Customs (Motor Vehicles Special Tax) Regulations

  Table of Contents

1 Citation

1A Definitions

2 Special tax

3 Tax periods and payment of special tax

4 Claiming exemption from or refund of special tax on account of non-user, de-registration or conversion

5 Application for refund of special tax under regulation 4

6 Refund of special tax for taxis

7 Exemption of special tax

8 Exemption of special tax as Budget 2019 measure

9 Refund of special tax overpaid as a result of exemption under regulation 8