         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        1
CHAPTER 368
MOTOR VEHICLES REGISTRATION TAX ACT
To provide for the registration of motor vehicles in Malta and for the
imposition of an excise duty thereon.
1st January, 1994
ACT X of 1994 as amended by Legal Notice 191 of 1994; Acts IV and
XXVI of 1997; Legal Notice 18 of 1998; Act XVI of 1998; Legal Notice 170
of 1998; Act VI of 1999; Legal Notices 110 and 217 of 2000; Acts XXIII of
2000, IX of 2001, II of 2002 and II of 2003; and Legal Notice 94 of 2003.
Short title.
Act.
Interpretation.
Amended by:
XXIII. 2000.30;
IX. 2001.14;
II. 2002.3;
II. 2003.38.
Cap. 332.
2. ( 1 ) In this Act, unless the context otherwise requires -
"Authority" means the Malta Transport Authority set up under
the provisions of the Malta Transport Authority Act;
"chauffeur driven vehicle" means a motor vehicle which is
constructed to have a seating capacity of not more than seven
passengers, excluding the driver, and which is licensed and/or
registered to be hired from a public service garage to be driven by
the owner of such garage or by his employee;
''leasing'' shall mean a contract under which the owner of a motor
vehicle grants to another person the exclusive possession of the
motor vehicle for an agreed period, in return for a consideration,
and under such conditions that the possessor of the motor vehicle
will be obliged to pay the full amount of the consideration, or a
penalty, to the owner of the motor vehicle, should the contract be
terminated before the expiration of the agreed period;
"Minister" means the Minister responsible for transport;
"motor vehicle" means any vehicle which falls within any of the
descriptions listed in the First Schedule to this Act;
"person" includes any body of persons;
"racing car" means a motor vehicle specifically constructed for
competitive purposes and may only be used in areas which are
exclusively reserved for such competitive events;
"self-drive motor vehicle for long term hire" means a motor
vehicle which is imported, licensed and registered to be hired from
a public service garage, and for the purpose of being driven by such
hirer for a period exceeding in total ninety days;
"self-drive motor vehicle for short term hire" means a motor
vehicle which is imported, licensed and registered to be hired from
a public service garage, and for the purpose of being driven by such
hirer for a period, which shall be not renewable, not exceeding in
total ninety days:
Provided that the competent officer may, under such
conditions as he may deem fit to impose, grant permission to the
  2      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
public service garage for the self-drive motor vehicle intended for
short term hire to be hired by a hirer for a long term;
"tax" means the excise duty charged under this Act;
"temporary registered vehicle" means a motor vehicle which is
imported into Malta and registered with the intention of being re-
exported within a period of ninety days from - 
( a ) the date of its original importation into Malta, or
( b ) from the release of the said vehicle from a bonded
warehouse, in accordance with the provisions of article
17A.
( 2 ) For the purposes of this Act a motor vehicle in respect of
which any works have been done in Malta, including the fitting of
an engine to a chassis or frame, shall be deemed to have been
manufactured in Malta if the chassis or frame had not formed part
of any motor vehicle imported into Malta or if the chassis or frame
had formed part of a motor vehicle whose registration in Malta has
been cancelled.
( 3 ) Any reference in this Act to the owner of a motor vehicle
shall be construed as including a reference to every co-owner
thereof and to every person who has at the time relevant to such
reference the motor vehicle in his possession or under his control.
Charge to tax.
Amended by:
XXIII. 2000.30.
3. There shall be charged and levied by the Authority on
account of the Government an excise duty at the rate or in the
amount specified in this Act on the registration of every motor
vehicle imported into Malta which is released from customs on or
after the first January 1994 and of every motor vehicle
manufactured in Malta on or after the said date.
Notice of 
importation or 
manufacture of 
motor vehicles.
Amended by:
XXIII. 2000.30.
4. Every person who imports a motor vehicle into Malta and
every person who manufactures a motor vehicle in Malta shall give
notice of such importation or manufacture to the Authority in such
manner as the Authority may from time to time direct, or as may be
prescribed.
Motor vehicle not 
to be taken out of 
bond or removed 
from place of 
manufacture 
without 
authorization.
Amended by:
XXIII. 2000.30.
5. ( 1 ) No motor vehicle may be released from customs or
taken out of any customs bond and no motor vehicle manufactured
in Malta may be removed from the place in which it has been
manufactured except with the authorization in writing of the
Authority.
( 2 ) The said authorization may be made subject to any
conditions which the Authority may deem fit to impose for the
safeguard of any tax which is or which may become due under this
Act.
Classification of 
motor vehicles.
Amended by:
IX. 2001.15;
XXIII. 2000.30..
6. ( 1 ) Subject to the provisions of subarticles  ( 2 )  and (3)
every motor vehicle imported into Malta and which is not
registered in Malta and every motor vehicle manufactured in Malta
shall be classified by the Authority under one of the categories
listed in the First Schedule to this Act.
( 2 ) Any motor vehicle - 
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        3
Cap. 337.
Cap. 325.
Cap. 330.
( a ) which is imported into Malta free of the duty charged
under the Import Duties Act by virtue of an exemption
under article 5 of that Act or under article 17 of the
Industrial Development Act or under article 33 of the
Malta Financial Services Authority Act, or any
provisions replacing those articles or parts, or
( b ) which is brought into Malta or withdrawn from a
customs bond for temporary use in Malta without
payment of the duty charged under the said Act with
the permission of the Comptroller of Customs given in
terms of article 17 of the said Act or any provision
replacing such article,
shall be classified by the Authority under one of the categories
listed in the Second Schedule to this Act, at such time and in such
manner as may be prescribed.
(3) The owner of a motor vehicle intending to register the
vehicle for use as a self-drive motor vehicle shall satisfy the
Authority, and shall sign a declaration, as may be prescribed, that
he intends to use the motor vehicle solely for self-drive purposes,
specifying whether this is for short term or long term self-drive and
not for leasing purposes, as the terms are defined in this Act and,
upon the signing of such declaration, the Authority shall classify
the said motor vehicle under the appropriate VERA Code Number.
Provisional 
classification.
Amended by:
XXIII. 2000.30.
7. ( 1 ) Where a motor vehicle is imported into Malta without
an engine it shall be provisionally classified under such category
which would have been applicable had that motor vehicle been
fitted with an engine of such capacity as the Authority may
determine, and for the purposes of this subarticle, the Authority
may without prejudice to the generality of the foregoing determine
that such capacity shall be the maximum applicable to such motor
vehicle.
( 2 ) Where the Authority is not satisfied that he has all the
information or evidence relevant to the proper classification of a
motor vehicle he may provisionally classify that motor vehicle
under any category which he deems appropriate in the
circumstances.
( 3 ) The Authority may at any time replace a provisional
classification by a definitive classification either under the same
category or under a different category, and the tax due under this
Act on the registration of the relevant motor vehicle shall upon
such definitive classification be adjusted and due accordingly in
accordance with the provisions of article 11.
Rate of tax.
Amended by"
IX. 2001.18.
8. Tax shall be due  ad valorem  on the registration value of a
motor vehicle classified or provisionally classified under the First,
the Second or the Third Schedule to this Act at the rate or in the
amount specified therein against the respective category subject to
any minimum amount of tax specified therein.
Registration value.
Cap. 337.
9. ( 1 ) The registration value of a motor vehicle imported into
Malta shall, unless otherwise prescribed, be determined in the same
manner as that provided for in the Import Duties Act or in any other
  4      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
law replacing that Act with respect to the value on which  ad
valorem  duty is payable on goods imported into Malta and for this
purpose the provisions of that Act or of that other law replacing
that Act as aforesaid shall  mutatis mutandis  apply to this Act.
( 2 ) The registration value of a motor vehicle manufactured in
Malta shall, unless otherwise prescribed, be the ex works price. 
Conversion of 
classification.
