Tribunal Rules Low-Mileage Vehicle Registered in UAE as New, Qualifies for Customs Duty Exemption.

Import of brand new vehicle or not - Valuation of the car​​​​​​​ - Regarding the eligibility for customs duty exemption, the tribunal found that the vehicle's low mileage (121 km) and registration in UAE were not sufficient evidence to deem it as used. It emphasized that registration in UAE was likely for technical formalities and not for actual use. .....

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