Vehicle Declaration and Valuation

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Catchyz Blog
Vehicle Declaration and Valuation

Imported Motor Vehicles 

Vehicles that are imported should be declared at Gikondo/customs HQ dry port. However, if they don’t have a plate number they receive a transit plate number until the whole process is done. 

The process for declaring imported motor vehicles is the same as declaring other goods. The only difference being an additional step of vehicle registration. Registering a vehicle first requires the owner to have a unique TIN(taxpayer identification number). If they do not have one, they can be provided with one. 

Next, the owner should provide either a Rwandan ID card or passport and a passport photo. At last they are registered as the owner of the vehicle and given both a yellow card log book and a Rwandan plate number. 

This initial registration service and the provision of the number plate has already been paid for within the Motor Vehicle Registration Fee (MVF). 

Motor Vehicle Registration Fees (MVF)

MVF are paid specifically on imported motor vehicles. MVF must be paid regardless of the type of vehicle or the exemptions available to the importing taxpayer. MVF vary depending upon the engine capacity of the vehicle as measured in cubic centimeters (cc): 

Engine Capacity (cc) between Motor Vehicle Fees(MVF) for all Motor Vehicles
0 to 1,00075,000
1,001 to 1,500 160,000
1,501 to 3,000 250,000
3,001 to 4,500420,000
4,501 and above560,000
Special Engine640,000

How are imported brand new motor vehicles valued? 

Brand new imported motor vehicles are valued at Cost, Insurance and Freight (CIF) using the transaction price invoices or equivalent documents as normal. 

How are imported used motor vehicles valued? 

Used or second hand imported motor vehicles are valued using the depreciation method. The transaction price may also be used in special circumstances.

Whether you want to buy or sell a car, it’s important that you know its value. This means you will be more informed on the prices. In that case, when negotiating a price with as seller or buyer, it will be easier. These prices are calculated for new vehicles and their depreciation rates by customs.

Depreciation Schedule

Period of useDepreciation FOB Rate
More than 1 year and less than or equal to 2 years20%
More than 2 years and less than or equal to 3 years30%
More than 3 years and less than or equal to 4 years40%
More than 4 years and less than or equal to 5 years50%
More than 5 years and less than or equal to 6 years55%
More than 6 years and less than or equal to 7 years60%
More than 7 years and less than or equal to 8 years65%
More than 8 years and less than or equal to 9 years70%
More than 9 years and less than or equal to 10 years75%
More than 10 years80%

Vehicle valuation

Brand : Alfa Romeo

MARKYEARPRICE RANGE ($)
1562000 – 200615,500 – 45,082
Milto2009 – 201324,590 – 31,421
Brera2007 – 201121,175 – 31,421
Spider2008 – 201046,448 – 65,574
1472002 – 200821,202 – 31,967
GT2005 – 201139,617 – 52,732

Brand: Audi

MARK YEAR PRICE RANGE ($)
A12011 – 201328,279 – 30,123
A32000 – 201219,844 – 34,060
A42000 – 201321,217 – 40,164
A5 Cabriolet2000 – 201343,568 – 68,766
A5 Coupe2000 – 201335,697 – 64,463
A5 Sportback2000 – 201332,951 – 60,131
A62000 – 201229,107 – 100,410
A72011 – 201348,087 – 100,984
A82000 – 201343,934 – 219,467
Q52000 – 201330,388 – 63,784
Q72000 – 201337,527 – 155,376
R82000 – 201385,855 – 186,168
R8 Spyder2011 – 201313,675 – 169,980
S52000 – 201354,003 – 92,691
S82000 – 201376,885 – 135,697
TT2000 – 201327,276 – 74,467

Brand : BMW

MARK YEARPRICE RANGE ($)
1 Series2000 – 201318,306 – 74,590
3 Series2000 – 201321,052 – 87,500
5 Series2000 – 201329,656 – 109,016
6 series2000 – 201356,749 – 137,705
7 Series2000 – 201354,918 – 219,945
M32000 – 201363,156 – 108,402
M52000 – 201381,462 – 188,210
M62000 – 2013106,175 – 190,205
M72000 – 2010100,866 – 158,074
X12012 – 201341,598 – 62,842
X32000 – 201329,839 – 86,407
X52000 – 201344,850 – 152,391
X62000 – 201366,817 – 158,675
Z42000 – 201332,036 – 75,410
F32000 – 20136,590 – 11,311

