Clause 2

The Customs Act is amended by inserting, immediately after section 16, the following section:“Rebate for motor cars16A. The Minister may, by order, grant, subject to such conditions as he may consider fit to impose, a rebate on any customs duties paid in respect of a motor car and may, by order, direct that the rebate shall not be refunded but shall only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act [Cap. 276].”.