Amended by:
XXIII. 2000.30;
II. 2002.4.
10. ( 1 ) Without prejudice to anything contained in any other
law the owner of a motor vehicle which has been classified or
provisionally classified under this Act shall give notice to the
Authority before he may carry out or allow any other person to
carry out any addition, alteration or adaptation in respect thereto,
and before he may make or allow any other person to make any use
thereof, if the description of that motor vehicle would, as a
consequence of such works or use, fall within a category other than
that under which it has been classified.
( 2 ) When a notice has been given as aforesaid or when any
works or use as aforesaid have been carried out or has been made
the Authority may convert the classification of the motor vehicle
accordingly.
( 3 ) When -
( a ) a conversion of the classification of a motor vehicle is
occasioned by any works carried out in respect thereto
or by any use made thereof, and
( b ) the rate of tax or the amount of tax chargeable with
respect to motor vehicles classified under the category
to which the classification has been converted is
higher than the rate of tax or the amount of tax charged
with respect to the original classification of that motor
vehicle,
an additional tax shall be due at the difference between the said two
rates on the registration value of that motor vehicle as determined
at the time of the original classification or in an amount equivalent
to the difference between the said two amounts, as the case may be:
Provided that the provisions of this subarticle shall not
apply if the conversion of the classification occurs not later than
five years following the end of the year during which the original
classification had been made in the case -
(i) where the motor vehicle was first registered
under this Act before the 31st December, 2001;
or
(ii) of the conversion in the classification of a self-
drive motor vehicle for short term hire, or a self-
drive motor vehicle for long term hire or a
chauffeur driven motor vehicle.
( 4 ) For the purposes of subarticle  ( 3 )  of this article, the term
"original classification" does not include a provisional
classification made in terms of article 7.
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        5
Payment of the tax.
Amended by:
XXIII. 2000.30.
11. ( 1 ) Subject to the provisions of article 12 the tax charged
under this Act in respect of a motor vehicle shall be payable to the
Authority on the day on which the classification or provisional
classification of that motor vehicle has been made by the Authority.
( 2 ) Any tax paid in respect of a motor vehicle which has been
provisionally classified under this Act shall be set off against the
tax determined by reference to the definitive classification and
where the tax so determined is less than the amount paid the
difference shall be refunded to the person who is the owner of the
motor vehicle at the time of such definitive classification.
( 3 ) The owner of a motor vehicle shall be liable for any tax due
under this Act in respect of that motor vehicle and when two or
more persons are so liable their liability shall be joint and several.
Postponement of 
the tax.
Amended by:
XXIII. 2000.30.
12. ( 1 ) The Authority may postpone the date on which the tax
or any part thereof is payable and he may in such a case require the
payment of such deposit or the provision of such security and
impose any such conditions as he may deem fit for the safeguard of
any tax which is or which may become due under this Act.
( 2 ) In the case of any breach of any such condition or in any
case in which he has reason to believe that the tax due may not
otherwise be collectible the Authority may by order in writing and
notwithstanding any postponement given request the payment of
any tax due and such tax shall thereupon become payable forthwith.
( 3 ) The Authority shall have the right to appropriate in his
favour on account of any tax due and payable any deposit made and
any security given in respect thereof.
Suit of the 
Authority.
Amended by:
XXIII. 2000.30.
13. A suit or other action for the collection of any tax payable
under this Act may be instituted by the Authority in the competent
court of civil jurisdiction not later than two years from the end of
the year during which the motor vehicle in respect of which the tax
is payable has last been found to be in the possession of any person
in Malta.
Registration of 
motor vehicles.
Amended by:
XXIII. 2000.30.
14. Upon the payment of the tax with respect to a motor
vehicle the Authority shall register that motor vehicle and shall
issue a certificate indicating the chassis number, the category under
which that motor vehicle has been classified or provisionally
classified, the tax paid and any other particulars as may be
prescribed.
Notice of export, 
loss, etc., of motor 
vehicle.
Amended by:
XXIII. 2000.30.
15. ( 1 ) No person may export a motor vehicle out of Malta
unless he has been authorized by the Authority.
( 2 ) The owner of a motor vehicle shall inform the Authority
immediately and in any case not later than such term as may be
prescribed if the motor vehicle is knocked down, demolished,
destroyed, irreparably damaged or lost.
Cancellation of 
registration.
Amended by:
XXIII. 2000.30.
16. The Authority may on being satisfied that a motor vehicle
registered in Malta has been permanently exported out of Malta or
knocked down, demolished, destroyed or irreparably damaged
cancel the registration of that motor vehicle.
  6      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
Deemed 
importation.
17. ( 1 ) Any motor vehicle to which article 6 ( 2 )( a )  refers shall,
if sold or disposed of in Malta, be deemed to be a motor vehicle
which has not been registered under this Act and to have been
imported into Malta at the time of such sale or disposal without the
exemption from duty referred to in the said paragraph and the
provisions of this Act shall apply to such motor vehicle
accordingly:
Provided that the tax which becomes due in the aforesaid
circumstances shall be determined at the rates specified in the First
Schedule without reference to any minimum amount specified
therein.
( 2 ) If any motor vehicle to which article 6 ( 2 )( b )  refers is sold
or disposed of in Malta, or in the case of the breach of any of the
conditions under which the permission referred to in that paragraph
was granted, it shall be deemed to have been imported into Malta at
the time it was brought therein without any such permission and the
provisions of this Act shall apply in respect of such motor vehicle
accordingly.
( 3 ) Any tax which may have been paid in respect of a motor
vehicle classified under the Second Schedule to this Act shall be set
off against any tax which may become due in respect of that motor
vehicle in virtue of the provisions of subarticle  ( 1 )  or subarticle  ( 2 ) .
Cap. 159.
Cap. 325.
( 4 ) Subarticle  ( 1 )  shall not apply to any motor vehicle which
has been imported into Malta free of customs duty under the
provisions of the Aids to Industries Ordinance or the Industrial
Development Act.
( 5 ) The provisions of the other subarticles of this article shall
be without prejudice to any conditions which may have been
imposed with respect to the motor vehicle in question in terms of
article 5 ( 2 ) .
Temporary 
registered vehicles.
Added by:
II. 2002.5.
17A.    (1) With regard to temporary registered vehicles which
comply with the requirements mentioned in this article, the tax due
shall be that specified in the Fourth Schedule.
(2) No motor vehicle shall be registered as a temporary
registered vehicle unless the importer signs a declaration in such
manner as the Authority may prescribe from time to time, to the
effect that the motor vehicle will be imported only to be re-
exported.
(3) If after the expiry of the period of ninety days from the day
of importation of the temporary registered vehicle the importer
fails to present all the documents as may be required by the
Authority from time to time, proving that the same vehicle which
was registered as a temporary registered vehicle was in fact re-
exported before the expiry of the said period of ninety days, an
additional tax equivalent to the amount of tax due on the date on
which the period during which the motor vehicle had to be exported
lapses, according to the respective category of that motor vehicle as
specified in the First, Second and Third Schedules, shall be due:
Provided that the Authority may extend the said period of
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        7
ninety days mentioned in this subarticle on a written request of the
importer or the owner of the motor vehicle, which written request
must be made not later than the last day of the same period of
ninety days, by a further period of thirty days.
(4) If, following the re-exportation of that temporary registered
vehicle according to subarticle (3), that temporary registered
vehicle is again imported into Malta notwithstanding that no
addition, alteration or adaptation has been carried out thereto which
according to article 10, would result in a change of the
classification of that vehicle, were it not a temporary registered
vehicle, an additional tax shall be due equivalent to the amount of
tax due on the date of re-importation of that motor vehicle
according to the respective category of that motor vehicle as
specified in the First, Second and Third Schedules shall be due.
(5) No temporary registered vehicle may be driven on the road
without a specific authorisation for the purpose by the Authority.
Motor vehicle 
brought into Malta 
by tourist.
