Select your Sector Electric Vehicles Incentive Data No customs duty on import of plant and machinery for manufacture of EVs. No Sales Tax on imports of CKD kits of EVs. Low rate of Customs Duty on import of EV CKD & Specific Parts. Concessionary rate of Customs duty on import of Completely Built EV Units (CBU’s). Low Customs duty on import of Electric Vehicle Chargers. VAT Exemption on CBU/CKD import of certain type of Electric Vehicles. Exemptions of Custom duty on Inputs for manufacturing EVs.