Excise Duty on Motor vehicles is charged based on cylinder capacity  as follows:

Description of vehicle                                                                 Applicable Rate

Of cylinder capacity not exceeding 1000                                                 0%

Of cylinder capacity exceeding 1000 but not exceeding 2000 cc                5%

Of cylinder capacity exceeding 2000                                                     10%


Importation of used motor vehicles and spare parts


In addition to excise duty on motor vehicle charged based on cyclinder capacity,imported used motor vehicles are charged extra Excise duty as follows



  • used vehicles excluding agricultural tractors aged 8 years but not more than 10 years charged at the  rate of 15%
  • used motor vehicles aged more than 10 years from the year of manufactures  charged at the rate of 30%.
  • used buses aged more than 5 years from the year of manufactures charged at the rate of 10%.
  • used spare parts for motor vehicles and motor cycles the rate is 25%