Brand: Byd

MARK YEARPRICE RANGE ($)
F3 2000 – 20136,590 – 11,311
F5 201115,027
F6 201216,530

Brand: Cadillac

MARKYEARPRICE RANGE ($)
CTS200530,190

Brand: Chevrolet

MARK YEAR PRICE RANGE ($)
Avalanche2000 – 201330,205 – 53,074
Aveo 52000 – 20137,505 – 12,322
Camaro2011 – 201336,066 – 74,590
Colorado2011 – 201324,945 – 32,992
Captiva2011 – 201316,230 – 31,735
Corvette2011 – 201369,126 – 146,312
Cruze2011 – 201315,929 – 17,500
Malibu2011 – 201323,743 – 28,660
Silverado2011 – 201330,055 – 37,295
Sonic2012 – 201313,511 – 14,057
Spark2011 – 20138,626 – 10,041
Suburban2000 – 201332,951 – 57,377
Tahoe2000 – 201327,825 – 57,377
Traverse2011 – 201333,279 – 37,705

Brand: Christler

MARKYEARPRICE RANGE ($)
PT Cruiser2000 – 201012,975 – 22,885

Brand: Chrysler

MARK YEARPRICE RANGE ($)
Grand Voyager2001 – 201322,950 – 33,370
Sebring2007 – 201021,558 – 23,090

Brand: Daewoo

MARK YEARPRICE RANGE ($)
Tacuma200421,144

Brand: Daihatsu

MARKYEARPRICE RANGE ($)
Materia 2000 – 20119,519 – 15,628
Sirion2000 – 20139,336 – 15,328
Terios2000 – 201311,716 – 21,516

Brand: Dodge

MARK YEARPRICE RANGE ($)
Durango2000 – 201326,650 – 44,020

Brand: Ford

MARK YEARPRICE RANGE ($)
Crown Victoria2000 – 201114,645 – 24,044
Edge2000 – 201318,123 – 40,164
Escape2000 – 201314,645 – 25,533
Expedition2000 – 201321,784 – 50,205
Explorer2000 – 201318,123 – 40,164
F- 1502000 – 201315,560 – 76,025
Fiesta2000 – 20139,885 – 18,934
Flex2000 – 201321,052 – 36,134
Mustang2011 – 201329,754 – 41,598
Shelby2011 – 201370,628 – 73,839
Taurus2011 – 201325,246 – 28,402
Ranger2011 – 201314,877 – 28,689

Brand: Honda

MARK YEAR PRICE RANGE ($)
Accord2005 – 200621,311 – 22,404
Accord 2.32000 – 200215,350 – 21,400
Accord 2.42000 – 201215,800 – 30,140
City2003 – 201612,022 – 18,306
Civic2000 – 201613,010 – 29,500
Odyssey2005 – 201430,601 – 46,775
Pilot2009 – 201434,153 – 44,340

Brand: Hummer

MARK YEARPRICE RANGE ($)
H1 enclosed2003 – 2006116,483 – 136,483
H1 open top2003 – 2006105,160 – 125,160
H2 base2003 – 200448,455 – 49,180
H2 SUV2005 – 201028,935 – 63,090
H3T adventure201033,485
H3T alpha200939,205
H3T crew cab201030,915

Brand : Hyundai

MARK YEARPRICE RANGE ($)
Accent2006 – 20169,836 – 17,995
Accent GLS2007 – 20159,985 – 16,195
Accent SE2007 – 201615,015 – 17,495
Sonata2000 – 201414,993 – 30,750
Atos prime2004 – 20116,831 – 8,450
Avante M16201220,400
Azera2007 – 201618,279 – 38,800
Centennial2010 – 201565,301 – 76,503
Elantra2000 – 201611,799 – 22,700
Genesis2009 – 201623,500 – 53,850
Grand santa Fe2014 – 201525,230 – 37,158
H12003 – 201516,393 – 201,254
Santa Fe2000 – 201715,128 – 38,642
Tucson2005 – 201615,027 – 29,680
Veracruz2010 – 201322,124 – 30,560

Brand: Infiniti

MARK YEARPRICE RANGE ($)
EX 2008 – 201342,896 – 50,820
FX 2005 – 201348,361 – 68,756
Q50 2014 – 201548,560 – 62,756
Q60 2014 – 201554,645 – 57,104
Q70 201569,456
Q80 2014 – 201576,230 – 86,465
G37 2006 – 201346,995 – 62,568

Brand: Isuzu

MARK YEAR PRICE RANGE ($)
D Max2003 – 201510,929 – 19,126
D Max GT2013 – 201519,952 – 23,460
Trooper2000 – 200231,421 – 35,519

Brand: KIA

MARK YEARPRICE RANGE ($)
Cadenza2011 – 201521,455 – 27,600
Morning Photos2004 – 20148,300 – 16,610
Morning Images200610,500
Morning Pics2004 – 20117,830 – 16,170
Morning Pictures2005 – 201110,000 – 16,107
Optima2006 – 201513,251 – 29,235
Sorento2002 – 201517,759 – 30,601
Sportage2005 – 201413,661 – 27,880

