|
How can you make a self-assessment of duties and taxes payable on your car?
|
TO calculate duties/taxes payable on your
car, you should know the value of your car, which may not
necessarily be the value you declared or the car purchase price. It
is in fact the price lists presented by car agents in Jordan for the
brand new (2007) models*. To calculate the value of car models prior
to the year 2007.
The department uses the depreciation percentage as in the
following table 1: -
|
Model year |
Depreciation Percentage |
| 2007 |
No depreciation |
| 2006 |
85.00 % |
| 2005 |
76.50 % |
| 2004 |
72.675 % |
| 2003 |
70.49475 % |
| 2002 |
69.08 % |
| Before 2002 |
69.08 % |
The value of the car is the C & F cost +
1% insurance fees = CIF
The cost of the car = the price of the car that includes:
a. Cost of the standard options
b. Cost of additional options if included in the car
C & F value = the cost of the car + freight
Freight includes: a. Inland freight
b. Sea fright
After determining the value of the car (Price of the model year 2005
times depreciation percentage) customs duties are then calculated as
follows:
|
Type |
Duty rate |
Special Sales Tax |
General Sales Tax |
Aggregate |
|
Passengers cars |
|
Less than 5 years old |
16 % |
35 % |
16 % |
81.25 % |
|
More than 5 years old |
16 % |
56 % |
|
81.25 % |
|
Passengers cars
electrically totally or partially (battery) hybird |
|
Less than 5 years old |
0 |
25 % |
16 % |
54 % |
|
More than 5 years old |
0 |
56 % |
|
56 % |
|
Cars for Goods
Transport |
|
Double cabin and van vehicles
* GVW not exceeding 5 tones Less than 5 years old |
30 % |
|
16 % |
50.80 % |
|
Double cabin and van vehicles
* GVW not exceeding 5 tones More than 5 years old |
30 % |
16 % |
|
50.80 % |
|
GVW Not exceeding 4 tones *
Less than 5 years old |
30 % |
|
16 % |
50.80 % |
|
GVW Not exceeding 4 tones *
More than 5 years old |
30 % |
16 % |
|
50.80 % |
|
GVW Exceeding 4 tones but not
exceeding 5 tones Less than 5 years old |
10% |
|
16 % |
27.60 % |
|
GVW Exceeding 4 tones but not
exceeding 5 tones More than 5 years old |
10% |
16 % |
|
27.60 % |
|
GVW Exceeding 5 tones but not
exceeding 20 tones Less than 5 years old |
0 |
|
16 % |
16.00 % |
|
GVW Exceeding 5 tones but not
exceeding 20 tones More than 5 years old |
0 |
16 % |
|
16.00 % |
|
Tractors Less than 5 years
old |
0 |
|
16 % |
16.00 % |
|
Tractors More than 5 years
old |
0 |
16 % |
|
16.00 % |
|
Trailer Less than 5 years old |
10 % |
|
16 % |
27.60 % |
|
Trailer More than 5 years old |
10 % |
16 % |
|
27.60 % |
|
Semi trailer Less than 5
years old |
0 |
|
16 % |
16.00 % |
|
Semi trailer More than 5
years old |
0 |
16 % |
|
16.00 % |
|
Buses and Vehicle
for transport of 10 or more persons |
|
Diesel engine Less than 5
years old |
15 % |
|
16 % |
33.40 % |
|
Diesel engine More than 5
years old |
15 % |
16 % |
|
33.40 % |
|
Petrol engine Less than 5
years old |
30 % |
|
16 % |
50.80 % |
|
Petrol engine More than 5
years old |
30 % |
16 % |
|
50.80 % |
* GVW = Gross vehicle Weight
Notes:
-
Vehicles of headings (87.02 , 87.04 , 87.05 ) more than 5 years old
are subject to 16% special sales tax .
-
If an import license is not supported, an additional 2.5% are
added to customs duties and taxes.
-
Standard safety and environment equipments value is exempted from
Custom Duty and general Sales Tax, provided that it does not exceed
15% of the total car value.
* Model year values for determining depreciation according to table
1, can be obtained from the Jordan Customs.
| 
