71. Value of certain specified goods

(1)     The value for duty purposes of any goods imported into the Republic ex customs warehouses or ex bonded warehouses within the district of Maputo shall be calculated or determined in accordance with this Chapter as if such goods were imported directly into the Republic from the territory whence they were exported to Maputo.

[Subsection (1) substituted by section 10 of Act 105 of 1976]

(2)     Where any motor vehicle is imported by a natural person for his own use and not for sale, the Commissioner may, notwithstanding the provisions of section 65(1) and (4) but with due regard to the provisions of section 66, determine a value which shall, subject to a right of appeal to the court, mutatis mutandis in accordance with the provisions of section 65(6), be deemed to be the value for duty purposes of such vehicle: Provided that where any natural person who was the owner of and has used such motor vehicle in any territory outside the Republic, imports such vehicle into the Republic, from a territory other than the territory in which it was produced or manufactured, for his own use, and not for sale, the Commissioner may determine the value for duty purposes of such vehicle as if it were imported into the Republic from the territory in which it was produced or manufactured.

[Subsection (2) amended by section 5 of Act 89 of 1984 and section 4 of Act 105 of 1992]