Control of Exports Act 2023

Exemption for Defence Forces or Garda Síochána

27. The export of a military item shall not be an offence under section 24 where the export is carried out on a temporary basis—

(a) by the Defence Forces for any purpose connected with the despatch for service outside the State, under the provisions of the Defence Acts 1954 to 2015, of a contingent or member of the Defence Forces or for the purpose of—

(i) such military item being repaired, overhauled, refitted, modified, tested or maintained, and returned to the State,

(ii) such military item being used at international competitions, or

(iii) the testing of munitions,

or

(b) by the Garda Síochána for any purpose connected with the despatch for service outside the State under the provisions of the Garda Síochána Act 2005 of a member of the Garda Síochána or for the purpose of—

(i) such military item being repaired, overhauled, refitted, modified, tested or maintained, and returned to the State,

(ii) such military item being used at international competitions, or

(iii) the testing of munitions.