Thanks, very good table for orientation, a similar one was used in Morocco, but finally does not say anything else than:
<500 cc 15%
< 1600 cc 55%
all above 100 %
But the impertinent question is: OF WHAT? WHO FIXES THE VALUE OF THE CAR AT THE TIME OF ITS ARRIVAL!!! Does MRA accept the given CIF value in the bill of lading? In Morocco Customs based their assessment on the value of the second hand car after three years depreciaton, whatsoever the age of the car is. Which brought the import excise for a simple 250 D (the most popular over there) to sometimes 5 times the actual car value back in Europe.
If one diggs inside deep into the matter, this site helps a little further: http://www.gov.mu/portal/sites/mra/pricelist.ht
, but only few models are listed.
They say: The Free on Board (FOB) value for Customs purposes of any of the above mentioned vehicles is calculated as follows - GN 108 of 2003 refers: (What is GN??)Retail Market Price * 0.75 reduced by 9% for the first month of use and 1% for each subsequent month up to a maximum of 56%.
Hence any bigger and older vehicle attracts 100 % excise duty on 44 % of the retail market price. And here again, who determinates the retail market price????
Other Retail Market Prices are available in Guide Books such as the Japanese Automotive Guide Books and Parker's Car Price Guide. (same like Argus and Schwacke Liste, but again not all vehicles are listed there)
Please note that the values are indicative and for further information, you may contact the Second Hand Vehicles Section on 206 3443. This statement brings back the issue of bilateral negociations.
However, if they accept an excise duty of 100 % of 44% + VAT of the new car retail value according to Parker's Car Price Guide, it is far better to buy a sound second hand car in Europe than to buy one locally.