Value-Added Tax (Amendment) Act, 1978
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Charge of tax on imported goods. |
14.—The following section is hereby substituted for section 15 of the Principal Act: | |
“15. (1) Subject to subsection (2), section 14 shall not apply to tax provided for by section 2 (1) (b) and that tax shall be charged— | ||
(a) on goods of a kind specified in Part I of the Third Schedule at the percentage specified in section 11 (1) (a) of the value of the goods, | ||
(b) on all other goods at the percentage specified in section 11 (1) (c) of the value of the goods. | ||
(2) Tax as aforesaid shall not be charged on goods of a kind specified in paragraphs (xviii), (xx) and (xxi) of the First Schedule and paragraphs (v), (vii), (viii), (x), (xii) to (xv) and (xvii) to (xx) of the Second Schedule. | ||
(3) The value of imported goods for the purposes of this section shall be their value determined in accordance with the acts for the time being in force adopted by the institutions of the Community relating to the valuation of goods for customs purposes, modified by the substitution of references to the territory of the State for references to the customs territory of the Community, together with any taxes, duties and other charges levied either outside or, by reason of importation, within the State (except value-added tax) on the goods and not included in the determination. | ||
(4) Notwithstanding subsection (3), the value of imported livestock for the purposes of this section shall be 10 per cent. of their value as ascertained in accordance with that subsection. | ||
(5) The Revenue Commissioners may, in accordance with regulations, remit or repay, if they think fit, the whole or part of the tax chargeable— | ||
(a) on the importation of any goods which are shown to their satisfaction to have been previously exported, | ||
(b) on the importation of any goods if they are satisfied that the goods have been or are to be re-exported, | ||
(c) on the importation of any goods from the customs-free airport by an unregistered person who shows to the satisfaction of the Revenue Commissioners that he has already borne tax on the goods. | ||
(6) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876 , and of other law in force in the State relating to customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this section as if it were a duty of customs. | ||
(7) Regulations may— | ||
(a) make provision for enabling goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and | ||
(b) provide that the tax be accounted for by the persons or classes of persons aforesaid in the return, made by them under section 19 (3), in respect of the taxable period during which the goods are so delivered or removed.”. |