Customs Declaration Form, called a warrant, is prepared by the broker or importer by using the invoice and Bill of Lading of the used Japanese cars.

• Submission of the warrant at the transit shed for the inspection of the used vehicle from Japan for its cost verification and the quantity and type of refrigerant used by a valuation officer.
• Approval and documentation of the refrigerant form at the National Ozone Office.
• Next, the Environmental Levy Form has to be collected from the Environmental Protection Unit. Environmental Levy is waivered depending on the age of the used vehicle from Japan.
• Submission of all the above documents at the customs where processing and collection of applicable duties and taxes will be done.
• The broker or importer will now take the warrant to be stamped by the Port Authority located at the Deep Water Harbour after payment of the duties and taxes.
• Now the warrant has to be taken to Deep Water Harbour Transit Shed. Verification of payments will be done by a Customs Officer; the documents will then be stamped and given to the port authority which will then allow the Japanese vehicle to be released from the port.

• Refrigerant form approved by the National Ozone Office
• Commercial Invoice
• Bill Of Lading
• Environmental Levy Form
• Title and Registration Certificate
• Insurance Policy and logbook which shows the duration of ownership of the used Japanese vehicle
• Import license which is issued by the Ministry of Trade

The duties and taxes applicable to Japan used cars for export are calculated with respect to the Customs Procedure Code (CPC) and the applicable Tariff Code.

• 15% VAT on the total price of the vehicle to be exported from Japan.
• Maximum 60% Customs Duty which depends on the CIF value of the used Japanese vehicle.
• $6000 Environmental Levy.