Non-Tariff Barriers

Non-Tariff Measure

NTM classification

B14: Authorization requirements for importing certain products 

Date when the measure came into force

13 August 1963 

Publication where the measure is specified

Act No: CAP. 484 : SECOND-HAND MOTOR VEHICLES PURCHASE TAX 

Regulation where the measure is specified

Second-hand Motor Vehicles Purchase Tax Act, 1963 

Country/Region applying the measure

Kenya 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

3A. Dealers to be licensed
(1) No person shall carry on the business of buying and selling second-hand motor vehicles unless he holds a licence to do so, issued by the Registrar of Motor Vehicles.
(2) A fee of two thousand five-hundred shillings shall be payable for a licence under subsection (1):
Provided that no fee shall be payable by a person who holds a dealer’s general licence issued under section 23(1) of the Traffic Act (Cap. 403).
(3) A licence under subsection (1) shall be valid for a period of one year from the date of issue.
(4) Any person who contravenes subsection (1) shall be guilty of an offence and liable to a fine not exceeding one thousand shillings.
[Act No. 23 of 1968, s. 2, Act No. 13 of 1979, s. 9, Act No. 14 of 1982, s. 27, Act No. 8 of 1985, s. 22, Act No. 10 of 1988, s. 41.]
4. Purchases by dealers
(1) Where a person holding a licence under section 4 carries on the business of buying and selling second-hand motor vehicles and buys a second-hand motor vehicle in the course of that trade for the purpose only of resale (other than resale by way of hire-purchase), purchase tax shall not be payable in respect of that purchase.
(2) A person holding a licence under section 3A of this Act shall inform the Registrar of Motor Vehicles in writing, in such form (if any) as may be prescribed—
(a) of every purchase of a second-hand motor vehicle which he buys in the circumstances mentioned in that subsection; and
(b) of the resale of a vehicle which he has so bought, with the name and address of the purchaser,within seven days after the purchase or resale, as the case may be, and if he fails to do so the Registrar of Motor Vehicles may cancel his registration. 

Reference of the measure

Section 3A & 4 

Measure also domestic

Yes 

Products affected by the measure.

Description

Second Hand motor Vehicles 

Countries/Regions affected by the measure.

Description

All countries