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Customs - Highlights / Catch Notes

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Import of a car - new or used car - Given the proximity of the ...

Customs

October 1, 2016

Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new car and became a 'second hand' car at the time of its import - benefit of exemption allowed - HC

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