Tax Update 1998 Budget

Tax Update-1998 Budget Issues

APPENDIX IV

IMPORT DUTY ON MOTOR VEHICLES

Petrol Powered
CARS

Engine Capacity
Completely Built-Up
(CBU)

Completely Knocked Down
(CKD)

Present
Rate
%

Proposed
Rate
%

Present
Rate
%

Proposed
Rate
%

First 1,799 c.c.
1,800 - 1,999 c.c.
2,000 - 2,499 c.c.
2,500 - 2,999 c.c.
Above 3,000 c.c.
140
170
170
200
200

No change
No change
200
250
300

42
42
42
42
42

No change
No change
60
70
80

Petrol Powered
4WD & MPV

Engine Capacity
Completely Built-Up
(CBU)

Completely Knocked Down
(CKD)

Present
Rate
%

Proposed
Rate
%

Present
Rate
%

Proposed
Rate
%

First 1,799 c.c.
1,800 - 1,999 c.c.
2,000 - 2,499 c.c.
2,500 - 2,999 c.c.
Above 3,000 c.c.
50
50
50
50
50

60
80
150
180
200

5
5
5
5
5

10
10
30
40
40

Petrol Powered
VAN

Engine Capacity
Completely Built-Up
(CBU)

Completely Knocked Down
(CKD)

Present
Rate
%

Proposed
Rate
%

Present
Rate
%

Proposed
Rate
%

First 1,799 c.c.
1,800 - 1,999 c.c.
2,000 - 2,499 c.c.
2,500 - 2,999 c.c.
Above 3,000 c.c.
35
35
35
35
35

42
55
100
125
140

5
5
5
5
5

5
10
30
40
40

Note:-

Diesel Powered

New vehicles : The rate of import duty is 120%

Used/old vehicles : The rate of import duty is similar to petrol powered vehicle

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