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Amendment of section 15 (charge of tax on imported goods) of Principal Act.
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125.— Section 15 of the Principal Act is amended with effect from 1 January 2011 by inserting the following after subsection (7):
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“(8) In the case where the importation of goods is followed by a supply or transfer of those goods to a person registered for value-added tax in another Member State paragraph 2(1) of Schedule 2 applies only if the person who imports those goods (referred to in this subsection as the ‘importer’)—
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(a) at the time of importation declares the following information:
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(i) the importer’s registration number,
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(ii) the identification number (referred to in the definition in section 1 of ‘a person registered for value-added tax’) of the person to whom the goods are supplied or transferred,
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and
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(b) provides evidence, if so requested by the Revenue Commissioners, that the imported goods are to be transported or dispatched from the State to another Member State.”.
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