Japan Used Car Import Duty / Regulation in Lesotho
Year Restrictions
No Age Limit
Destination Port
Durban (South Africa)
Time of Shipment
RoRo ( 24-34 Days)
Vessel Schedule
RoRo (Monthly)
Shipping Line
K Line Shipping South Africa Pty Ltd.
Inspection
No Inspection Required
Shipping Ports:
Port for shipment of used vehicle in Lesotho is Durban port in South Africa.
Right-hand drive vehicles :
Importation of right-hand drive vehicles is allowed in the country. Left-hand drive vehicles cannot be imported in the country.
Inspection
All used vehicles imported in the country should undergo pre-delivery inspection in their country of origin.
Documents Required:
Original certificate of Title and Registration
Original Commercial/Purchase Invoice
Original Bill of Lading
Drivers License & International Insurance Policy (green card)
Import Permit - obtained from Department of Trade and Industry
Original Passport.
C/E 1 Form.
Letter of Value – Used vehicles
Importing a Vehicle:
The OBL must show chassis & engine numbers, cubic capacity, year of manufacture, brand and model.
Used vehicle must be owned by the owner for at least one year.
Second vehicle will incur duties and taxes.
Duties and Taxes:
Customs duties on used vehicles are levied as per the rates in the tariff book. However, VAT is calculated at the standard rate on Cost, Insurance, Freight and Customs duty (CIF + Duty).
Import Duty: Up to 25% of custom duty is applicable
VAT: 15% of VAT is applicable and is calculated as Sales tax (CIF + Custom duty + other taxes)
Returning Residents / Immigrants with Imported Motor Vehicle:
Rebate on used vehicle importation for personal use is given to people who came to Lesotho for work, study, etc. Customs duties and VAT should be paid if the importer wishes to sell the vehicle.