S.I. No. 183/1985 - European Communities (Exemption From Value-Added Tax on The Permanent Importation of Certain Goods) Regulations, 1985.

S.I. No. 183 of 1985.

EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS, 1985.

I, ALAN M. DUKES, 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 Council Directive No. 83/181/EEC of 28 March, 1983¹, hereby make the following Regulations:

1. (1) These Regulations may be cited as the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 1985.

(2) These Regulations shall be construed together with the Act and the Customs Acts (other than the provisions thereof specified in Regulation 30 of these Regulations) and any instrument relating to the customs made under statute (other than the instrument specified in the said Regulation 30).

2. These Regulations shall be deemed to have come into operation on the 1st day of July, 1984.

3. (1) In these Regulations—

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

"the Community" means the territory of the Member States where Council Directive No. 77/388/EEC² of 17 May, 1977 applies;

"ECU" means the unit of account as defined in Council Regulation No. 3180/78 of 18 December, 1978³;

"importation", in relation to goods, has the meaning assigned to it by Article 7 of the Council Directive No. 77/388/EEC of 17 May, 1977, ² and cognate words shall be construed accordingly;

⁽¹⁾ O.J. No. L105, 23.4.83, p. 38.

⁽²⁾ O.J. No. L145, 13.6.77, p, 1.

⁽³⁾ O.J. No. L379, 30.12.78, p. 1.

"Member State" means Member State of the European Economic Community;

"tax" means value-added tax.

(2) In Regulations 4, 5 and 6 of these Regulations—

"alcoholic products" means products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within headings 22.03 to 22.09 of the Common Customs Tariff;

"household effects" means personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs;

"personal property" means any property intended for the personal use of the persons concerned or for meeting their household needs, and includes—

( a ) household effects,

( b ) cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes,

( c ) household provisions appropriate to normal family requirements, household pets and saddle animals,

( d ) portable instruments of the applied or liberal arts required by the person concerned for the pursuit of his trade or profession, but does not include property whose nature or quantity reflects a commercial interest or property intended for an economic activity within the meaning of Article 4 of Council Directive No. 77/388/EEC of 17 May, 1977;

"value for the purposes of tax chargeable at importation" means the value of imported goods for the purposes of section 15 of the Act as specified in subsections (3) and (4) of that section.

(3) A word or expression that is used in these Regulations and is also used in Council Directive No. 83/181/EEC of 28 March, 1983, shall, unless the context otherwise requires, have the meaning in these Regulations that it has in that Directive.

4. (1) Subject to paragraphs (2) to (8) of this Regulation, tax shall not be charged on goods, being the personal property of any person, other than—

( a ) alcoholic products,

( b ) tobacco and tobacco products,

( c ) commercial means of transport,

( d ) articles for use in the exercise of a trade or profession, excluding portable instruments of the applied or liberal arts,

imported from a country outside the Community by a natural person transferring his normal place of residence to the State and which—

(i) except in special cases justified by the circumstances, have been in the possession of, and, in the case of durable goods, used by that person for a minimum period of six months before the date on which he ceases to have his normal place of residence outside the Community;

(ii) are intended to be used at his normal place of residence in the State for the purpose for which they were used immediately before such importation;

(iii) have borne either in the country of origin or in the country from which he is departing any customs or fiscal charges to which they are normally liable and are not the subject, on the grounds of exportation, of any exemption from or refund of such charges;

(iv) are the persona] property of that person, being a person whose normal place of residence has been outside the Community for a continuous period of at least 12 months, or who shows to the satisfaction of the Revenue Commissioners that his intention was to reside outside the Community for a continuous period of at least 12 months;

(v) except in special cases justified by the circumstances, are entered for customs purposes, for permanent importation within 12 months of the date of establishment in the State by that person of his normal place of residence.

(2) In the case of goods which are—

( a ) supplied under diplomatic or consular arrangements, or

( b ) supplied to international organisations recognised as such by the public authorities in the State, or to members of such organisations within the limits and under the conditions laid down by the international conventions establishing the organisations or by headquarters agreements,

the reference in subparagraph (i) of paragraph (1) of this Regulation to six months shall be construed as a reference to twelve months, and the conditions specified in subparagraph (iii), of the said paragraph shall be deemed to have been complied with.

(3) Goods the subject of relief under paragraphs (1) or (2) of this Regulation may be imported in several separate consignments within the period specified in subparagraph (v) of the said paragraph (1).

(4) Until 12 months have elapsed from the date of the declaration for their final importation, goods which have been imported tax-free under this Regulation may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, except in circumstances duly justified to the satisfaction of, and with the prior sanction of the Revenue Commissioners.

(5) Any lending, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph (4) of this Regulation shall entail payment of the relevant tax on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation as ascertained or accepted on that date by the Revenue Commissioners.

