How do you import a car from Japan to Brunei, and what does it cost? (2026)
Last reviewed by AVON INTERNATIONAL CO., LTD., licensed USS member dealer (card L-1525)
Brunei charges no VAT, GST or sales tax; a car pays only customs import duty and excise, at the rates shown in the duty table. Used cars must be imported by a licensed company, be right-hand drive and be no more than 3 years from first registration (5 years for qualifying private importers), and pass a Land Transport Department technical inspection.
Worked example: a 2024 Toyota Yaris 1.5 L hybrid costs about 24,000 to 24,800 BND (US$18,800 to US$19,400) delivered to Bandar Seri Begawan, at exchange rates of 14 October 2026.
Car import duty calculator for Brunei
Brunei drives on the left and registers right-hand-drive cars, so Japanese domestic stock fits. Two rules shape the market more than tax does. First, used cars can be imported only by companies licensed for trading under the Miscellaneous Licences Act, with approval from the Land Transport Department (JPD) before the car is shipped. Private import is not allowed except for people covered by the general exemption in the Customs Import Duty Order or holders of a special permit, and such a car cannot change owner for 4 years without approval from the Controller of Customs. Second, age. A used car brought in by a licensed company must be no more than 3 years from its first registration; one imported under a private exemption may be up to 5 years. Commercial vehicles may be up to 5 years and off-road vehicles up to 8. Brunei has no VAT or GST, so the tax bill is customs duty and excise on the customs value, which customs assesses itself. JPD inspects every imported used car, and a car that fails is not registered and must leave the country.
Can you import a used car from Japan to Brunei?
- Steering
- Right-hand drive only
- Age limit
- Used cars must be imported by a licensed company and be no more than 3 years from first registration, right-hand drive only. Private-name imports are allowed only for persons exempt under the Customs Import Duty Order or holding a special permit, with a 5-year limit (JPD). Brunei drives on the left, so Japanese right-hand-drive stock fits.
- Inspection
- Land Transport Department (JPD) inspection on arrival.
- Permits
- Used-car import needs Controller of Customs + Land Transport Department approval; in practice used imports run through licensed trade/dealer channels rather than free private import.
- Special rules
- Brunei has NO VAT, GST or general sales tax — the tax burden is just a light customs duty plus car excise.
- Entry ports
- Muara Port
How do you import a car from Japan to Brunei, step by step?
Check age and steering
A used car imported by a licensed company must be right-hand drive and no more than 3 years from first registration. Private importers under the exemption may bring cars up to 5 years old.
Get Land Transport Department approval
JPD approval is required before a used car is imported. The application includes the import form, the export certificate, the purchase invoice and the technical specification with an English or Malay translation.
Buy the car and obtain the export certificate
After purchase in Japan the registration is cancelled and an export certificate is issued. JPD lists it among the required documents.
Ship to Muara
Cars from Japan arrive at Muara Port. The bill of lading is needed for the customs declaration.
Clear customs and pay duty
The importer declares the car to the Royal Customs and Excise Department, which assesses the value and collects customs duty and excise. No VAT or GST is charged.
Technical and roadworthiness inspection
JPD carries out a technical inspection, followed by a roadworthiness inspection at the vehicle inspection centre. It checks glass tint (over 70% light transmission), lights, plate space and that the car is unmodified.
Register and license the car
After passing, JPD issues a technical approval certificate and registration card, and the car is registered and licensed.
Documents checklist
- JPD import application form and approval
- Commercial invoice proving purchase
- Japanese export certificate
- Vehicle technical specification with English or Malay translation
- Safety glass certificate
- Photographs of the vehicle
- Bill of lading
- Customs declaration
- Copy of the applicant's smart ID card and driving licence
What import duties and taxes does Brunei charge?
| Tax | Rate | Charged on |
|---|---|---|
| Customs Duty | 0% | CIF value |
| Excise Duty (motor cars) | 20% | CIF value |
Customs Duty
Rate: 0%. Charged on: CIF value. Source: Royal Customs and Excise — Amendments to customs duties (17 May 2023).
Excise Duty (motor cars)
Rate: 20%. Charged on: CIF value. Source: Royal Customs and Excise — Amendments to customs duties (17 May 2023).
Motor cars (HS 87.03) are among the few goods in Brunei that still carry duty. Two charges apply: customs import duty and excise, both levied under the Customs Import Duties and Excise Duties Orders and collected by the Royal Customs and Excise Department. Since 17 May 2023 import duty on motor cars is 0% and excise on completely built-up cars ranges from 10% to 45%; the notice does not publish the band boundaries, so the duty table uses 20% as a mid estimate. The value for duty is not simply the invoice: JPD states that the value of a used car is subject to customs evaluation. Brunei does not charge VAT, GST or any general sales tax, so nothing is added on top of duty and excise.
