Only right-hand drive vehicles are permitted for import from Japan. For the import of left-hand drive used Japanese vehicles, special permission is required from the Cabinet as per Section 79(1) of the Customs Control and Management Act. Citizens of St. Vincent are allowed to import used Japanese cars under some restrictions. There are restrictions imposed on the import of Japan used vehicles that utilize ozone-depleting substances for air conditioning.

• Bill of Lading (original)
• Insurance certificate (if required)
• ASYCUDA Bill of Lading
• Evidence of payment
• Invoice document (original, to be obtained from the supplier. The document must contain the details like conditions of sale, names of the supplier and buyer, price, and the delivery terms of the vehicle)
• CIF, FOB, or C&F (which states complete details of the vehicle)
• Bill of Sight (to verify the information)

After all the documents are prepared, they are required to be presented to the Customs Branch for valuation. The documents will be checked if they are valid as per the laws of Valuation of the Second Schedule of CAP#422. Additional documents may be required by the Customs Branch after the verification of the above documents. Documents relating with order and confirmation, catalog, price list, payment proofs, etc may be asked. After all the conditions are satisfied along with the documents with the Customs Branch, then the importer is allowed to proceed with the process of importing the used vehicle from Japan. In case the documents are not verified as per the conditions, then the value of the vehicle will be determined by the Customs Branch as per the Valuation laws. Notification can be sent to the importer by the Customs, if requested, to be able to make representation for the same. If the used vehicle from Japan has been directly bought from the supplier, then online transactions will be done to speed up the process of verification. After the arrival of the vehicle at the Customs, the client must present all the related records such as emails, payments, pictures, etc.

FOR GASOLINE CARS

• With up to 1500cc engine : 35% Import Duty + 40% Tax + 4% CSC + $3000 Surcharge + 15% VAT
• With 1500cc-1800cc engine : 35% Import Duty + 45% Tax + 4% CSC + $3000 Surcharge + 15% VAT
• With 1800cc-2000cc engine : 35% Import Duty + 45% Tax + 4% CSC + $3500 Surcharge + 15% VAT
• With 2000cc-3000cc engine : 35% Import Duty + 45% Tax + 4% CSC + $3000 Surcharge + 15% VAT
• With more than 3000cc engine : 35% Import Duty + 45% Tax + 4% CSC + $4500 Surcharge + 15% VAT

FOR DIESEL CARS

• With up to 1500cc engine : 35% Import Duty + 35% Tax + 4% CSC + $3000 Surcharge + 15% VAT
• With 1500cc-2000cc engine : 35% Import Duty + 355% Tax + 4% CSC + $3000 Surcharge + 15% VAT
• With 1800cc-2000cc engine : 35% Import Duty + 35% Tax + 4% CSC + $4000 Surcharge + 15% VAT
• With 2000cc-2500cc engine : 35% Import Duty + 35% Tax + 4% CSC + $4500 Surcharge + 15% VAT

FOR RETURNING NATIONALS

• Citizens of St. Vincent who have lived abroad for more than 10 years are considered returning nationals.
• 75% exemption is given on import duty, excise tax, and VAT.
• 4% of the CIF value of the car is levied as a customs service charge.
• Vehicle surcharge is imposed if the vehicle is more than 4 years old.
• One family is allowed to import one vehicle with the exemption provided that the vehicle has been imported within one year of returning to the country.
• To avail exemption, an application is required to be made with the Comptroller of Customs and Excise.

FOR FARMERS

• 75% exemption is given to professional farmers on Import duty, Excise tax, and VAT.
• The exemption will be given on the import of light trucks or pickups that are not more than 1.5 tons.
• 4% of the CIF value will be imposed as a Customs Service Charge.
• $4000 surcharge will be imposed for vehicles that are above 4 years of age.
• The farmer must have done commercial farming on no less than 3 acres land for at least 3 years before availing the exemption on importation.
• A certification form received from the Permanent Secretary or the Chief Agricultural Officer is required as the proof of the commercial activity done by the farmer.

FOR SENIOR PUBLIC SERVANTS

• 75% exemption is given on Import duty, Excise tax, and VAT.
• The exemption will be given on the import of motor cars or jeeps having up to 3000 cc engine.
• The exemption is given to the public servants who are appointed temporarily for 5 years in Grade B1.
• Those appointed under Grade B1(13) are also given the concession for importing vehicles.
• The vehicle to be imported must have been owned by the officer and should have been registered in his/her name.
• The retired Public Servants can avail the exemption until one month after they have received the benefits of retirement.