The taxation imposed on the import of Japan used vehicles in New Caledonia will be calculated as per the following cases.

• If the used Japanese vehicle has been exported to New Caledonia by means of sale and the vehicle is not registered in the name of the importer, then the taxes will be calculated on the sum of the transaction value and the charges of transport and insurance.
• In another way, the taxes can be calculated as per the value of Argus New Caledonia which is valid for a year.
  As per the value of the Argus New Caledonia, a 15% flat rate reduction will be imposed along with another coefficient of tax calculation on the basis of the country of origin of the vehicle.
• 21% tax will be charged if the vehicle is imported from the EU for commercial purposes. 30% tax will be applied if the vehicle is imported from a country other than the EU.
• The same applies to commercial vehicles having a maximum load capacity of fewer than 5 tons.
• If a vehicle is not listed under the Argus New Caledonia basis, then a rate reduction of 10% will be applied per additional year. The limit will be the maximum of 80% of the last rating.
• The base of the calculation of the tax would not be less than the transport and insurance costs.