RATES OF SPECIAL EXCISE DUTY ON CHANGE OF OWNERSHIP OF SECOND HAND MOTOR VEHICLES:

With effect from the 1st January, 2020, the amounts of excise duty payable on change of ownership of second hand motor vehicles are as per the table below:-

Number of Years

Engine Capacity

Special Excise Duty Rate ($)

0-4

Up to 1000cc

3,000.00

1001-1500cc

4,000.00

1501-2000cc

5,000.00

2001-2500cc

6,000.00

2501-3000cc

6,000.00

3001-3500cc

6,000.00

Above 3500cc

6,000.00

5-10

Up to 1000cc

1,500.00

1001-1500cc

2,000.00

1501-2000cc

2,500.00

2001-2500cc

3,000.00

2501-3000cc

4,000.00

3001-3500cc

4,000.00

Above 3500cc

4,000.00

11-15

Up to 1000cc

750.00

1001-1500cc

1,000.00

1501-2000cc

1,500.00

2001-2500cc

2,000.00

2501-3000cc

2,000.00

3001-3500cc

2,000.00

Above 3500cc

2,000.00

16-20

Up to 1000cc

  500.00

1001-1500cc

  750.00

1501-2000cc

1,000.00

2001-2500cc

1,500.00

2501-3000cc

1,500.00

3001-3500cc

1,500.00

Above 3501cc

1,500.00

Above 20

All Engine Capacity

 500.00