Depreciation scale for imported used vehicles standardised to align with second-hand machinery valuation, applying to assessments and pending cases. Prescribes a standard depreciation scale for valuation of imported second-hand motor vehicles: specified quarterly depreciation rates apply in the first through fourth years of use, with depreciation beyond the fourth year allowed on merit subject to an overall limit of 70%; the scale aligns with that for imported second-hand machinery and applies from the date of issue to all pending assessments.