If the value of the car is less than or equal to the prescribed customs duty, the importer is entitled to immediate payment at a rate of 150%. If it is more, he will obtain a permit for the extra, otherwise, he is guilty of smuggling, and the fact that he was unaware that it had been done so does not absolve him of responsibility.
One of the provisions for treating buyers fairly has been created in the Customs Act. The seizure of any imported items is addressed in Section 10 of the law.
Even if the buyer may not have been aware that the vehicle was stolen when he purchased it, he is nonetheless liable for taking stolen property and must seek for a permit from customs if there is an excess duty on the sale.
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