engine capacity over 1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:
-Import duty ……………..25%
-Excise duty …………….10%
-VAT…………………… 18%

Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type
Computation
Duty/Tax payable
a) Import duty
In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
USD 625 x TZS 1300 = TZS 812,500

TZS 812,500
b) Excise duty
In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (10%).
USD 2500 + USD 625 =USD 3125
USD 3125 X 10% = USD 312.5
USD 312.5 X TZS 1300 = TZS 406,250



TZS 406,250
c) Value Added Tax (VAT)
In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
USD 2500 + USD 625 +USD 312.5 =USD 3437.5
USD 3437.5 X 18% = USD 618.75
USD 618.75 X TZS 1300 = TZS 804,375


TZS 804,375
Total Duty & Tax Payable
Import Duty + Excise Duty + VAT
TZS 2,023,125

B. For vehicles of more than ten years from the year of manufacture. Illustration 1
Imported non-utility vehicles with engine capacity between 0-1000 cc. The computation of duties and taxes will be based on the applicable rates as follows:
-Import duty …………………………………………25%
-Excise duty on cubic capacity…………………… 0%
-Excise duty on age ……………….. …………… 20%
-VAT………………………………….………………18%
Example Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type
Computation
Duty/Tax payable
a) Import duty
In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
USD 625 x TZS 1300 = TZS 812,500

TZS 812,500
b) Excise duty
In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (0% on cubic capacity and 20% on age).
Excise duty on cubic capacity:
USD 2500 + USD 625 =USD 3125
USD 3125 X 0% = USD 0
USD 0 X TZS 1300 = TZS 0
Excise duty on age:
USD 2500 + USD 625 =USD 3125
USD 3125 X 20% = USD 625
USD 625 X TZS 1300 = TZS 812,500


TZS 812,500
c) Value Added Tax (VAT)
In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
USD 2500 + USD 625 +USD 0 + USD 625 =USD 3750
USD 3750 X 18% = USD 675
USD 675 X TZS 1300 = TZS 877,500


TZS 877,500
Total Duty & Tax Payable
Import Duty + Excise Duty + VAT
TZS 2,502,500
Illustration 2
Imported non-utility vehicles with engine capacity between 1000-1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:
-Import duty …………………………………………25%
-Excise duty on cubic capacity…………………… 5%
-Excise duty on age ……………….. …………… 20%
-VAT………………………………….………………18%

Example
Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:
Duty/Tax Type
Computation
Duty/Tax payable
a) Import duty
In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
USD 625 x TZS 1300 = TZS 812,500

TZS 812,500
b) Excise duty
In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (5% on cubic capacity and 20% on age).
Excise duty on cubic capacity:
USD 2500 + USD 625 =USD 3125
USD 3125 X 5% = USD 156.25
USD 156.25 X TZS 1300 = TZS 203,125
Excise duty on age:
USD 2500 + USD 625 =USD 3125
USD 3125 X 20% = USD 625
USD 625 X TZS 1300 = TZS 812,500


TZS 1,015,625
c) Value Added Tax (VAT)
In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
USD 2500 + USD 625 +USD 156.25 + USD 625 =USD 3906.25
USD 3906.25 X 18% = USD 703.13
USD 703.13 X TZS 1300 = TZS 914,069


TZS 914,069
Total Duty & Tax Payable
Import Duty + Excise Duty + VAT
TZS 2,742,194

Illustration 3
Imported non-utility vehicles with engine capacity over 1500 cc . The computation of duties and taxes will be based on the applicable rates as follows: -Import duty …………………………………………25%
-Excise duty on cubic capacity…………………… 10%
-Excise duty on age ……………….. …………… 20%
-VAT………………………………….………………18%
Example Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type
Computation
Duty/Tax payable
a) Import duty
In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
USD 625 x TZS 1300 = TZS 812,500

TZS 812,500
b) Excise duty
In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (10% on cubic capacity and 20% on age).
Excise duty on cubic capacity:
USD 2500 + USD 625 =USD 3125
USD 3125 X 10% = USD 312.5
USD 312.5 X TZS 1300 = TZS 406,250
Excise duty on age:
USD 2500 + USD 625 =USD 3125
USD 3125 X 20% = USD 625
USD 625 X TZS 1300 = TZS 812,500


TZS 1,218,750
c) Value Added Tax (VAT)
In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
USD 2500 + USD 625 +USD 312.5 + USD 625 =USD 4062.5
USD 4062.5 X 18% = USD 731.25
USD 731.25 X TZS 1300 = TZS 950,625


TZS 950,625
Total Duty & Tax Payable
Import Duty + Excise Duty + VAT
TZS 2,981,875
Note: 1) Non -Utility vehicles means luxurious vehicles imported solely for private use that is not for public or commercial use.

2) Customs value is the value approved by Customs as taxable value of the imported goods.



View attachment Motor Vehicle Tax Computation.doc
 

Bigirita

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Feb 12, 2007
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