Amended by:
XXIII. 2000.30.
18. Notwithstanding anything contained in this Act, this Act
shall not apply to any motor vehicle which is brought into Malta
accompanied by a  bona fide  tourist for temporary use by such
tourist in Malta and exported out of Malta within three weeks or
within such longer period as may be authorized in writing by the
Authority.
Exemption from 
tax.
Amended by:
II. 2002.6.
19. ( 1 ) Without prejudice to the provisions of article 17A, no tax
shall be payable under this Act on a motor vehicle which is imported
into Malta for the purpose of being exported as merchandise without
being used in Malta and which is released from customs for this
purpose, provided such export is made directly from a bonded
warehouse unless such vehicle is again re-imported into Malta .
( 2 ) ( a ) The Minister responsible for finance may by order
exempt any person from the payment of any tax or part
of the tax or from any obligation imposed under this
Act.
( b ) Such exemption may be granted with retrospective
effect and may be made subject to any conditions as
may be imposed in the said order.
( c ) The Minister responsible for finance may revoke any
order made under this article.
Rules.
Minister responsible for finance by rules published in the Gazette,
amend or substitute the Schedules to this Act or any of them
provided that no such amendment or substitution shall have the
effect of increasing the tax charged in accordance with the said
Schedules.
( 2 ) The Minister may make rules for securing the payment of
the tax and generally for giving effect to the provisions of this Act
and in particular, but without prejudice to the generality of the
foregoing, for prescribing -
( a ) the form on which any notice required by this Act is to
  8      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
be given, the time within which such notice is to be
given, the particulars which are to be provided in such
notice and the documents that are to be submitted with
such notice;
( b ) the amount, the form and the manner in which any
deposit is to be made or any security is to be given;
( c ) the conditions under which any authorization may be
granted under this Act including the requirement for
any deposit or security;
( d ) any thing that may be prescribed under the other
articles of this Act.
Offences and 
penalties.
Amended by:
IX. 2001.16;
XXIII. 2000.30.
21. ( 1 ) Any person who -
( a ) without the authorization of the Authority or in
violation of any condition under which such
authorization may have been granted has in his
possession, uses or allows to be used or sells or
otherwise transfers or takes out or allows to be taken
out of any customs bond or removes or allows to be
removed from any place where a motor vehicle has
been manufactured any motor vehicle which has not
been registered under this Act; or
( b ) with the intent to evade the tax due or which may
become due fails to give any notice which he may be
required to give in terms of article 4, article 10 ( 1 )  or
article 15 or gives in any such notice or in any
statement submitted to the Authority for the purposes
of this Act information which he knows to be incorrect
or incomplete in any material respect; or
( c ) impedes or obstructs the Authority or any officer
authorized by the Authority from or in the
performance of any duty or power under any
provisions of this Act; or
( d ) does or omits or suffers to be done or omitted any act
or thing with the intent to unlawfully evade or
postpone the payment of the tax; or
( e ) causes or permits the leasing of a motor vehicle, under
his care, which has been imported into Malta for self-
drive purposes, and for which registration tax has been
paid, in accordance with the relevant provisions of the
First Schedule, or a refund has been made in
accordance with the provisions of article 6(3), relating
to tax paid on motor vehicles imported for hire; or'
( f ) being the employer of a person who commits any of
the foregoing offences fails to show to the satisfaction
of the court that such offence was done without his
knowledge and that he could not with reasonable
diligence have obtained knowledge thereof, 
shall be guilty of an offence and on conviction shall be liable to a
fine  ( multa )  not exceeding five hundred liri, or twice the amount of
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        9
the tax endangered, whichever is the greater, or to imprisonment
for a term not exceeding six months, or to both such fine and
imprisonment.
( 2 ) On the conviction for any offence referred to in paragraph
( a )   or  ( b )   of subarticle  ( 1 )  of this article the court shall, in addition
to the penalty laid down in the said subarticle, order the forfeiture
of the motor vehicle to which the offence relates.
Cap. 9.
Attorney General shall always have a right of appeal to the Court of
Criminal Appeal from any judgment given by the Court of
Magistrates in respect of criminal proceedings arising out of the
provisions of this Act.
Further provisions 
relating to 
prosecutions and 
penalties.
Amended by:
XXIII. 2000.30.
22. ( 1 ) No prosecution for any offence against this Act may be
commenced except at the instance or with the sanction of the
Authority.
( 2 ) The conviction of a person for an offence under this Act
shall not relieve that or any other person from any tax to which he
may be liable and the payment by any person of any tax shall not
relieve him or any other person from liability to prosecution under
this Act. 
( 3 ) The provisions of this Act shall not affect any criminal
proceedings under any other law.
Drawback.
Amended by:
XXIII. 2000.30.
23. ( 1 ) Tax paid in accordance with the provisions of this Act
shall not be refunded except where:
( a ) it has been paid in respect of a motor vehicle imported
into Malta or manufactured in Malta which is exported
without having been used in Malta;
( b ) it is refundable in terms of article 11 ( 2 ) ;
( c ) it is subsequently declared not to be payable by means
of an exemption order made under article 19 ( 2 ) .
( 2 ) The payment of a drawback shall be subject to the
production of such documents and to the making and signing of any
declaration as the Authority may require.
Transitory 
provision.
Added by:
L.N. 217 of 2000.
Amended by:
XXIII. 2000.30.
24. A motor vehicle imported into Malta and released from
customs before the 1st January, 1994 and to which the provisions of
article 6(2)( a ) applied and on or after that date is released from
customs or otherwise transferred, there shall apply for such sale or
transfer the provisions of article 17(3) as if that vehicle were a
vehicle to which the said paragraph of article 6(2)( a ) refers and
such reference shall be construed as a reference to any initial
registration fee and duty on documents which may have been paid
in respect of that motor vehicle when it was first licensed in Malta.
  10      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
Substituted by:
L.N. 191 of 1994.
Amended by:
IV. 1997.2.
Substituted by:
XXVI. 1997.2.
Amended by:
L.N. 18 of 1998;
XVI. 1998.2;
L.N. 170 of 1998.
Substituted by:
VI. 1999.2.
Amended by:
L.N. 110 of 2000.
Substituted by:
IX. 2001.17;
II. 2002.7;
II. 2003.39.
Amended by:
L.N. 94 of 2003.
FIRST SCHEDULE 
_gArticle 6 ( 1 ) _h
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
87.01 Tractors (other than tractors of H.S. heading No.
87.09):
1.011.000 1. Pedestrian controlled tractors ................................ 0%
1.012.000 2. Road tractors for semi-trailers ............................... 0%
1.013.000 3. Track-laying tractors ............................................. 0%
1.014.000 4. Other ..................................................................... 0%
87.02 Motor vehicles for the transport of ten or more
persons, including the driver:
1.021.000 1. Scheduled buses .................................................... 6%
1.022.000 2. Unscheduled buses or coaches .............................. 24%
1.023.000 3. Minibuses for the transport of passengers against
payment ..................................................................... 21%
1.024.000 4. Midibuses and private minibuses with engine:
1.024.001 4.1. of a cylinder capacity not exceeding
1500cc ....................................................................... 50.5%
1.024.002 4.2. of a cylinder capacity exceeding 1500cc . 60%
1.024.003 4.3. other ........................................................ 60%
1.025.000 5. Other (excluding electric vehicles):
1.025.001 5.1. Vans for the transport of eleven persons,
including the driver:
1.025.010 5.1.1. for use as chauffeur driven motor
vehicle ....................................................... 30%
1.025.020 5.1.2. other motor vehicles with engine:
1.025.021 5.1.2.1. of a cylinder capacity not
exceeding 1500cc ...................................... 50.5%
1.025.022 5.1.2.2. of a cylinder capacity
exceeding 1500cc ...................................... 60%
1.025.050 5.2. Other ....................................................... 60%
1.026.100 6. Electric vehicles:
1.026.110 6.1. battery driven electric vehicles ................ 0%
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        11
1.026.120 6.2. petrol (or diesel) electric hybrid vehicles:
1.026.121 6.2.1. scheduled buses ............................... 2%
1.026.131 6.2.2. other ................................................ 16.5%
87.03 Motor cars and other motor vehicles principally
designed for the transport of persons (other than
those of H.S. heading No. 87.02), including station
wagons and racing cars:
1.031.000 1. Vehicles specially designed for travelling on
snow; golf cars and similar vehicles .......................... 50.5%
1.032.000 2. Other vehicles, with spark/compression-ignition
internal combustion engine:
1.032.001 2.1 of a cylinder capacity not exceeding
1000cc:
1.032.002 2.1.1 Chassis fitted with engine and cab .... 50.5%
1.032.005 2.1.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 50.5%
1.032.010 2.1.3 Other vehicles, new:
1.032.011 2.1.3.1 For use as motor vehicle for
hire:
1.032.012 2.1.3.1.1 chauffeur driven vehicles   30%
1.032.013 2.1.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.014 2.1.3.1.3 self-drive vehicles
intended for long term hire ............ 50.5%
1.032.015 2.1.3.1.4 other ................................ 50.5%
1.032.020 2.1.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.030 2.1.3.3 Taxi-cars .................................. 20%
1.032.035 2.1.3.4 Racing cars and go-karts ........... 6.5%
1.032.040 2.1.3.5 For other use ............................. 50.5%
1.032.050 2.1.4 Other vehicles used:
1.032.051 2.1.4.1 For use as motor vehicle for
hire:
1.032.052 2.1.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm640 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  12      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.053 2.1.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm640 
per 
vehicle
1.032.054 2.1.4.1.3 self-drive vehicles
intended for long term hire ............
