Regulations, 1998

L.N.18 of 1998

MOTOR VEIDCLES REGISTRATION TAX ACT, 1994

(ACT NO. X OF 1994)

Motor Vehicles Registration Tax Ad (Schedules) (Amendment)

Regulations, 1998

IN exercise of the powers conferrred by section 20 of the Motor

Vehicles Registration Tax Act, 1994, the Minister for Transport and

Ports, with the concurrence ofthe Minster of Finance and Commerce,has

made the following regulations:-

(l) These regulations may be cited as the Motor Vehicles Citation and

Registration Tax Act (Schedules) (Amendment) Regulations, 1998, and commencement.

shall be read and construed as one with the Schedules to the Motor

Vehicles Registration Tax Act, hereinafter referred to as "the Schedule".

(2) These regulations shall come into force on the 1st

February, 1998.

In the First Schedule of the Schedules, for the H.S. Code Amendment of the

•

First Schedule

numbers, the goods and the rates of tax applIcable to H.S. Code Number of the Schedules.

87.03 there shall be substituted the following:-

H.S. Code

Rate of Tax

Goods

Number

Motor cars and other motor vehicles principally

"87.03

designed for the transport of persons (other than

those of heading No. 87.02), including station

wagons and racing cars

(A) Vehicles specially designed for travelling

8703.1000.0 I

on snow; golf cars and similar vehicles

.

55%

(B) Other vehicles, with sparklcompression-

ignition internal combustion engine

(i)

of a cylinder capacity not exceeding

1300cc

- Chassis fitted with engine and cab

55%

8703.0 J 10.0 I

- Vehicles of unitary (monocoque)

8703.0120.01

structure fitted with engine and a body

consisling only of the driver's cab and

the bare rear platfonn

.

55%

- Olher vehicles. new

8703.0191.01

(a) For use as hire or self-drive

8703.0191.02 A-B

motor vehicles

.

30%

(b) Ambulances, prison vans,

8703.0191.01 C-F

hearses, and light weight lhree-wheeled

vehicles having the characteristic of a

motor vehicle of this sub-heading

..

48.5%

(c)

Taxi-cars

.

20%

8703.0191.01 G

(d)

For other usc

..

55%

8703.0191.01 H

- Other vehicles, used

8703.0199.01

(a) For use as hire or self-drive

8703.0199.02 A-B

motor vehicles

.

30% but not less than

Lm650 per vehicle

(b) Ambulances, prison vans,

8703.0199.01 C- F

hearses and lighl weighl three-wheeled

vehicles having the characteristic of a

motor

vehicle

of

this

sub-

48.5% but not less than

heading

.

Lm770 per vehicle

(c)

Taxi-cars

.

20%

8703.0199.01 G

BIll

H.S. Code

Kate o/Tax

Goods

Number

(d)

For other use

.

8703.0199.01 H

55% but not less

than Lm890 per

vehicle

(ii) of a cylinder capacity exceeding

1300cc but not exceeding 1500cc

- Chassis fitted with engine and

8703.0210.01

cab...

58%

- Vehicles of unitary (monocoque)

8703.0220.01

structure fitted with engine and a body

consisting only of the dri ver' s cab and the

bare rear platfonn

.

58%

- Other vehicles, new

8703.0291.01

(a) For use as hire or self-drive

8703.0291.02 A-B

motor vehicles

.

JU%

(b) Ambulances, prison vans,

8703.0291.01 C-F

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor

vehicle

of

this

sub-

heading

.

48.5%

(c)

Taxi-cars

.

8703.0291.0 I G

20%

(d)

Forotheruse

.

8703.0291.01 H

58%

- Other vehicles, used

8703.0299.01

(a) For use as hire or self-drive

8703.0299.02 A-B

motor vehicles

.

30% but not less

than Lm 1000 per

v~hicle

(b) Ambulances, prison vans,

8703.0299.0 I C-F

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor vehicle of this sub-heading

.

48.5% but not less

than Lm 1200 per

vehicle

(c)

Taxi-cars..................... .

8703.0299.01 G

20%

(d)

For other use

.

8703.U299.01 H

58% but not less

than Lm 1460 per

vehicle

(iii) of a cylinder capacity exceeding

1500cc but not exceeding l800cc

H.S. Code

Rate ofTax

Goods

Number

8703.0311.01

- Chassis fitted with engine and

cab

..

