S.I. No. 230/1984 - Value-Added Tax (Exported Goods) Regulations, 1984.

S.I. No. 230 of 1984.


The Revenue Commissioners, in exercise of the powers conferred on them by section 13 (inserted by section 12 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) and section 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, hereby make the following Regulations:

1. These Regulations may be cited as the Value-Added Tax (Exported Goods) Regulations, 1984.

2. (1) The tax, if any, chargeable on the supply, on or after the 1st day of March, 1984, of goods which are delivered on board a ship or aircraft (other than a private ship or aircraft) proceeding to a place outside the State for export in that ship or aircraft shall be remitted if the Revenue Commissioners are satisfied that—

(a) the goods were supplied to, and delivered on board the ship or aircraft by or on behalf of, a person who—

(i) was not normally resident in the State at the time of the supply, or who, if he was normally resident in the State at that time, intended at that time to depart from the State for a period of at least twelve consecutive months, and

(ii) was not at the time of the supply a member of the crew of any ship, aircraft, train or other conveyance engaged in the transport of passengers or goods into or out of the State,

(b) the goods do not consist of a mechanically propelled road vehicle or of goods for the equipping, fuelling or provisioning of any means of transport for private use,

(c) in case the person to whom the goods are supplied was normally resident in a Member State of the European Economic Community at the time of the supply and intended at that time to export the goods to a Member State of that Community, the value of the goods, including tax, exceeded the value, or, if there is more than one, the higher or highest value, standing specified at that time by the Council of the said Community as the limit for exemption from tax of goods in personal baggage of travellers between Member States of the said Community,

(d) the goods were exported in that ship or aircraft within two months of the date of their supply, and

(e) there is compliance with such other conditions (if any) as the Revenue Commissioners may impose.

(2) In this Regulation "goods" means any article and includes a group of articles normally supplied as a set.

GIVEN this 6th day of September, 1984.


Revenue Commissioner.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 6th day of September,



Minister for Finance.


These Regulations, which have effect as from 1 March, 1984, provide for relief from VAT on certain supplies of goods to foreign visitors, and to Irish residents departing the State for more than a year. The goods in question must be shipped by or on behalf of the purchaser on board an aircraft or ship (other than private aircraft or vessels) leaving the State.