50.5%
but not 
less than 
Lm1070 
per 
vehicle
1.032.055 2.1.4.1.4 other ................................ 50.5%
but not 
less than 
Lm1070 
per 
vehicle
1.032.060 2.1.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm1030 
per 
vehicle
1.032.070 2.1.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm430 
per 
vehicle
1.032.075 2.1.4.4 Racing cars and go-karts ........... 6.5%
1.032.080 2.1.4.5 For other use:
1.032.081 2.1.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.082 2.1.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
11%
but not 
less than 
Lm235 
per 
vehicle
1.032.083 2.1.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970 ............
25.5%
but not 
less than 
Lm540 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        13
1.032.084 2.1.4.5.2 other ................................ 50.5%
but not 
less than 
Lm1070 
per 
vehicle
1.032.101 2.2 of a cylinder capacity exceeding 1000cc
but not exceeding 1300cc:
1.032.102 2.2.1 Chassis fitted with engine and cab .... 50.5%
1.032.105 2.2.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 50.5%
1.032.110 2.2.3 Other vehicles, new:
1.032.111 2.2.3.1 For use as motor vehicle for
hire:
1.032.112 2.2.3.1.1 chauffeur driven vehicles  30%
1.032.113 2.2.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.114 2.2.3.1.3 self-drive vehicles
intended for long term hire ............ 50.5%
1.032.115 2.2.3.1.4 other ................................ 50.5%
1.032.120 2.2.3.2 Ambulances, prison vans,
hearses, and light weight three-
wheeled vehicles having the
characteristic of a motor vehicle of
this sub-heading ............................. 48.5%
1.032.130 2.2.3.3 Taxi-cars .................................. 20%
1.032.135 2.2.3.4 Racing cars and go-karts ........... 6.5%
1.032.140 2.2.3.5 For other use ............................ 50.5%
1.032.150 2.2.4 Other vehicles used:
1.032.151 2.2.4.1 For use as motor vehicle for
hire:
1.032.152 2.2.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm810 
per 
vehicle
1.032.153 2.2.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm810 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  14      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.154 2.2.4.1.3 self-drive vehicles
intended for long term hire ............
50.5%
but not 
less than 
Lm1350 
per 
vehicle
1.032.155 2.2.4.1.4 other ................................ 50.5%
but not 
less than 
Lm1350 
per 
vehicle
1.032.160 2.2.4.2 Ambulances, prison vans,
hearses, and light weight three-
wheeled vehicles having the
characteristic of a motor vehicle of
this sub-heading .............................
48.5%
but not 
less than 
Lm1300 
per 
vehicle
1.032.170 2.2.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm540 
per 
vehicle
1.032.175 2.2.4.4 Racing cars and go-karts ........... 6.5%
1.032.180 2.2.4.5 For other use:
1.032.181 2.2.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.182 2.2.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
11%
but not 
less than 
Lm300 
per 
vehicle
1.032.183 2.2.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970 ............
25.5%
but not 
less than 
Lm685 
per 
vehicle
1.032.184 2.2.4.5.2 other ................................ 50.5%
but not 
less than 
Lm1350 
per 
vehicle
1.032.201 2.3 of a cylinder capacity exceeding 1300cc
but not exceeding 1500cc:
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        15
1.032.202 2.3.1 Chassis fitted with engine and cab .... 53%
1.032.205 2.3.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 53%
1.032.210 2.3.3 Other vehicles, new:
1.032.211 2.3.3.1 For use as motor vehicle for
hire:
1.032.212 2.3.3.1.1 chauffeur driven vehicles  30%
1.032.213 2.3.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.214 2.3.3.1.3 self-drive vehicles
intended for long term hire ............ 53%
1.032.215 2.3.3.1.4 other ................................ 53%
1.032.220 2.2.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.230 2.3.3.3 Taxi-cars .................................. 20%
1.032.235 2.3.3.4 Racing cars and go-karts ........... 6.5%
1.032.240 2.3.3.5 For other use ............................. 53%
1.032.250 2.3.4 Other vehicles used:
1.032.251 2.3.4.1 For use as motor vehicle for
hire:
1.032.252 2.3.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm900 
per 
vehicle
1.032.253 2.3.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm900 
per 
vehicle
1.032.254 2.3.4.1.3 self-drive vehicles
intended for long term hire ............
53%
but not 
less than 
Lm1600 
per 
vehicle
1.032.255 2.3.4.1.4 other ................................ 53%
but not 
less than 
Lm1600 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  16      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.260 2.3.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm1460 
per 
vehicle
1.032.270 2.3.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm610 
per 
vehicle
1.032.275 2.3.4.4 Racing cars and go-karts ........... 6.5%
1.032.280 2.3.4.5 For other use:
1.032.281 2.3.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.282 2.3.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
11%
but not 
less than 
Lm335 
per 
vehicle
1.032.283 2.3.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970 ............
26.5%
but not 
less than 
Lm800 
per 
vehicle
1.032.284 2.3.4.5.2 other ................................ 53%
but not 
less than 
Lm1600 
per 
vehicle
1.032.301 2.4 of a cylinder capacity exceeding 1500cc
but not exceeding 1800cc:
1.032.302 2.4.1 Chassis fitted with engine and cab .... 60%
1.032.305 2.4.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 60%
1.032.310 2.4.3 Other vehicles, new:
1.032.311 2.4.3.1 For use as motor vehicle for
hire:
1.032.312 2.4.3.1.1 chauffeur driven vehicles  30%
1.032.313 2.4.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        17
1.032.314 2.4.3.1.3 self-drive vehicles
intended for long term hire ............ 60%
1.032.315 2.4.3.1.4 other ................................ 60%
1.032.320 2.4.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.330 2.4.3.3 Taxi-cars .................................. 20%
1.032.335 2.4.3.4 Racing cars and go-karts ........... 6.5%
1.032.340 2.4.3.5 For other use ............................ 60%
1.032.350 2.4.4 Other vehicles used:
1.032.351 2.4.4.1 For use as motor vehicle for
hire:
1.032.352 2.4.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm1390 
per 
vehicle
1.032.353 2.4.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm1390 
per 
vehicle
1.032.354 2.4.4.1.3 self-drive vehicles
intended for long term hire ............