65.5%

8703.0312.0 I

- Vehicles of unitary (monocoque)

structure fitted with engine and a body

consisting only of the driver's cab and the

bare rear platform

.

65.5%

8703.0318.0 I

- Other vehicles, new

8703.0318.02 A-B

(a) For use as hire or self-drive

motor vehicles

.

30%

8703.0318.0 I C-F

(b) Ambulances, prison vans,

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor

vehicle

of this

sub-

heading

.

48.5%

(c)

Taxi-cars

.

8703.0318.01 G

20%

8703.0318.01 H

(d)

For other use

.

65.5%

- Other vehicles, used

8703.0319.01

(a) For use as hire'or self-drive

8703.0319.02 A-B

motor vehicles

.

30% but not less than

Lm2000 per vehicle

(b) Ambulances, prison vans,

8703.0319.01 C-F

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor vehicle of this sub-heading

. 48.5% but not less than

Lm2380 per vehicle

(c)

Taxi-cars

.

8703.0319.01 G

20%

(d)

For other use

..

8703.0319.01 H

65.5% but not less than

Lm2970 per vehicle

(iv) of a cylinder capacity exceeding

1800cc but not exceeding 2000cc

- Chassis fitted with engine and

8703.0391.0 I

cab

.

71%

- Vehicles of unitary (monocoque)

8703.0392.0 I

structure fitted with engine and a body

consisting only of the driver's cab and the

bare rear platform

.

H.S. Code

Rate of Tax

Goods

Number

8703.0398.01

- Other vehicles, new

8703.0398.02 A-B

(a) For use as hire or self-drive

motor vehicles

.

30%

8703.0398.01 C-F

(b) Ambulances, prison vans,

hearses, and light weight three-wheeled

vehicles having the characteristic ot a

motor

vehicle

of

this

sub-

heading

.

48.5%

8703.0398.01 G

(c)

Taxi-cars

..

20%

8703.0398.01 H

(d)

Forotheruse

.

71%

8703.0399.01

- Other vehicles, used

(a) For use as hire or self-drive

8703.0399.02 A-B

motor vehicles

.

30% but not less than

Lm2000 per vehicle

(b) Ambulances, prison vans,

8703.0399.01 C-F

hearses, and light weight three-wheeled

vehicles having the characteristic of a

48.5% but net less

motor vehicle of this sub-heading

.

than Lm2380 per

vehicle

20%

(c)

Taxi-cars

.

8703.0399.01 G

71 % but not less than

8703.0399.01 H

(d)

For other use.....................

Lm3220 per vehicle

(v)

of a cylinder capacity exceeding 2000cc

- Chassis fitted with engine and

8703.0410.01

82%

cab

.

- Vehicles of unitary (monocoque)

8703.0420.01

structure fitted with engine and a body

consisting only of the driver's cab and the

82%

bare rear platform

.

- Other vehicles, new

8703.0491.01

(a) For use as hire or self-drive

8703.0491.02 A-B

30%

motor vehicles

.

H.S. Code

Rate of Tax

Goods

Number

8703.0491.01 C-F

(b) Ambulances, prison vans,

hearses, and light weight three-wheeled

vehicles having the characteristic of a

motor

vehicle

of this

sub-

48.5%

heading

.

20%

8703.0491.01 G

(c)

Taxi-cars

.

82%

8703.0491.01 H

(d)

For other use

..

8703.0499.01

- Other vehicles, used

8703.0499.02 A-B

(a) For use as hire or self-drive

30%but not less than

motor vehicles............... .

Lm4000 per vehicle

.

8703.0499.0 I C-F

(b) Ambulances, prison vans,

hearses, and light weight three-wheeled

vehicles having the characteristic of a 48.5% but not less than

motor vehicle ofthis sub-heading

. Lm4825 per vehicle

20%

8703.0499.0 I G

(c)

Taxi-cars

.

:;2% but not less than

8703.0499.01 H

(d)

For other use.:................

Lm7530 per vehicle

Other

(C)

8703.9010.01

- Chassis fitted with engine and

65.5%

cab

.

8703.9020.0 I

- Vehicles of unitary (Monocoque)

structure fitted with engine and a body

consisting only of the driver's cab and the

65.5%

bare rear platform

..

- Other

65.5%

8703.9091.01

--- New

.

65.5%".

8703.9099.0 I

-- - Other.

.