Namibia's import duty system combines SACU benefits with a unique age-based excise structure and the mandatory MVIP permit process.
The Formula
Total tax = Customs duty (0% if SACU origin, else SACU CET) + Excise duty (0–37% based on age and engine) + VAT (15% of CIF + duties) + CO2 levy (variable).
For SACU-Origin Vehicles (Durban Stock)
- Customs duty: 0%
- Excise duty: see age/engine table below
- VAT: 15% on CIF + excise (if applicable)
Excise Duty Table
| Vehicle Age | < 2000cc | ≥ 2000cc |
|---|---|---|
| 0–5 years | 0% | 0% |
| 5–8 years | 20% | 22% |
| 8–10 years | 30% | 35% |
| 10+ years | 37% | 37% |
Worked Example
Toyota Rav4 2000cc (2014, 10 years old), CIF = USD 10,000:
- Customs duty: USD 0 (SACU)
- Excise duty: 35% × USD 10,000 = USD 3,500 (2000cc, 8–10 years)
- VAT: 15% × (USD 10,000 + USD 3,500) = USD 2,025
- MVIP permit: ~USD 80
- Total tax and fees: USD 5,605
Note: If the same vehicle were 4 years old (0–5 bracket), excise would be 0%, and total tax would be just USD 1,500 (VAT + MVIP). Vehicle age dramatically affects landed cost in Namibia.
Use our online duty calculator for an instant Namibia import duty estimate including excise.
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