Diplomatic vehicle sale restrictions require concurrence and offer to state corporation before disposal; customs liability may apply. Privileged persons importing or purchasing motor vehicles duty free must not sell or dispose of them without prior concurrence: sales to the State Trading Corporation require Ministry of External Affairs concurrence and other sales require Central Board of Revenue concurrence after offering the vehicle first to the State Trading Corporation. If sold prematurely to a non privileged person, the seller undertakes to pay customs duty as determined by the nearest customs or central excise authority. Transfers-even to other privileged persons-require prior Central Board of Revenue concurrence and prescribed notification, exemption certificate issuance and forwarding to customs and the Protocol Division.