Motor Vehicles (Registration of Importers) Act, 1968

General provisions in relation to importation of motor vehicles.

7.—(1) Motor vehicles may, in addition to the cases in which their importation is permitted under subsection (2) of this section, be imported under and in accordance with the preceding provisions of this Act, but not otherwise.

(2) A motor vehicle may be imported in any case in which—

(a) the importation, whether temporarily or otherwise, without payment of any duty of customs chargeable on the vehicle, or on payment thereof at a reduced rate, is authorised by or under any enactment,

(b) at the time of importation the vehicle is chargeable with a duty of customs under section 28 (1) (b) of the Finance Act, 1935 , or

(c) the importation is for the purposes of the transit or transhipment under the control of officers of customs and the subsequent exportation of the vehicle or for the warehousing and subsequent exportation of the vehicle.