Japan Used Car Import Duty / Regulation in Grenada

• Year Restrictions

  No Age Limit

• Destination Port

  Saint George’s

• Time of Shipment

  RoRo (24-39 Days)

• Vessel Schedule

  RoRo (Monthly)

• Shipping Line

  ----

• Inspection

  No Inspection Required

Documents Required for port clearance:

Commercial/ Purchase Invoice determining vehicle type, make, weight.

• Bill Of Lading (BOL)
• Freight Charges
• Customs Value EC$ (must be completed when applicable)
• Tariff Number
• Invoices
• Insurance certificate
• Import license
• Value Declaration Form
• Certificate of Title and Registration

Note: In case of absence of Invoice, vehicles may be examined on a form C22.

Taxes and Duties on used vehicles:

1. Environmental Levy

Used Vehicles (1-4 years old) – 2%
Used Vehicles (over 5 years old) – 30%
Used Trucks

• 1-10 tons: 5%
• 10-20 tons: 10%
• Over 20 tons: 20%

2. Customer Service Charge:- CSC of 5percent is imposed on used vehicles imported into the country.

3. Common External Tariff (CET): It ranges from 5percent- 40percent depending upon the cost of insurance and freight value of vehicles imported.

4. Value Added Tax (VAT): The VAT as proposed provides for a standard rate of 15percent.

Returning Residents:

• A vehicle can be either imported or purchased locally from an authorized motor vehicle dealer. Qualifying returning residents are allowed to import one motor vehicle (new or used) free of CET, VAT & ET.
• The vehicle must be imported from the country where the applicant resided continuously for the past 7 years immediately before returning to Grenada.
• Note that Customs Service Charge of 6percent must be paid. Additionally, an Environmental Levy is applicable, (new or used).
• The vehicle may be sold after three (3) years without the payment of customs duties (Residual Duties)
• Grenadian nationals who have been residing abroad continuously for (7) seven years and have decided to return to Grenada on a permanent basis are eligible to import vehicles.

Grenadian nationals who have been residing abroad a period of seven years continuously and have decided to return to Grenada on a permanent basis are considered as returning nationalists.

Proof of Eligibility:

• Valid passport
• Proof of nationality - (passport, birth certificate, etc.)
• One-way ticket to Grenada
• Retirement letter from the last place worked
• Pension letter

Duties and Taxes:

• Customs Service Charge- 5% Environmental Levy- $2000, irrespective of age
• The importer shall abide by the following conditions after exemption on duty is granted

• The importer shall not sell, lend, exchanged or otherwise disposed of the vehicle within a period of three years without the payment of the applicable duties.
• The importer is allowed to sell the vehicle after three years without the payment of Customs duties (Residual Duties).
• If the returnee leaves the country for a period less than six months then the Comptroller of Customs must be informed of the custody of the vehicle.
• In case the returnee leaves Grenada for a continuous period of over six months, then all applicable duties will be immediately paid in full. Except for special circumstances as determined by the Comptroller of Customs.

Note: If any term of the agreement is violated, then the Comptroller reserves the right to seize the vehicle as being liable to penalty pending payment of the applicable duties in full.