How much does it cost to import a car from Japan to Brunei?
| Car (year, engine) | FOB Japan | CIF Muara Port | Duties & taxes | Door-to-door, low to high |
|---|---|---|---|---|
| 2024 Toyota Yaris 1.5 L hybrid | US$14,200 | US$15,400 | US$3,08020% of CIF | BND 24,000 – 24,800US$18,800 – US$19,400 |
| 2024 Toyota Harrier 2.0 L | US$33,600 | US$35,200 | US$7,05020% of CIF | BND 54,500 – 55,400US$42,600 – US$43,300 |
| 2024 Toyota Hilux 2.4 L diesel | US$36,000 | US$37,900 | US$7,58020% of CIF | BND 58,600 – 59,600US$45,800 – US$46,500 |
Assumptions: typical auction price for the model and year plus ¥70,000 export costs (FOB), route freight from −12% to +15%, port and clearing charges from the dataset, inland delivery to Bandar Seri Begawan. Customs assesses the final duty, sometimes on its own valuation.
This market taxes by engine size, age or fuel. Enter all three for a tighter figure.
How long does shipping take, and which ports?
| Port | Method | Transit (days) | Freight from (sedan) |
|---|---|---|---|
| Muara Port | Container | 12–22 | US$1,200 |
Sailings to Muara are less frequent than to larger regional ports, and cars often travel in containers, sometimes via a transhipment hub.
Which Japanese cars are popular in Brunei?
- Models and prices
Toyota Harrier
A mid-size SUV with a 2.0-litre petrol or hybrid engine. Recent examples fit within the 3-year rule.
- Models and prices
Toyota Hilux
A pickup used for work and leisure, sold in Japan with a 2.4-litre diesel. Off-road and commercial classes have longer age limits than private cars.
- Models and prices
Toyota Alphard
A large MPV popular as a family car. Only cars registered within the last 3 years qualify through licensed importers.
- Models and prices
Toyota Yaris
A small petrol or hybrid hatchback. Low running costs and easy parts supply make it a common choice.
- Models and prices
Honda Vezel
A compact SUV with a 1.5-litre petrol or hybrid engine, available in recent model years that meet the age rule.
How much is inland delivery to cities in Brunei?
| City | From port | Sedan | SUV / wagon | Extra days |
|---|---|---|---|---|
| Bandar Seri Begawan | Muara Port | US$120 | US$160 | 1 |
| Tutong | Muara Port | US$180 | US$230 | 1 |
| Seria | Muara Port | US$250 | US$320 | 1 |
| Kuala Belait | Muara Port | US$270 | US$340 | 1 |
How do you avoid scams when buying a car from Japan?
- Check that the exporter is a registered Japanese company: look up its corporate number and address, and prefer members of the Japan Used Motor Vehicle Exporters Association.
- Ask for the original auction sheet and, after purchase, the export certificate. Both name the chassis number, which should match the invoice.
- Pay only to a company bank account in the exporter's name, never to a personal account or a money-transfer agent.
AVON INTERNATIONAL company and licence details are on the About page, and the JUMVEA member list is public. JUMVEA (exporters association) · About AVON INTERNATIONAL · Is buying a car from Japan safe?
Frequently asked questions
- How old can a used car imported to Brunei be?
- No more than 3 years from first registration when imported by a licensed company. Under a private exemption the limit is 5 years. Commercial vehicles may be 5 years old and off-road vehicles 8.
- Can I import a car to Brunei in my own name?
- Usually not. Used cars are imported by licensed companies. Private import is allowed only under the general exemption in the Customs Import Duty Order or with a special permit, and the car cannot be transferred for 4 years.
- Is there VAT or GST on cars in Brunei?
- No. Brunei has no VAT, GST or sales tax. An imported car pays customs import duty and excise only.
- How much is duty on a car from Japan to Brunei?
- Customs import duty and excise apply, set by the Royal Customs and Excise Department and last amended on 17 May 2023. The duty table on this page shows the rates the calculator applies.
- Does Brunei accept left-hand-drive cars?
- No, not as used imports. JPD requires imported used cars to be right-hand drive, which Japanese domestic cars are.
- What does the JPD inspection check?
- Glass light transmission over 70% with a safety glass certificate, standard light colours, number plate space, original rims and tyres and no modifications. A car that fails is not registered and must leave Brunei.
- Can a car with tinted windows or aftermarket parts be registered in Brunei?
- No. JPD rejects used cars that are modified or fitted with extra parts, and glass must pass more than 70% of light.
- Which port do cars from Japan arrive at in Brunei?
- Muara Port, the country's main container port near Bandar Seri Begawan.
Sources
- Land Transport Department (JPD) — Technical inspection and conditions to import used cars — checked 15 October 2026
- Royal Customs and Excise Department — Amendments to customs import and excise duties, 17 May 2023 — checked 15 October 2026
- Royal Customs and Excise Department — Customs import duty guide — checked 15 October 2026
- PwC Worldwide Tax Summaries — Brunei other taxes (no VAT; motor vehicles are excise goods) — checked 15 October 2026
Car import duty calculator for Brunei
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Estimate only. Duties are assessed by customs on arrival, freight rates move, and rules change. Check current figures before you buy.