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Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Import of brand new vehicle or not - Valuation of the ...

Case Laws     Customs

February 28, 2024

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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