Imported vehicles (HS 8701, 8702, 8703, 8705, 8716) are subject to a 35 per cent duty.
Imported passenger cars (HS 8703) are now subject to an additional 35 % levy (on top of the 35 per cent import duty)
CKDs (knock-down kits for final assembly) are duty free.
SKDs (semi-knocked down kits for final assembly) are subject to a 5 per cent duty
Furthermore, local assemblers are allowed to import a certain amount of passenger cars on a reduced duty.
A similar strategy can be observed with respect to tyres.
Imported tyres for cars are subject to a 20 percent duty
Imported tyres for buses are subject to a 20 per cent duty.