Amendment of Rules: Selling duty free motor vehicles to diplomats

Customs and Excise Act, 1964 Amendment of Rules

Implementation date: 24 June 2022

SARS Notice R 2188 identifies who may sell new motor vehicles free of duty to persons entitled to diplomatic immunities or privileges

Information

The following persons may now sell new motor vehicles free of duty to persons entitled to diplomatic immunities or privileges under the Diplomatic Immunities and Privileges Act:

• The importer of a new motor vehicle entered for storage in a customs and excise storage warehouse, in terms of rebate item 406.02, 406.03, 406.04, 406.05 or 406.07;
• The licensee of a customs and excise storage warehouse, in terms of rebate item 406.02, 406.03, 406.04, 406.05 or 406.07; or
• The licensee of a customs and excise manufacturing warehouse, in terms of rebate item 631.00. Read more: Notice R.2188