Used vehicles can only be imported by Pakistani Nationals under any of ;

-Transfer of residence

-Gift

-Personal baggage

-Pakistan Customs
http://www.cbr.gov.pk/tpef/customs/vehiclesimport/ImportofVehicles.pdf

Vehicles have to be under 8 years.

Vehicles have to be Left Hand Drive.

Cutom Dury

Cars : 30%

Bus : 15%

Trucks : 30%

CKD : 5%

TAX

CISS (Comprehensive Import Supervision Scheme) : 1%

NAC (National Automotive Counccil) : 2%

VAT : 5%

ETLS (Ecowas Trade Liberalization Scheme) : 0.5%

Sub Charge on Duty Payable

Central Bank of Nigeria http://www.cenbank.org/

Federal Ministry of Finance http://www.fmf.gov.ng/

Federal Ministry of Transport http://www.fmt.gov.ng/

Only Right Hand Drive

Land Transport
http://www.ltsa.govt.nz/publications/infosheets/infosheet-2-10-japan.html#mbetc

Determination of Customs Value;
- CIF price (the price of the car + insurance fee + freight rates)

Taxes imposed on the Car;
1) customs duty : the Value x 8%
2) special consumption tax : (the Value + customs duty) x 7~14% depends on the engine
3) education tax : 3) x 30%
4) VAT : (the Value + 1 + 2 +3) x 10%
5) Sum : 1) + 2) + 3) + 4)

Korea Customs http://www.customs.go.kr/

KOTSA http://www.kotsa.or.kr/

Korean Embassy
http://www.mofat.go.kr/ek/ek_a001/ek_jpjp/ek_02.jsp

Vehicles have to be under 8 years.

Vehicles have to be Right Hand Drive.

Vehicles need to be inspected by Japan Export Vehicle Inspection Center (JEVIC).
http://www.jevic.co.jp/jevic_english/index.html

TAX

Import duty : CIF price x 25%

Excise duty : (CIF price + Import duty) x 20%

VAT : (CIF price + Import duty + Excise duty) x 16%

Kenya Revenue Authority http://www.revenue.go.ke/

Kenya Embassy http://www.kenyarep-jp.com/en/index.html

Vehicles under 6,000km

TAX

Custom Duty : about CIF price x 10%

IVA : 20%