60%
but not 
less than 
Lm2770 
per 
vehicle
1.032.355 2.4.4.1.4 other ................................ 60%
but not 
less than 
Lm2770 
per 
vehicle
1.032.360 2.4.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm2240 
per 
vehicle
1.032.370 2.4.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm930 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  18      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.375 2.4.4.4 Racing cars and go-karts ........... 6.5%
1.032.380 2.4.4.5 For other use:
1.032.381 2.4.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.382 2.4.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
16.5%
but not 
less than 
Lm765 
per 
vehicle
1.032.383 2.4.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970 ............
30%
but not 
less than 
Lm1390 
per 
vehicle
1.032.384 2.4.4.5.2 other ................................ 60%
but not 
less than 
Lm2770 
per 
vehicle
1.032.401 2.5 of a cylinder capacity exceeding 1800cc
but not exceeding 2000cc:
1.032.402 2.5.1 Chassis fitted with engine and cab .... 65%
1.032.405 2.5.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 65%
1.032.410 2.5.3 Other vehicles, new:
1.032.411 2.5.3.1 For use as motor vehicle for
hire:
1.032.412 2.5.3.1.1 chauffeur driven vehicles  30%
1.032.413 2.5.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.414 2.5.3.1.3 self-drive vehicles
intended for long term hire ............ 65%
1.032.415 2.5.3.1.4 other ................................ 65%
1.032.420 2.5.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.430 2.5.3.3 Taxi-cars .................................. 20%
1.032.435 2.5.3.4 Racing cars and go-karts ........... 6.5%
1.032.440 2.5.3.5 For other use ............................ 65%
1.032.450 2.5.4 Other vehicles used:
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        19
1.032.451 2.5.4.1 For use as motor vehicle for
hire:
1.032.452 2.5.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm1850 
per 
vehicle
1.032.453 2.5.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm1850 
per 
vehicle
1.032.454 2.5.4.1.3 self-drive vehicles
intended for long term hire ............
65%
but not 
less than 
Lm4000 
per 
vehicle
1.032.455 2.5.4.1.4 other ................................ 65%
but not 
less than 
Lm4000 
per 
vehicle
1.032.460 2.5.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm2990 
per 
vehicle
1.032.470 2.5.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm1230 
per 
vehicle
1.032.475 2.5.4.4 Racing cars and go-karts ........... 6.5%
1.032.480 2.5.4.5 For other use:
1.032.481 2.5.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.482 2.5.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
16.5%
but not 
less than 
Lm1020 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  20      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.483 2.5.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970 ............
32.5%
but not 
less than 
Lm2000 
per 
vehicle
1.032.484 2.5.4.5.2 other ................................ 65%
but not 
less than 
Lm4000 
per 
vehicle
1.032.501 2.6 of a cylinder capacity exceeding 2000cc
but not exceeding 2500cc:
1.032.502 2.6.1 Chassis fitted with engine and cab .... 75%
1.032.505 2.6.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 75%
1.032.510 2.6.3 Other vehicles, new:
1.032.511 2.6.3.1 For use as motor vehicle for
hire:
1.032.512 2.6.3.1.1 chauffeur driven vehicles  30%
1.032.513 2.6.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.514 2.6.3.1.3 self-drive vehicles
intended for long term hire ............ 75%
1.032.515 2.6.3.1.4 other ................................ 75%
1.032.520 2.6.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.530 2.6.3.3 Taxi-cars .................................. 20%
1.032.535 2.6.3.4 Racing cars and go-karts ........... 6.5%
1.032.540 2.6.3.5 For other use ............................ 75%
1.032.550   2.6.4 Other vehicles used::
1.032.551 2.6.4.1 For use as motor vehicle for
hire:
1.032.552 2.6.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm2800 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        21
1.032.553 2.6.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm2800 
per 
vehicle
1.032.554 2.6.4.1.3 self-drive vehicles
intended for long term hire ............
75%
but not 
less than 
Lm7000 
per 
vehicle
1.032.555 2.6.4.1.3 other ................................ 75%
but not 
less than 
Lm7000 
per 
vehicle
1.032.560 2.6.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm4600 
per 
vehicle
1.032.570 2.6.4.3 Taxi-cars .................................. 20%
but not 
lett than 
Lm1870 
per 
vehicle
1.032.575 2.6.4.4 Racing cars and go-karts ........... 6.5%
1.032.580 2.6.4.5 For other use:
1.032.581 2.6.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.582 2.6.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
16.5%
but not 
less than 
Lm1540 
per 
vehicle
1.032.583 2.6.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970
.............
37.5%
but not 
less than 
Lm3500 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  22      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.584 2.6.4.5.2 other ................................ 75%
but not 
less than 
Lm7000 
per 
vehicle
1.032.601 2.7 of a cylinder capacity exceeding 2500cc
but not exceeding 3000cc:
1.032.602 2.7.1 Chassis fitted with engine and cab .... 75%
1.032.605 2.7.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 75%
1.032.610 2.7.3 Other vehicles, new:
1.032.611 2.7.3.1 For use as motor vehicle for
hire:
1.032.612 2.7.3.1.1 chauffeur driven vehicles  30%
1.032.613 2.7.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.614 2.7.3.1.3 self-drive vehicles
intended for long term hire ............ 75%
1.032.615 2.7.3.1.4 other ................................ 75%
1.032.620 2.7.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.630 2.7.3.3 Taxi-cars .................................. 20%
1.032.635 2.7.3.4 Racing cars and go-karts ........... 6.5%
1.032.640 2.7.3.5 For other use ............................ 75%
1.032.650   2.7.4 Other vehicles used:
1.032.651 2.7.4.1 For use as motor vehicle for
hire:
1.032.652 2.7.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm3200 
per 
vehicle
1.032.653 2.7.4.1.2 self-drive vehicles intended
for short term hire ..........................
30%
but not 
less than 
Lm3200 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        23
1.032.654 2.7.4.1.3 self-drive vehicles
intended for long term hire ............
75%
but not 
less than 
Lm8000 
per 
vehicle
1.032.655 2.7.4.1.4 other ................................ 75%
but not 
less than 
Lm8000 
per 
vehicle
1.032.660 2.7.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm5200 
per 
vehicle
1.032.670 2.7.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm2140 
per 
vehicle
1.032.675 2.7.4.4 Racing cars and go-karts ........... 6.5%
1.032.680 2.7.4.5 For other use:
1.032.681 2.7.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.682 2.7.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
16.5%
but not 
less than 
Lm1760 
per 
vehicle
1.032.683 2.7.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970
.............
37.5%
but not 
less than 
Lm4000 
per 
vehicle
1.032.684 2.7.4.5.2 other ................................ 75%
but not 
less than 
Lm8000 
per 
vehicle
1.032.701 2.8 of a cylinder capacity exceeding 3000cc:
1.032.702 2.8.1 Chassis fitted with engine and cab .... 75%
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  24      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.032.705 2.8.2 Vehicles of unitary (monocoque)
structure fitted with engine and a body
consisting only of the driver’s cab and the
bare rear platform ...................................... 75%
1.032.710 2.8.3 Other vehicles, new:
1.032.711 2.8.3.1 For use as motor vehicle for
hire:
1.032.712 2.8.3.1.1 chauffeur driven vehicles  30%
1.032.713 2.8.3.1.2 self-drive vehicles
intended for short term hire ........... 30%
1.032.714 2.8.3.1.3 self-drive vehicles
intended for long term hire ............ 75%
1.032.715 2.8.3.1.4 other ................................ 75%
1.032.720 2.8.3.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading .............. 48.5%
1.032.730 2.8.3.3 Taxi-cars .................................. 20%
1.032.735 2.8.3.4 Racing cars and go-karts ........... 6.5%
1.032.740 2.8.3.5 For other use ............................ 75%
1.032.750   2.8.4 Other vehicles used:
1.032.751 2.8.4.1 For use as motor vehicle for
hire:
1.032.752 2.8.4.1.1 chauffeur driven vehicles  30%
but not 
less than 
Lm4000 
per 
vehicle
1.032.753 2.8.4.1.2 self-drive vehicles
intended for short term hire ...........
