Age
Nine years changes the levy. Fifteen years can stop the import.
The calculator counts age as the year of import minus the year in the URA guide. URA can use the exact month of manufacture, so a vehicle can cross a threshold while it is at sea.
| Class | Under 9 years | 9 years to under 15 | 15 years or older |
|---|---|---|---|
| Passenger and saloon vehicles | No levy | 50% of CIF | Not allowed |
| Goods vehicles under 4 tonnes, and motorcycles | No levy | 20% of CIF | Not allowed |
| Goods vehicles of 4 tonnes or more | No levy | 20% of CIF | Allowed, still 20% if 9 years or older |
That table is the one URA publishes in its import FAQ. It matches the environmental-levy schedule as amended in 2023: 50% of CIF for a motor vehicle of nine years or more, excluding goods vehicles, and 20% of CIF for a vehicle of that age principally designed to carry goods. The 2018 amendment banned importation of a motor vehicle which is fifteen years old or more, with stated exceptions.
What the exceptions cover
The ban does not apply to road tractors for semi-trailers, goods vehicles with a gross vehicle weight of at least four tons, special-purpose vehicles, agricultural or forestry tractors, or earth-moving machinery. A Hilux coded 8704.21 is a goods vehicle not exceeding 5 tonnes, so the calculator starts it in the under-4-tonne class. If the actual gross weight is 4 tonnes or more, change the class. Headings for tractors, trailers and special-purpose machines start in a separate class with no levy and no ban in this estimate. Confirm those headings, because the levy schedule is written for motor vehicles rather than for every code in the guide.
The 2026 bill that would have changed this
A Traffic and Road Safety (Amendment) Bill, 2026 proposed a 13-year import limit and a stepped levy of 20%, 30%, 40% and 50% from nine to twelve years. Parliament’s bill tracker shows that bill withdrawn on 21 April 2026. This site therefore keeps the 15-year limit and the 50% / 20% schedule. If a later Act commences, the calculator should be updated before it is used for a purchase.
For an import in 2026, a 2018 passenger car is 8 years old and pays no levy. A 2017 passenger car is 9 and pays 50%. A 2011 passenger car is 15 and is treated as not allowed. Use the calculator with the year of the shipment you actually expect, not the year you are browsing.