Issue link: https://www.hub.camaf.co.za/i/984824
Guide on the Determination of Medical Tax Credits (Issue 9) 29 The full rebate of either customs or excise duty of such vehicles is regulated as follows: 44 • Imported vehicles: Part 2 of Schedule 4 to the Customs and Excise Act 91 of 1964, rebate item 460.17, tariff heading 87.00 rebate code 04.02 (transport) and tariff heading 87.03 rebate code 02.04 (to be driven). • Locally manufactured vehicles: Part 2 of Schedule 6 to the Customs and Excise Act, rebate item 630.20 (transport) and 630.22 (to be driven). 44 For further information, please refer to the Excise Guide SE-ADV-02-G01: Vehicles Adapted for Persons with Physical Disabilities.