Brand: Land Rover

MARK YEAR PRICE RANGE ($)
Defender2000 – 201634,153 – 47,543
Range Rover2004 – 201641,475 – 185,792
Lr2007 – 201650,546 – 72,404

Brand : Lexus

MARK YEAR PRICE RANGE ($)
CT 2012 – 201629,120 – 32,200
ES 2005 – 201332,300 – 41,020
GS 2005 – 201639,525 – 50,000
GX 2006 – 201646,635 – 60,715
IS 2004 – 201633,205 – 77,260
LS 2000 – 201654,500 – 120,440
LX 2000 – 201660,000 – 82,630
R8 2016127,254 – 186,954
RX 2000 – 201633,500 – 50,220
SC 2000 – 201044,300 – 68,405

Brand: Mazda

MARK YEARPRICE RANGE ($)
CX2013 – 201525,410 – 40,109
B Series2010 – 201412,295 – 25,956
Mazda CX2008 – 200930,601 – 36,885

Brand : Mercedes

MARK YEARPRICE RANGE ($)
A452014 – 201554,645 – 73,497
A Class2014 – 201537,104
Benz C63201392,896 – 204,918
Benz CL2013245,902
Benz S Class2006 – 201542,350 – 259,563
Benz SL2005 – 201540,992 – 547,104

Brand : Mitsubishi

MARK YEARPRICE RANGE ($)
Eclipse2009 – 201225,137 – 28,688
Mitsubishi Lancer2000 – 200910,684 – 38,482
Endeover2004 – 201016,000 – 26,000
Mitsubishi Pajero2000 – 201015,028 – 52,473
Pajero2001 – 201518,852 – 40,984
Canter 5152006 – 201517,785 – 58,218
Canter FE 83D2006 – 201519,522 – 53,090
Canter FE 84D2006 – 201524,254 – 65,629
Canter FE 85D2006 – 201532,592 – 71,559
Fighter FK 61F2006 – 201541,967 – 81,656
Fighter FK 62F2006 – 201559,523 – 95,528
Fighter FK 65F2006 – 201568,171 – 120,276

Brand : Nissan

MARK YEARPRICE RANGE ($)
370Z2004 – 201439,617 – 56,964
Altima2000 – 201515,140 – 28,210
GT R2007 – 201386,294 – 204,918
Juke2012 – 201416,257 – 25,683
Navara2008 – 201416,940 – 21,175
Path Finder2002 – 201524,590 – 49,241
Patrol2005 – 201526,230 – 95,628
Pickup2009 – 201515,656 – 23,041
Sentra2000 – 201511,649 – 215,847
Sunny2010 – 201415,527 – 16,973

Brand: Opel

MARKYEARPRICE RANGE ($)
Antara200935,519
Insignia2003 – 201418,443 – 47,814
Corsa2001 – 201410,929 – 31,421
Astra2002 – 201410,604 – 35,519

Brand : Peugeot

MARK YEAR PRICE RANGE ($)
2062000 – 200710,929 – 19,126
2072007 – 200814,175 – 15,673
3072001 – 200811,278 – 26,503
6072000 – 201835,642 – 42,350
Bipper201210,323
Cayenne200330,087

Brand: Porshe

MARK YEARPRICE RANGE ($)
Porshe 9112011 – 201693,798 – 234,973
Panamera2010 – 201678,100 – 245,902
Cayman2011 – 201662,300 – 222,931
Cayenne2006 – 201644,180 – 84,600
Boxster2005 – 201644,180 – 82,100
911 CPE2016130,400 – 184,900
911 Carrera2010 – 201682,131 – 161,202

Brand: Renault

MARKYEARPRICE RANGE ($)
Captur2015 – 201615,820 – 18,552
Clio2002 – 20169,563 – 28,564
Duster2012 – 201613,633 – 17,291
Koleos2000 – 201619,436 – 28,415
Laguna2006 – 201421,038 – 33,880

Brand: Ssanyong

MARK YEAR PRICE RANGE ($)
Actyon2007 – 200916,366 – 17,022
Kyron2007 – 200920,492 – 21,175
Rexton2007 – 200923,361 – 23,962
Rodius2008 – 200922,678 – 23,224

Brand: Subaru

MARK YEAR PRICE RANGE ($)
Forester2003 – 200920,902 – 22,404
Impreza2006 – 201613,934 – 22,595
Legacy2008 – 200943,716 – 44,809
Outbreak2005 – 200922,404 – 33,169
Tribeca200630,055

Brand: Suzuki

MARK YEAR PRICE RANGE ($)
Jimmy201614,590 – 16,882
Eritiga2015 – 201612,432 – 14,976
Celerio2009 – 20168,716 – 11,164
APV201614,976 – 19,061

