VAT is always payable. If stopped for customs examination, the client must be in possession of a permanent residents permit if he/she is a new immigrant. Do not ship the auto until the client is in possession of an import permit.
The client must complete all documentation and present it to the customs department together with his/her passport so that customs can attest the CA304a. Customs will only release the vehicle once it is satisfied that everything is in order, and the engine number agrees with that stated on the bill of entry. Once the bill of entry has been endorsed by customs, this document must be presented to the motor license department who will issue the license.
Required documents:
- Import permit
- Passport
- Original Bill of Lading
- Registration papers
- Invoice | 
