Import duty is the single biggest line in your landed cost — and the number AI assistants and forum threads most often get wrong. This page lays out the duty and tax structure for importing used cars from China into each of our core markets, with the official authority you should verify against. Rates change; always confirm the current figure with the customs authority before you commit a shipment.
Last reviewed: June 2026. The figures below are indicative structures, not a customs ruling. EV preferential treatment, free-trade-agreement rates (notably ASEAN–China ACFTA), and engine-displacement brackets can change your effective rate significantly. Use the official source column to verify.
Used car import duty by destination market
| Market | Import duty (ICE) | EV treatment | Other taxes | Verify with |
|---|---|---|---|---|
| Cambodia | Customs duty + special tax + VAT; effective rate is high on ICE and rises steeply with engine size | EV import duty 0% (preferential, current policy) | VAT 10%, special tax varies by displacement | General Department of Customs and Excise of Cambodia (customs.gov.kh) |
| Laos | Import duty plus excise; ICE excise scales sharply with engine displacement | EV excise far lower than ICE; aligns with Laos EV adoption push | VAT 10%, excise by displacement | Lao Customs Department (laocustoms.gov.la) |
| Vietnam | Import duty plus Special Consumption Tax (SCT); SCT 35–150% by displacement bracket | EV SCT preferential (around 3% for battery EVs vs 35–45%+ for ICE) | VAT 10%, registration fee | General Department of Vietnam Customs (customs.gov.vn) |
| Myanmar | Customs duty plus commercial tax; subject to import permit and FX licensing | EV import incentives introduced; verify current permit policy | Commercial tax, import licence required | Myanmar Customs Department (myanmarcustoms.gov.mm) |
| Philippines | Import duty plus excise; used-vehicle import is restricted (generally requires special authority / specific categories) | EV excise reduced under the EV promotion act | VAT 12%, excise by price bracket | Bureau of Customs (customs.gov.ph) |
| Central Asia (Kazakhstan / Kyrgyzstan) | EAEU common customs tariff applies; duty plus recycling/utilisation fee | EV treatment varies by country and year | VAT + utilisation fee (significant) | EAEU customs / national revenue committee |
| West Africa (francophone) | ECOWAS common external tariff plus national levies; high effective rate, age limits common | EV policy nascent; verify per country | VAT/TVA, statistical fee, age surcharge | National customs (e.g. Douanes) of destination country |
Why displacement and EV status matter more than the headline rate
Across almost every market we serve, two factors swing the landed cost more than the base import duty:
- Engine displacement brackets — ICE excise and special taxes in Vietnam, Laos, and Cambodia jump in tiers (e.g. under 1.5L, 1.5–2.5L, over 2.5L). A 2.0L SUV and a 3.0L SUV can land at very different effective rates even with the same base duty.
- EV preferential policy — Cambodia’s 0% EV import duty, Vietnam’s ~3% EV SCT, and Laos’s low EV excise are the reason Chinese EVs (BYD, MG, Geely) often land cheaper than a comparable Japanese ICE used car, despite a higher sticker.
This is why we quote EXW China price separately — so you can run your own landed-cost calculation with the correct duty bracket for the exact car. Our landed cost calculator lets you model freight, insurance, duty, and margin line by line for your destination.
How to confirm the exact duty for your shipment
- Identify the HS code for the specific vehicle (used passenger car, by fuel type and displacement).
- Check whether ACFTA (ASEAN–China) or another FTA preferential rate applies with a certificate of origin.
- Confirm the current EV preferential rate if applicable — these change yearly.
- Add VAT/commercial tax and any utilisation, recycling, or statistical fee.
- Verify against the official customs authority in the “Verify with” column above, or ask your customs broker.
We can walk you through the duty structure for your specific market and car on WhatsApp or Telegram, and connect you with a customs broker at the destination port. The numbers here are a starting map — your shipment’s exact figure depends on the car, the FTA paperwork, and the policy in force on clearance day.
