Angola

40-45% of CIF~; VAT depends on displacement

5 years max

LHD

PSI

24-36 days

Benin

50%~ of CIF

None

LHD

Pre-Shipment Inspection

34-44 days

Botswana

27%~; 12% VAT

None

RHD

Not Required

24-34 days

Burkina Faso

54%~

None

LHD

Pre-inspection required

28-36 days

Burundi

17%~

None

LHD (RHD allowed)

Not Required

24-34 days

Comoros

---

---

LHD

---

28-34 days

Cote-Divoire

53%~

5 years max

LHD

---

24-36 days

DR Congo

8-46%~; 8-13% VAT

None

LHD

DGDA, OCC, Ministry of Commerce

24-34 days

Egypt

40-135%~

1 year max

LHD

Not Required; Diesel vehicles prohibited

21-28 days

Ethiopia

35%~; excise and surplus tax may apply

None

LHD

Not Required

21-30 days

Gabon

53.4% of CIF~

3 years max

LHD

PROGEC

34-44 days

Gambia

depends on vehicle class

8 years max

LHD

ASYCUDA System

26-34 days

Ghana

20%~

10 years; 10+ years will incur penalty tax

LHD

Not Required

34-44 days

Guinea

52%~ if new vehicle

10 years max

LHD

Fiche de Demande d’Inspection

34-44 days

Kenya

25%~; up to 74%~ including VAT & Excise Duty

8 years max

RHD

QISJ/JEVIC

24-34 days

Lesotho

as per tariff book rates

None

RHD

Not Required

24-34 days

Liberia

---

10 years max

LHD

BIVAC

39-49 days

Libya

10-25%~

5 years max; 7 years max if truck or heavy vehicle

LHD

---

29-40 days

Madagascar

59-118% of CIF~

---

LHD

BSC or CTN

34-44 days

Malawi

25%~; VAT and excise applies

None

RHD

Not Required

24-34 days

Mali

44%~; additional tax depending on vehicle age

---

LHD

---

34-46 days

Mauritania

50%~

8 years max

LHD

Inspection Required

34-44 days

Mauritius

15-100%~

4 years max

RHD

JEVIC and JAAI

19-24 days

Mozambique

25-40%~

None

RHD

Intertek

29-34 days

Namibia

10%~; 14% VAT; 0-85% duties

8 years max

RHD

Not Required

29-36 days

Niger

57%~

---

LHD

---

34-46 days

Nigeria

30%~

15 years max (8 years max from first registration date)

LHD

Not Required

34-44 days

Rwanda

25%~; 18% VAT

None

LHD

Not Required

24-34 days

Senegal

---

8 years max

LHD

Pre-Shipping Inspection

34-44 days

Seychelles

---

3 years max

RHD

---

28-39 days

Sierra Leone

5-30%~

None

LHD

Not Required

34-45 days

Somalia

---

---

LHD

---

36-46 days

South Africa

20-30%; 14% VAT

None

RHD

Not Required

24-34 days

South-Sudan

---

None

RHD and LHD

Not Required

24-36 days

St. Helena

15-45%~ dependent on CO2 emissions

---

LHD

---

34-46 days

Sudan

---

---

LHD

Not Required

29-38 days

Swaziland

0-40%~; 14% VAT

15 years max

RHD

Not Required

24-36 days

Tanzania

50-65%~ (including VAT); excise duty may apply

None (8+ years vehicles incur excise duty)

RHD

JAAI

24-34 days

Togo

53.5%~

None

LHD

Not Required

34-44 days

Uganda

15%~; 17% VAT

None

RHD and LHD

JEVIC

24-34 days

Zambia

depends on VAT; 16% VAT

None

RHD

JEVIC

24-34 days

Zimbabwe

25-80%~; 15% VAT

None

RHD

Not Required

24-34 days