The requirements for importing a motor vehicle under rebate on motor vehicles for the physically handicapped are as follows:

• Application letter
• Certified photocopy of the individual’s identity document
• Proof of residence
• Medical report from a specialist doctor who specialises in the client’s particular disability
• Pro-forma invoice for the desired motor vehicle
• Driver’s licence

Please Note:

• The motor vehicle should have been manufactured in the last 10 years, i.e. from 2002 to date, and should be either a sedan or a station wagon.
• The rebate suppresses the payment of duty so only VAT remains payable.
• You are supposed to be issued with the rebate letter before the motor vehicle arrives at the port of entry so that the details on the letter are checked against the motor vehicle when it arrives.

Yes every trade in business is still required to register and pay the relevant taxes like Income Tax, VAT, PAYE and withholding taxes.

All commercial imports should have a current ITF263 Also known as Tax Clearance Certificate, if one does not have they pay Presumptive tax.