3 February 2015 | Comments
As of 1 June 2014, vehicles imported into St Helena are charged at a variable rate of customs duty based on the CO2 emissions of the vehicle. This provides an incentive to the importer to buy more fuel efficient, lower emission vehicles – allowing them to make a choice about the environmental implications of their car purchase.
Customs & Excise now use the following table to calculate customs duty.
| Band | CO2 per km | Previous Rate | Current Rate | Example Vehicles in this Band |
| A | 0-100g | 35% | 15% | Toyota Prius Hybrid
Ford Fiesta ECOnetic 1.6 TDCi Ford Focus ECOnetic 1.6 TDCi Toyota Aygo Ice 1.0 VVT-i |
| B | 101-120 g | 35% | 25% | Vauxhall Astra SRi 1.3 CDTiecoFLEX
Ford Focus Zetec 1.0T EcoBoost Suzuki Swift 1.2 SZ2 Renault Megane 1.2 TCe |
| C | 121-165g | 35% | 35% | Volkswagen Polo SEL 1.2 TSI
Suzuki Jimny 1.3 SZ3 Ford Focus Studio 1.6 Land Rover Freelander 2 2.2 TD4 S |
| D | 165g-185g | 35% | 40% | Suzuki Grand Vitara 1.9 DDiS SZ5
Toyota RAV4 XT-R 2.0 VVT-i Volkswagen Golf GTI 2.0 TSI |
| E | > 185g | 35% | 45% | Land Rover Defender 110
Toyota Land Cruiser V8 Suzuki Grand Vitara 2.4 SZ4 |
The CO2 emissions used in the duty calculation are based on the official CO2 figures provided by the car manufacturer – these can be found on the UK Government’s official site, Vehicle Certification Agency – an Executive Agency of the Department for Transport http://carfueldata.dft.gov.uk/. This is the site Customs & Excise use for duty calculation. The duty is NOT based on the current CO2 emission of a car, which does vary from car to car and with age and use. Custom & Excise therefore do not use emission reports provided as part of UK MOTs to calculate the duty payable.
The rate is then applied against the value of the vehicle to give the duty payable. This is taken from the sales receipt or invoice for the vehicle. The value is checked against similar sale prices and any discrepancies are further investigated by Customs & Excise.
If you have any further questions on the how to calculate your duty then please contact Customs & Excise on tel: 22287, email: customsmanager@hmrc.gov.sh or visit the office at the Wharf.
SHG
3 February 2015
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