S.I. No. 161/1982 - European Communities (Customs) Regulations, 1982.

S.I. No. 161 of 1982.

EUROPEAN COMMUNITIES (CUSTOMS) REGULATIONS, 1982.

I, RAY MAC SHARRY, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Commission Directive No. 81/952/EEC of 13 November, 1981⁽¹⁾ , hereby make the following Regulations:

⁽¹⁾O.J. No. L347, 3.12.81, p. 32.

1. These Regulations may be cited as the European Communities (Customs) Regulations, 1982.

2. These Regulations shall come into operation on the 1st day of July, 1982.

3. In the Regulations "the Regulations of 1977" means the European Communities (Customs) Regulations, 1977 ( S.I. No. 216 of 1977 ).

4. For the purposes of these Regulations and Commission Directive No. 81/952/EEC the competent authority in the State shall be the Revenue Commissioners, and in these Regulations "the competent authority" shall be construed accordingly.

5. A word or expression that is used in these Regulations and is also used in a Directive of the European Community referred to in these Regulations shall, unless the context otherwise requires, have the meaning in these Regulations that it has in that Directive.

6. The Regulations of 1977 are hereby amended—

( a ) by the insertion in Regulation 3(1) before the definition of "authorisation" of the following definition:

" 'amount to be deducted' means the reduction of import duties on reimported compensating products provided for by these Regulations;",

( b ) by the insertion after subparagraph (c) of Regulation 6(3) of the following:

"and

( d ) the method to be used for calculating the amount to be deducted", and

( c ) by the insertion after paragraph (1) of Regulation 8 of the following paragraph:

"(1A) ( a ) Where a single kind of compensating product is obtained as a result of the processing of a single kind of temporarily exported goods, the amount to be deducted shall be determined by reference to the quantity of those goods required to manufacture the quantity of reimported compensating products.

( b ) Where a single kind of compensating product is obtained as a result of the processing of several kinds of temporarily exported goods, the provisions of subparagraph (a) of this paragraph shall be applied to each kind of goods.

( c ) Where two or more kinds of compensating product are obtained as a result of the processing of a single kind of temporarily exported goods, the amount to be deducted shall be calculated—

(i) according to the quantitative key method by reference to the the quantity of temporarily exported goods required to manufacture each kind of reimported compensating product, if it is possible to determine the quantity of goods which has been incorporated in all their constituent elements in each of the different kinds of compensating product obtained,

(ii) where it is impossible to apply the quantitative key method, according to the value key method, by reference to the value of the reimported compensating products as compared with the total value, determined on the same date, of all the compensating products obtained, the ratio of these two values being applied to the total quantity of temporarily exported goods.

( d ) Where two or more kinds of compensating product are obtained as a result of the processing of two or more kinds of temporarily exported goods, the provisions of subparagraph (c) of this paragraph shall be applied to each kind of goods."

7. These Regulations, so far as they relate to duties of customs and the management of those duties, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute.

GIVEN under my Official Seal, this 26th day of May, 1982.

RAY MAC SHARRY,

Minister for Finance

EXPLANATORY NOTE.

The effect of these Regulations is to amend the European Communities (Customs) Regulations, 1977, in order to implement the provisions of Commission Directive 81/952/EEC which provides for the introduction in Member States not later than 1 July, 1982 of a uniform basis for calculating the duty relief to be given at reimportation on compensating products produced under outward processing arrangements and using as appropriate to the individual case the quantitive or value key method.