Customs and Excise Act: Guidelines, rules and conditions pertaining to permits issued under Rebate Item 460.17/87.03/04.04 for vintage and/or internationally collectable motor vehicles not imported for daily transport use or Tarfiff 87.03 purposes

13th December 2017

This document serves to provide reference and procedural guidelines, for the application of  permits in terms of rebate provision of 460.17/87.03/04.04. This document  therefore,  addresses  the  guidelines,  rules  and  conditions  to  the aforementioned rebate item and the permit application process to be followed by the applicants.