THE CUSTOMS AND EXCISE (REMISSION)
(SAFARI RALLY) ORDER
1. This Order may be cited as the Customs and Excise (Re- mission) (Safari Rally) Order. 2. Subject to paragraph 3, there shall be remitted the whole of the import duty payable on motor vehicles, and spare parts specified in the Schedule, which -
(a) are imported or purchased prior to clearance through customs for use in the Safari Rally;
(b) having been temporarily imported under section 143 of the Act for use in the Safari Rally, are purchased during the period of temporary importation by a rally driver resident in Kenya for use in the Safari Rally;
(c) having been imported under conditions whereby exemption from payment of duty is granted under the Third Schedule to the Act, or whereby remission or refund of duty has been granted by the Minister, are purchased by a rally driver resident in Kenya for use in the Safari Rally;
(d) in the case of vehicles only, are assembled in Kenya and purchased by a rally driver for use in the Safari Rally. 3. (1) Remission of duty under paragraph 2 is made on the conditions that -
(a) it applies only to motor vehicles and parts imported or purhased for use by bona fide rally drivers resident in Kenya who have been approved and recommended to the Minister, or a person authorized by him in writing, by the Safari Rally Committee and accepted as such by him;
(b) the Minister, or a person authorized by him in writing, shall issue to the Commissioner his written approval for the remission in each case;
(c) where the motor vehicles or parts cease to be used, or, in the case of parts, to be assigned for use, for Safari Rally purposes, or are disposed of in Kenya to persons not entitled to exemption from, or remission of, duty, duty shall, subject to subparagraph (3), immediately become payable at the appropriate rate;
() the Minister may at any time rescind the remission in respect
d) the minister may at any time rescind the reemission in respect of any particular motor vehicle or spare parts, in which case the whole of the duty originally payable shall become payable forthwith.
(2) Nothing in subparagraph (1) (a) or (c) shall prevent a motor vehicle or spare parts from being used in other rallies in Kenya.
(3) Where a motor vehicle has been kept in Kenya in compliance with the conditions specified in subparagraph (1), and in particular has been entered for, and has taken part in, each Safari Rally during the period of three years from the date of importation, it may, if no rescission of remission has been made, thereafter be sold without payment of duty.
Spare parts in Relation to any one Rally Driver
1. One engine assembly complete, or such individual parts making up one engine as the the rally driver require, including, in either case, a starter motor, alternator and clutch.
2.One sear box assembly complete.
3. One differential assembly and one front and/or rear axle assembly, or such individual parts making up one front and/or rear axle assembly as the rally driver requires.
4. Up to four front suspension assemblies, or such individual parts making up those assemblies as the rally driver requires.
5. Up to two sets of rear shock absorbers.
6. Up to twelve rally type rims,
7. Up to thirty rally tyres.