Principle

Private cars and motorcycles belonging to foreigners who have been authorised to settle and reside in Madagascar, or to Malagasy nationals previously resident abroad who are permanently returning to the country, are exempt from import duty and taxes, subject to the following provisions and conditions:

• this concessionary system only applies to motor vehicles accompanying the entirety of the furniture included in the move
  
  
• this system is only applicable to people whose actual place of domicile is outside Madagascar
  
  
• this system does not apply to people who have retained their domicile in Madagascar and who are returning after having spent a period of time abroad
  

Applicability

For a single move, the exemption is limited to one private car and one motorcycle per family, regardless of the make of the vehicles.

In order to benefit from this exemption, the abovementioned motor vehicles must:

• be recognised as being in current use
  
  
• have been the property of the person in question for at least one year as at the date on which he/she definitively left his/her domicile abroad
  
  
• have been subject to either inland duties or import tax and duties in the country of origin (with registration under the name of the person in question with a standard registration number, outside Madagascar)
  
  
• have served for the personal and exclusive use of the owner and be intended for the same use in Madagascar
  
  
• be imported and cleared through customs at the same time as the furniture
  
  
• be listed in the inventory of this furniture with their full details (make, registration number, chassis number and engine number)
  

Exclusion

The following are excluded from this exemption:

• minibuses, lorries and other similar vehicles
  
  
• aircraft
  
  
• boats
  
  
• private vehicles intended for the running of a business or company, even if registered in the name of the person in question

Customs formalities to be completed
(see above)