• The vehicle to be imported is intended for the use of passengers.
• One person is allowed to import only one vehicle.
• A returning resident will not be permitted to import another used vehicle in the country after the grant of import permits. Only if the returning national moves abroad again, he/she will be allowed to import another used vehicle in Seychelles.
• The vehicle should have a right-hand drive steering and must not be more than 3 years old. The used vehicle should also be categorized under HS code 8703 or 8711.
• The used vehicle should be imported within 6 months of the arrival of the returning national in Seychelles.
• The vehicle is not permitted to be sold for at least 2 years after the vehicle has been registered with the Seychelles License Authority (SLA).
• Only the returning nationals or graduates who are above 18 years of age are allowed to import used vehicles in Seychelles.
• If the returning national has stayed abroad for at least 9 months for studies and has been recognized by the Ministry of Education, then he/she is allowed to import the vehicle.

Restriction on the import of the used vehicles is imposed under categories like:

• Body of the vehicle and chassis
• Type of piston engine used in the vehicle, spark ignition or compression.

Documents required for the import of Japan used vehicles in Seychelles are:

• Passport (copy stating the most recent entry and the exit of 12 months or more)
• Bill of entry
• Invoices
• Bill of Lading
• List of items
• Import permit
• A letter from the organization stating that the student or graduate has stayed for studies or attended the institution
• Ownership proof
• Driving license (copy)

All the applicable taxes such as trade tax, excise tax, GST, and levy are imposed on the import of Japan used vehicles.
No exemption on taxes is given to the returning nationals.