Before importing used vehicles from Japan, the vehicle must pass the inspection done by JAAI. JAAI will then send the documents and the inspection certificate.

There is no restriction imposed on the age of the used Japanese cars. However, if the vehicles to be imported are older than 8 years from the date of manufacture, an additional excise tax will be applied.

• There is no restriction imposed on the age of the used Japanese cars. However, if the vehicles to be imported are older than 8 years from the date of manufacture, an additional excise tax will be applied.
• A 5% excise tax will be charged for utility vehicles.

The parliament of Tanzania has declared the age restriction to be 8 years. For older vehicles, dumping charges would be imposed. This has been put into effect from 1st July 2014. This new rule has been applicable for the used vehicles such as light cars and trucks and not applicable for heavy machinery such as bulldozers, graders, etc.

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

• Authorization letter of the agent (from the importer)
• JEVIC, QISJ
• Bill of Lading
• Performa invoice
• Export certificate
• Import permit (from TFDA, TBS, etc.)

The taxes imposed on the import of the used Japanese vehicles depend on the engine capacity of the vehicle.

• 25% Import Duty, 20% VAT would be applicable.
• This sums up to 50% of the dutiable value of the vehicle.

• 25% Import Duty, 10% Excise Duty, and 20% VAT would be applicable.
• This sums up to 65% of the dutiable value of the vehicle. The Excise Duty imposed on the import of Japanese used cars depends on the cylinder capacity of the vehicle.
• For vehicles having less than 1000cc cylinder capacity, excise duty is 0%.
• For vehicles having 1000cc-2000cc cylinder capacity, 5% excise duty is charged.
• For vehicles having more than 2000cc cylinder capacity, 10% excise duty is charged.