30%
but not 
less than 
Lm4000 
per 
vehicle
1.032.754 2.8.4.1.3 self-drive vehicles
intended for long term hire ............
75%
but not 
less than 
Lm10000 
per 
vehicle
1.032.755 2.8.4.1.4 other ................................ 75%
but not 
less than 
Lm10000 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        25
1.032.760 2.8.4.2 Ambulances, prison vans,
hearses, and light weight three-wheeled
vehicles having the characteristic of a
motor vehicle of this sub-heading ..............
48.5%
but not 
less than 
Lm6500 
per 
vehicle
1.032.770 2.8.4.3 Taxi-cars .................................. 20%
but not 
less than 
Lm2700 
per 
vehicle
1.032.775 2.8.4.4 Racing cars and go-karts ........... 6.5%
1.032.780 2.8.4.5 For other use:
1.032.781 2.8.4.5.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.032.782 2.8.4.5.1.1 vehicles
manufactured before or on the
thirty-first of December, 1950 ........
16.5%
but not 
less than 
Lm2200 
per 
vehicle
1.032.783 2.8.4.5.1.2 vehicles
manufactured on or after the first of
January, 1951, but not after the
thirty-first December, 1970
.............
37.5%
but not 
less than 
Lm5000 
per 
vehicle
1.032.784 2.8.4.5.2 other ................................ 75%
but not 
less than 
Lm10000 
per 
vehicle
1.033.000 3. Electric vehicles:
1.033.010 3.1 battery driven electric vehicles ................. 0%
1.033.020 3.2 petrol (or diesel) electric hybrid vehicles .. 16.5%
1.034.000 4. Other:
1.034.010 4.1 Chassis fitted with engine and cab ............ 60%
1.034.020 4.2 Vehicles of unitary (monocoque) structure
fitted with engine and a body consisting only
of the driver's cab and the bare rear platform .. 60%
1.034.030 4.3 Other:
1.034.040 4.3.1 New .................................................. 60%
1.034.050 4.3.2 Other ................................................ 60%
87.04 Motor vehicles for the transport of goods
1. Dumpers designed for off-highway use:
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  26      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.041.001 1.1 Light Dumpers .......................................... 31%
1.042.001 1.2 Other:
1.042.010 1.2.1 Chassis fitted with engine and
cab..................................................
57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.042.020 1.2.2 Other………........………………… 57.5% 
but not 
less than 
Lm1610 
per 
vehicle
2. Other, with compression-ignition internal
combustion piston engine (diesel or semi-diesel):
1.043.000 2.1 g.v.w. not exceeding 5 tonnes:
1.043.001 2.1.1 Chassis fitted with engine and cab .... 57.5% 
but not 
less than 
Lm1480 
per 
vehicle
1.043.010 2.1.2 Vehicles of unitary (monocoque)
structure fitted with engine and a
body consisting only of the driver’s
cab and the bare rear platform .......
57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.043.020 2.1.3 Other:
1.043.025 2.1.3.1 New .......................................... 57.5%
1.043.030 2.1.3.2 Other:
1.043.031 2.1.3.2.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.043.032 2.1.3.2.1.1 vehicles
manufactured before or on the
thirty-first of December 1950 .........
10.5%
but not 
less than 
Lm270 
per 
vehicle
1.043.033 2.1.3.2.1.2 vehicles
manufactured on or after the first of
January 1951 but not after the
thirty-first of December 1970 .........
28.5%
but not 
less than 
Lm735 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        27
1.043.034 2.1.3.2.2 other ................................ 57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.044.000 2.2 g.v.w. exceeding 5 tonnes but not
exceeding 20 tonnes:
1.044.001 2.2.1 Chassis fitted with engine and cab:
1.044.010 2.2.1.1 New .......................................... 36%
1.044.020 2.2.1.2 Other ........................................ 57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.044.030 2.2.2 Other:
1.044.040 2.2.2.1 New .......................................... 57.5%
1.044.050 2.2.2.2 Other:
1.044.051 2.2.2.2.1 classic, vintage and
veteran vehicles certified authentic by
an approved body:
1.044.052 2.2.2.2.1.1 vehicles
manufactured before or on the
thirty-first of December 1950 .........
10.5%
but not 
less than 
Lm540 
per 
vehicle
1.044.053 2.2.2.2.1.2 vehicles
manufactured on or after the first of
January 1951 but not after the
thirty-first of December 1970 .........
28.5%
but not 
less than 
Lm1470 
per 
vehicle
1.044.054 2.2.2.1.2 other ................................ 57.5%
but not 
less than 
Lm2960 
per 
vehicle
1.045.000 2.3 g.v.w. exceeding 20 tonnes:
1.045.001 2.3.1 Chassis fitted with engine and cab:
1.045.010 2.3.1.1 New .......................................... 36%
1.045.020 2.3.1.2 Other ........................................ 57.5%
but not 
less than 
Lm1890 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  28      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.045.030 2.3.2 Other:
1.045.040 2.3.2.1 New .......................................... 57.5%
1.045.050 2.3.2.2 Other:
1.045.051 2.3.2.2.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.045.052 2.3.2.2.1.1 vehicles
manufactured before or on the
thirty-first of December 1950 .........
10.5%
but not 
less than 
Lm585 
per 
vehicle
1.045.053 2.3.2.2.1.2 vehicles
manufactured on or after the first of
January 1951 but not after the
thirty-first of December 1970 .........
28.5%
but not 
less than 
Lm1585 
per 
vehicle
1.045.054 2.3.2.2.2 other ................................ 57.5%
but not 
less than 
Lm3190 
per 
vehicle
3. Other, with spark-ignition internal combustion
piston engine:
1.046.000 3.1 g.v.w. not exceeding 5 tonnes
1.046.010 3.1.1 Chassis fitted with engine and cab .... 57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.046.020  3.1.2 Vehicles of unitary (monocoque)
structure fitted with engine and a
body consisting only of the driver’s
cab and the bare rear platform .......
57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.046.030 3.1.3 Other:
1.046.040 3.1.3.1 New .......................................... 57.5%
1.046.050 3.1.3.2 Other:
1.046.051 3.1.3.2.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        29
1.046.052 3.1.3.2.1.1 vehicles
manufactured before or on the
thirty-first of December 1950 .........
10.5%
but not 
less than 
Lm270 
per 
vehicle
1.046.053 3.1.3.2.1.2 vehicles
manufactured on or after the first of
January 1951 but not after the
thirty-first of December 1970 .........
28.5%
but not 
less than 
Lm735 
per 
vehicle
1.046.054 3.1.3.2.2 other ................................ 57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.047.000 3.2 g.v.w. exceeding 5 tonnes:
1.047.010 3.2.1 Chassis fitted with engine and cab:
1.047.020 3.2.1.1 New .......................................... 36%
1.047.030 3.2.1.2 Other ........................................ 57.5%
but not 
less than 
Lm1480 
per 
vehicle
1.047.040 3.2.2 Other:
1.047.050 3.2.2.1 New .......................................... 57.5%
1.047.060 3.2.2.2 Other:
1.047.061 3.2.2.2.1 classic, vintage and
veteran vehicles certified authentic by a
body approved by the Authority:
1.047.062 3.2.2.2.1.1 vehicles
manufactured before or on the
thirty-first of December 1950 .........
10.5%
but not 
less than 
Lm540 
per 
vehicle 
1.047.063 3.2.2.2.1.2 vehicles
manufactured on or after the first of
January 1951 but not after the
thirty-first of December 1970 .........