Brand: Toyota

MARK YEARPRICE RANGE ($)
Corona2000 – 200122,139 – 27,014
Corolla2000 – 201611,000 – 24,910
Yaris Liftback201614,895 – 16,870
Yaris Sedan2010 – 201513,251 – 16,940
Tundra2003 – 201622,510 – 49,580
Town Ace2000 – 200814,504 – 30,430
Takoma2000 – 201614,850 – 32,600
Sequoia2007 – 201637,700 – 61, 855
Little Ace2000 – 201021,340 – 30,902
Land Cruiser2000 – 201633,336 – 92,018
Hiace2000 – 201619,130 – 32,432
Fortuner2006 – 201622,814 – 37,978
Celsior2000 – 200659,972 – 87,460
Camry2000 – 201618,579 – 34,095
Avalon2005 – 201630,328 – 41,950
4 Runner2000 – 210624,375 – 44,360
Allion2001 – 200916,603 – 25,888

Brand: Volkswagen

MARK YEAR PRICE RANGE ($)
Amarok2011 – 201421,858 – 27,322
Beetle2000 – 200921,393 – 27,869
Golf2000 – 201615,062 – 38,995
Jetta2006 – 201615,900 – 31,895
Polo2000 – 201611,837 – 32,550
Touareg2004 – 201638,525 – 106,852

Different types of customs 

Import Duty 

Import Duty is a tax paid only on imported goods coming out of  EAC. The EAC Customs Union gives a 0% rate of Import Duty on all imports for goods originating from outside of the EAC. 

The different import duty rates allow some goods to be prioritized. For example:

  • Capital goods and raw materials= 0%
  • Intermediate goods= 10%
  • Finished goods= 25%
  • Sensitive goods= Varying rate

Import Duty is calculated by:

Import Duty = CIF x Import Duty rate

Handling Fees (HF)

Handling Fees are not actually paid, but are instead included in the VAT and Excise Duty calculations.

HF is calculated by: 

Handling Fees (HF) = Gross Weight (kg) x RWF 10 

The gross weight refers to the weight of goods in kg, also including the weight of the containers and transporting equipment. 

Excise Duty

Excise Duty is paid on some product, it doesn’t matter if they are produced domestically or imported. The Excise Duty to be paid on a specific basis is calculated by an amount of tax per unit of the product. 

The Excise Duty paid on valorem basis is calculated by: 

Excise Duty=(CIF + import duty + HF) x excise rate

Withholding Tax of 5% (WHT 5%) 

WHT 5% is a tax paid only on imported goods. WHT 5% is paid by all taxpayers except for taxpayers with a valid “Quietus Fiscal certificate” 

The WHT 5% is calculated by: 

Withholding Tax of 5% (WHT 5%) = CIF * 5%

Once WHT 5% has been paid at customs, it can be claimed in domestic Income Tax (PIT or CIT) declarations by the importing taxpayers. This can be claimed back in either the annual or Instalment Quarterly Prepayment (IQP) declarations. 

Infrastructure Development Levy (IDL)

IDL is a tax paid on imported goods from outside of the EAC. IDL is paid on all imported goods, including: 

  • Goods originating from within the EAC 
  • Reproductive animals and plants 
  • Pharmaceuticals 
  • Veterinary products 
  • Medical equipment 
  • Industrial machinery 
  • Solar energy equipment 
  • Duty Remission products 

The IDL is calculated by:

Infrastructure Development Levy (IDL) = CIF x 1.5%

ty = (CIF + Import Duty + HF) x Excise Rate

Value Added Tax (VAT)

VAT is paid on most of the products, regardless of whether they are produced in the country or imported. The normal VAT rate in Rwanda is 18%. 

Therefore, the VAT to be paid is calculated by:

VAT = (CIF + Import Duty + Excise Duty + HF) x VAT rate

Any VAT previously paid in a foreign country is not removed when calculating the VAT that should be paid at Customs. This amount is expected to be given back at the country of origin.

Strategic Reserves Levy (SRL)

SRL is a tax paid on fuel and petroleum products that are imported. SRL funds the purchase and safe maintenance of greater reserves of fuel. The SRL is paid at a specific rate per liter of fuel and

calculated by: 

Strategic Reserves Levy (SRL) = FRW 32.73 per liter of fuel

African Union Levy (AUL)

AUL is a tax paid only on imported goods. AUL contributes to the financing of African Union activities. AUL is paid on all imported goods, except for those subject to exemptions by the 5th Schedule of the EAC CMA, Duty Remission or VAT. 

The AUL paid is calculated by: 

African Union Levy (AUL) = CIF * 0.2%

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