Maldives

15%~ based on CIF

None

RHD

Not Required

21-30 days

Micronesia

2.5%~

None

LHD

Not Required

34-46 days

Mongolia

5%~; 13% VAT; excise duty applies

None

LHD

Not Required

13-20 days

Myanmar

30-40%~

5 years max

LHD

Not Required

13-22 days

Nauru

---

None

RHD

Not Required

15-24 days

New Caledonia

30%~

None

LHD

---

34-46 days

New Zealand

none; 15% goods & service tax

None (but must comply with safety standards)

RHD

JEVIC and MAF

14-24 days

PNG

60-110%~

None

RHD

Not Required

34-44 days

Pakistan

50-75%~

5 years max

RHD

Not Required

22-26 days

Palau

3%~

None

LHD

Not Required

17-26 days

Philippines

40%~; 10% VAT

None

LHD

PIA

5-8 days

Samoa

5-20%~; 15% VAGST

8 years max

RHD

Not Required

20-26 days

Singapore

20% Excuse Duty; Registration S$10,000

3 years max

RHD

Not Required (but must pass LTA)

9-14 days

Solomon Islands

10-15%~

None

RHD

Not Required

14-20 days

South Korea

---

None

LHD

Not Required

20-30 days

Sri Lanka

3-35%~; 12% VAT

2-5 years max depending on type

RHD

JAAI

14-24 days

Taiwan

17.5%~; 5% VAT

10 years max

LHD

---

5-9 days

Thailand

80%~; total up to 300+%

None

RHD

Not Required

14-19 days

Tokelau Island

---

---

RHD

---

every 14 days

Tonga

25 cents - $1 per cc depending on capacity and vehicle age

None

RHD

Not Required

21-25 days