summary cloze 1 挑戰原版Sample Paper

Procedure for Customs Inspection of Motor Vehicles

All motor vehicles for use on the roads of Lavender Special Administrative Region (LSAR) are subject to the First Registration Tax under the Motor Vehicles (First Registration Tax) Ordinance, Chapter 110, Laws of LSAR. The Tax is administered (including calculation and collection) by Transport Department on the basis of the published retail price.

The Customs and Excise Department is vested with the authority to conduct tax assessment on vehicles. The Department is also responsible for motor vehicle importers and distributors registration and to process Import Returns regarding the importation of the vehicles.

You should follow the instructions to access the lane either for ‘Importing for Commercial Purpose’ or ‘Importing for Personal Use’. The newly informed Fast Lane for Customs is to make sure putting information about your shipment and proof of annual inspection off or on for your cars, lorry or tractors, using Fast Processing System (FPS).

When you arrive at the border, ensure you have all the relevant paper works for inspectors to check, for instance, a photo ID in addition to your passport and annual inspection vehicle certificate. Drivers should also turn all exterior cab lights on and open all luggage areas for easy inspection.

Any persons importing motor vehicles for their own use and not for sale are not required to register as importers. However, they are still required to submit Import Returns. If you are not a European citizen, showing off your visa is a must and completion of Form 08 is required. Form 08 is available only in the immigration region inside the customs building. After handling Form 08 and Eur3 charge, you will receive a verbal clearance.