28.5%
but not 
less than 
Lm1470 
per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  30      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.047.064 3.2.2.2.2 other ................................ 57.5%
but not 
less than 
Lm2960 
per 
vehicle
4. Other (excluding electric vehicles):
1.048.010 4.1 Chassis fitted with engine and cab ............ 57.5%
1.048.020 4.2 Vehicles of unitary (monocoque) structure
fitted with engine and a body consisting only of
the driver’s cab and the bare platform
................. 57.5%
1.048.030 4.3 Other:
1.048.040 4.3.1 New .................................................. 57.5%
1.048.050 4.3.2 Other ................................................ 57.5%
but not 
less than 
Lm3190 
per 
vehicle
1.049.000 5. Electric vehicles:
1.049.010 5.1. battery driven electric vehicles ................ 0%
1.049.020 5.2. petrol (or diesel) electric hybrid vehicles . 16.5%
87.05 Special purpose motor vehicles, other than those
principally designed for the transport of persons
or goods (for example, breakdown lorries, crane
lorries, fire fighting vehicles, concrete-mixer
lorries, road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological units):
1.051.000 1. Crane lorries .......................................................... 0%
1.052.000 2. Mobile drilling derricks ........................................ 0%
1.053.000 3. Fire fighting vehicles ............................................ 0%
1.054.000 4. Concrete-mixer lorries .......................................... 0%
1.055.000 5. Other:
1.055.010 5.1. Breakdown lorries ................................... 0%
1.055.020 5.2. Concrete-pumping lorries ........................ 0%
1.055.030 5.3. Other
87.06 Chassis fitted with engine, for the motor vehicles
of H.S. heading Nos. 87.01 to 87.05:
1.061.000 1. For tractors (other than tractors of H.S. heading
87.09) ........................................................................
The rates 
of tax 
applicable 
in 
categories 
1. to 4. as 
per H.S. 
Code No. 
87.01
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        31
1.062.000 2. For motor vehicles for the transport of ten or more
persons, including the driver .....................................
The rates 
of tax 
applicable 
in 
categories 
1. to 5. as 
per H.S. 
Code No. 
87.02
1.063.000 3. For motor cars and other motor vehicles
principally designed for the transport of persons
(other than those of heading No. 87.02), including
station wagons and racing cars ..................................
The rates 
of tax 
applicable 
in 
categories 
1. to 4. as 
per H.S. 
Code No. 
87.03
1.064.000 4. For motor vehicles for the transport of goods ........ The rates 
of tax 
applicable 
in 
categories 
1. to 4. as 
per H.S. 
Code No. 
87.04
1.065.000 5. For special purpose motor vehicles, other than
those principally designed for the transport of
persons or goods (for example, breakdown lorries,
crane lorries, fire fighting vehicles, concrete-mixer
lorries, road sweeper lorries, spraying lorries, mobile
workshops, mobile radiological units) .......................
The rates 
of tax 
applicable 
in 
categories 
1. to 5. as 
per H.S. 
Code No. 
87.05
87.07 1.070.000 Bodies (including cabs), for the motor vehicles of
H.S. heading Nos. 87.01 to 87.05: 0%
87.08 Parts and accessories of the motor vehicles of
headings Nos. 87.01 to 87.05
1.081.000 1. For tractors (other than tractors of H.S. heading
87.09):
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  32      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.081.001 1.1 Motor vehicle chassis frames .................... The rates 
of tax 
applicable 
in 
categories 
1. to 4. as 
per H.S. 
Code No. 
87.01
1.081.010 1.2 Other parts ................................................ 0%
1.082.000 2. For motor vehicles for the transport of ten or more
persons, including the driver:
1.082.001 2.1 Motor vehicle chassis frames .................... The rates 
of tax 
applicable 
in 
categories 
1. to 5. as 
per H.S. 
Code No. 
87.02
1.082.010 2.2 Other parts ................................................ 0%
1.083.000 3. For motor cars and other motor vehicles
principally designed for the transport of persons
(other than those of heading No. 87.02), including
station wagons and racing cars:
1.083.001 3.1 Motor vehicle chassis frames .................... The rates 
of tax 
applicable 
in 
categories 
1. to 4. as 
per H.S. 
Code No. 
87.03
1.083.010 3.2 Other parts ................................................ 0%
1.084.000 4. For motor vehicles for the transport of goods:
1.084.001 4.1 Motor vehicle chassis frames .................... The rates 
of tax 
applicable 
in 
categories 
1. to 4. as 
per H.S. 
Code No. 
87.04
1.084.010 4.2 Other parts ................................................ 0%
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        33
1.085.000 5. For special purpose motor vehicles, other than
those principally designed for the transport of
persons or goods (for example, breakdown lorries,
crane lorries, fire fighting vehicles, concrete-mixer
lorries, road sweeper lorries, spraying lorries, mobile
workshops, mobile radiological units):
1.085.001 5.1 Motor vehicle chassis frames .................... The rates 
of tax 
applicable 
in 
categories 
1. to 5. as 
per H.S. 
Code No. 
87.05
1.085.010 5.2 Other parts ................................................ 0%
87.09 1.091.000 Works trucks, self-propelled, not fitted with
lifting or handling equipment, of the type used in
factories, warehouses, dock areas or airports for
short distance transport of goods, tractors of the
type used on railway station platforms, parts of
the foregoing vehicles 0%
87.10 1.101.000 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,
and parts of such vehicles 0%
87.11 Motor cycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side-
cars:
1.111.000 1. With reciprocating internal combustion piston
engine of a cylinder capacity not exceeding 50cc:
1.111.010 1.1 Cycles fitted with an auxiliary motor:
1.111.011 1.1.1 classic vintage and veteran vehicles
certified authentic by a body
approved by the Authority:
1.111.012 1.1.1.1 manufactured before or on the
thirty-first of December 1950 .................... 6.5%
1.111.013 1.1.1.2 manufactured on or after the
first of January 1951 but not after the
thirty-first of December 1970 .................... 14.5%
1.111.014 1.1.2 other ................................................. 28.5%
1.111.020 1.2 Other:
1.111.021 1.2.1 classic vintage and veteran vehicles
certified authentic by a body
approved by the Authority:
1.111.022 1.2.1.1 manufactured before or on the
thirty-first of December 1950 ....................
6.5%
but not 
less than 
Lm11 per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  34      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.111.023 1.2.1.2 manufactured on or after the
first of January 1951 but not after the
thirty-first of December 1970 ....................
14.5%
but not 
less than 
Lm23 per 
vehicle
1.111.024 1.2.2 other ................................................. 28.5%
but not 
less than 
Lm45 per 
vehicle
1.112.000 2. With reciprocating internal combustion piston
engine of cylinder capacity exceeding 50cc but not
exceeding 250cc:
1.112.010 2.1 Cycles fitted with an auxiliary motor:
1.112.011 2.1.1 classic vintage and veteran vehicles
certified authentic by a body
approved by the Authority:
1.112.012 2.1.1.1 manufactured before or on the
thirty-first of December 1950 .................... 6.5%
1.112.013 2.1.1.2 manufactured on or after the
first of January 1951 but not after the
thirty-first of December 1970 .................... 14.5%
1.112.014 2.1.2 other ................................................. 28.5%
1.112.020 2.2 Other:
1.112.030 2.2.1 With cylinder capacity exceeding
50cc but not exceeding 125cc:
1.112.031 2.2.1.1 classic vintage and veteran
vehicles certified authentic by a body
approved by the Authority
1.112.032 2.2.1.1.1 manufactured before or on
the thirty-first of December 1950 .........
6.5%
but not 
less than 
Lm20 per 
vehicle
1.112.033 2.2.1.1.2 manufactured on or after
the first of January 1951 but not after
the thirty-first of December 1970 .........
14.5%
but not 
less than 
Lm44 per 
vehicle
1.112.034 2.2.1.2 other ......................................... 28.5%
but not 
less than 
Lm85 per 
vehicle
1.112.040 2.2.2 With cylinder capacity exceeding
125cc but not 250cc:
1.112.041 2.2.2.1 classic vintage and veteran
vehicles certified authentic by a body
approved by the Authority:
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        35
1.112.042 2.2.2.1.1 manufactured before or on
the thirty-first of December 1950 .........
