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(1) A person who imports a motor vehicle into the country and does not enter and clear the motor vehicle within sixty days after final discharge of the ship or aircraft or in the case of a motor vehicle imported over land the date on which it crossed the national borders into the country shall forfeit the motor vehicle to the State.

(2) The Commissioner-General shall dispose of a motor vehicle which is forfeited to the State or sell the motor vehicle on an “as is” basis.

(3) The price at which a forfeited motor vehicle is disposed of, whether by auction sale, allocation, or any other method shall include the duty and taxes eligible on the motor vehicle.