6.5%
but not 
less than 
Lm30 per 
vehicle
1.112.043 2.2.2.1.2 manufactured on or after
the first of January 1951 but not after
the thirty-first of December 1970 .........
21%
but not 
less than 
Lm98 per 
vehicle
1.112.044 2.2.2.2 other ......................................... 42%
but not 
less than 
Lm195 
per 
vehicle
1.113.000 3. With reciprocating internal combustion piston
engine of cylinder capacity exceeding 250cc but not
exceeding 500cc:
1.113.001 3.1 classic vintage and veteran vehicles
certified authentic by a body approved by the
Authority:
1.113.002 3.1.1 manufactured before or on the thirty-
first of December 1950 ...................................
6.5%
but not 
less than 
Lm36 per 
vehicle
1.113.003 3.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 ...............................................
21%
but not 
less than 
Lm115 
per 
vehicle
1.113.004 3.2 other ......................................................... 42%
but not 
less than 
Lm230 
per 
vehicle
1.114.000 4. With reciprocating internal combustion piston
engine of cylinder capacity exceeding 500cc but not
exceeding 800cc:
1.114.001 4.1 classic vintage and veteran vehicles
certified authentic by a body approved by the
Authority:
1.114.002 4.1.1 manufactured before or on the thirty-
first of December 1950 ...................................
6.5%
but not 
less than 
Lm47 per 
vehicle
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  36      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
1.114.003 4.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 ...............................................
21%
but not 
less than 
Lm150 
per 
vehicle
1.114.004 4.2 other ......................................................... 42%
but not 
less than 
Lm300 
per 
vehicle
1.115.000 5. With reciprocating internal combustion piston
engine of cylinder capacity exceeding 800cc:
1.115.001 5.1 classic vintage and veteran vehicles
certified authentic by a body approved by the
Authority:
1.115.002 5.1.1 manufactured before or on the thirty-
first of December 1950 ...................................
6,5%
but not 
less than 
Lm98 per 
vehicle
1.115.003 5.1.2 manufactured on or after the first of
January 1951 but not after the thirty-first of
December 1970 ...............................................
21% 
but not 
less than 
Lm315 
per 
vehicle
1.115.004 5.2 other ......................................................... 42%
but not 
less than 
Lm630 
per 
vehicle
1.116.000 6. Battery driven electric motorcycles ....................... 0%
1.117.000 7. Other ..................................................................... 42%
87.13 1.131.000 Invalid carriages, whether or not motorised or
otherwise mechanically propelled .......................... 0%
87.14 Parts and accessories of vehicles of H.S. headings
number 87.11 to 87.13:
1.141.000 1. Motorcycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side-cars;
side-cars ....................................................................
The rates 
of tax 
applicable 
in 
categories 
1. to 7. as 
per H.S. 
Code No. 
87.11
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        37
1.142.000 2. Invalid carriages, whether or not motorised or
otherwise mechanically propelled .............................
The rates 
of tax 
applicable 
in H.S. 
Code No. 
87.13.
SECOND SCHEDULE Substituted by:
  ( Article 6 ( 2 ))   XXVI. 1997.2.
Amended by:
XVI. 1998.3.
Substituted by:
VI. 1999.2.
H.S Code 
Number
VERA Code 
Number Goods
Rate 
of Tax
87.01 2.01.00.01 Tractors (other than tractors of H.S. heading No.87.09) 0%
87.02  Motor vehicles for the transport of ten or morepersons, including the driver:
2.02.01.01 ( a ) Buses, coaches and mini buses for theconveyance of passengers against payment 
6%
2.02.04.01 ( b ) Midi buses and private mini buses withengine: 
2.02.04.01A ( i ) of a cylinder capacity not exceeding1500cc ...........................................
10%
2.02.04.01D ( ii ) of a cylinder capacity exceeding1500cc ...........................................
15%
2.02.04.01C ( iii ) other .............................................. 15%
2.02.05.01 ( c ) Other ........................................................ 15%
87.03 Motor cars and other motor vehicles principallydesigned for the transport of persons  ( other than
those of heading No. 87.02 ) , including station
wagons and racing cars:
( a ) Vehicles with engine:
2.03.01.01 ( i ) of a cylinder capacity not exceeding1500cc ...........................................
11%
2.03.10.01 ( ii ) of a cylinder capacity exceeding1500cc ........................................... 16.5%
2.03.20.01 ( iii ) other .............................................. 16.5%
87.04 Motor vehicles for the transport of goods .............  10.5%
H.S. 
Code No.
VERA Code 
Number Goods Rate of Tax
  38      CAP. 368. _h              MOTOR VEHICLES REGISTRATION TAX 
87.05 Special purpose motor vehicles, other than thoseprincipally designed for the transport of persons
or goods (for example, breakdown lorries, crane
lorries, fire fighting vehicles, concrete-mixer
lorries, road sweeper lorries, spraying lorries,
mobile workshops, mobile radiological units): 0%
87.06  Chassis fitted with engine, for the motor vehiclesof:
2.06.01.01 ( A ) H.S. heading No. 87.01 ............................. 0%
2.06.10.01 ( B ) H.S. heading No. 87.02 ............................. 6.5%
2.06.20.01 ( C ) H.S. heading No. 87.03: 6.5%
 - With engine :
2.06.20.01A ( i ) of a cylinder capacity not exceeding1500cc ...........................................
11%
2.06.20.01B ( ii ) of a cylinder capacity exceeding1500cc ........................................... 16.5%
2.06.30.01 ( D ) H.S. heading No. 87.04 ............................. 10.5%
2.06.40.01 ( E ) H.S. headings No. 87.05 ............................ 0%
87.09 2.09.00.01 Works trucks, self-propelled, not fitted withlifting or handling equipment, of the type used in
factories, warehouses, dock areas or airports for
short distance transport of goods, tractors of the
type used on railway station platforms, parts of
the foregoing vehicles ............................................ 0%
87.10 2.10.00.01 Tanks and other armoured fighting vehicles,motorised, whether or not fitted with weapons,
and parts of such vehicles ...................................... 0%
87.11 Motor cycles  ( including mopeds )  and cycles fittedwith an auxiliary motor, with or without side-cars  6.5%
87.13 2.13.00.01 Invalid carriages, whether or not motorised orotherwise mechanically propelled ......................... 0%
87.14 Parts and accessories of vehicles of:
2.14.01.01 ( A ) H.S. heading No. 87.11 ............................. 6.5%
2.14.10.01 ( B ) H.S. heading No. 87.13 ............................. 0%
         MOTOR VEHICLES REGISTRATION TAX  _g CAP. 368.        39
THIRD SCHEDULE   Added by:
IX. 2001.19.
Registration tax for vehicles registered for leasing purposes during period
 1st January, 1998 to 31st December, 2000
The above rates are payable by the lessees of those motor vehicles which
were registered for leasing purposes during the period 1st January, 1998 to 31st
December, 2000, before the renewal of the road licences of the said motor vehicles
expiring during the years 2001 and 2002.
FOURTH SCHEDULE                           Added by:
II. 2002.7.
(Article 17A)
Registration tax for temporary registered vehicles
87.03 Motor cars and other motor vehicles principally designedfor the transport of persons  ( other than those of heading
No. 87.02 ) , including station wagons and racing cars:
Vehicles with spark/compression-ignition internal
combustion engine:
3.03.03.01L ( i ) of a cylinder capacity not exceeding 1300cc  10.25%
3.03.12.01L ( ii ) of a cylinder capacity exceeding 1300cc butnot exceeding 1500cc .................................
11.5%
3.03.22.01L ( iii ) of a cylinder capacity exceeding 1500cc butnot exceeding 1800cc ................................. 15%
3.03.32.01L ( iv ) of a cylinder capacity exceeding 1800cc butnot exceeding 2000cc ................................. 17.5%
3.03.42.01L ( ii ) of a cylinder capacity exceeding 2000cc ..... 22.5%.
Product  Rate of Tax 
Temporary registered vehicles Lm 100.