(6) ( a ) Relief under this Regulation shall also apply in respect of personal property permanently imported before the person concerned establishes his normal place of residence in the State, provided that he gives an undertaking in writing to the Revenue Commissioners that he will actually establish his normal place of residence in the State within a period of 6 months after the importation. Such undertaking shall be accompanied by security, the form and amount of which shall be determined by the Revenue Commissioners.

( b ) For the purpose of subparagraph (a) of this paragraph the period specified in paragraph (1) (i) of this Regulation shall be calculated from the date of the importation of the personal property into the State.

(7) ( a ) Subject to subparagraphs (b) and (c) of this paragraph, where the person concerned leaves the country situated outside the Community where he had his normal place of residence and, because of occupational commitments, does not simultaneously establish his normal place of residence in the State, although having the intention of ultimately doing so, relief under this Regulation shall apply in respect of the personal property which he transfers into the State for this purpose.

( b ) Relief in respect of the personal property referred to in subparagraph (a) of this paragraph shall be granted in accordance with the conditions laid down in this Regulation on the basis that:

(i) the periods specified in paragraphs (1) (i) and (v) of this Regulation shall be calculated from the date of importation;

(ii) the period specified in paragraph (4) of this Regulation shall be calculated from the date when the person concerned actually establishes his normal place of residence in the State.

( c ) Relief under this paragraph shall not be given unless the person concerned gives an undertaking in writing to the Revenue Commissioners that he will actually establish his normal place of residence in the State within such period as may be specified by the Revenue Commissioners having regard to the circumstances. Such undertaking shall, if the Revenue Commissioners so require, be accompanied by security, the form and amount of which shall be determined by the Revenue Commissioners.

(8) Where, owing to exceptional political circumstances, a person has to transfer his normal place of residence from a country situated outside the Community to the State, the Revenue Commissioners may in their absolute discretion waive or modify the requirements of paragraph (1) of this Regulation, in so far as it refers to use of the goods prior to and subsequent to importation, subparagraph (b) of that paragraph, the conditions of the said paragraph relating to commercial means of transport and to articles for use in the exercise of a trade or profession and the requirements of paragraph (4) of this Regulation.

5. (1) Subject to paragraphs (3) to (7) of this Regulation, tax shall not be charged on the importation of trousseaux and household effects, whether or not new, belonging to a person transferring his or her normal place of residence from a country outside the Community to the State on the occasion of his or her marriage.

(2) ( a ) Subject to subparagraphs (b) and (c) of this paragraph, relief under this Regulation shall also apply to presents customarily given on the occasion of a marriage which are sent to a person fulfilling the conditions laid down in paragraph (1) of this Regulation by personshaving their normal place of residence in a country situated outside the Community.

( b ) The exemption shall apply to presents of a unit value not exceeding 200 ECU.

( c ) However, where the value of a present is more than 200 ECU, but less than 1,000 ECU, the Revenue Commissioners may, in their absolute discretion, grant the exemption.

(3) Relief in respect of the goods referred to in paragraph (1) of this Regulation shall be conditional on the goods having borne, either in the country of origin or in the country from which the person concerned is departing, any customs or fiscal charges to which they are normally liable.

(4) Relief under this Regulation shall apply only to a person:

( a ) whose normal place of residence has been outside the Community for a continuous period of at least twelve months, or where it is shown to the satisfaction of the Revenue Commissioners that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months, and

( b ) who produces evidence of the marriage.

(5) Relief under this Regulation shall not apply to alcoholic products, tobacco or tobacco products.

(6) Save in exceptional cases justified by the circumstances, relief under this Regulation shall be granted only in respect of goods permanently imported—

( a ) not earlier than two months before the date fixed for the wedding; in such case the Revenue Commissioners may make the granting of relief dependent on the provision of security in such form and of such amount as the Revenue Commissioners may determine, and

( b ) not later than four months after the date of the wedding.

(7) Goods the subject of relief under this Regulation may be imported in several separate consignments within the period specified in paragraph (6) of this Regulation.

(8) Until 12 months have elapsed from the date of the declaration for their final importation, goods which have been imported tax-free under this Regulation may not be lend, given as security, hired out or transferred, whether for a consideration or free of charge, except in circumstances duly justified to the satisfaction of, and with the prior sanction of the Revenue Commissioners.

(9) Any lending, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph (8) of this Regulation shall entail payment of the relevant tax on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

6. (1) Subject to paragraphs (2) and (3) of this Regulation, tax shall not be charged on personal property of a deceased person imported from a country outside the Community by a person, being an individual resident in the State who either has acquired by inheritance (causa mortis) the ownership or the beneficial ownership of such property or who is the personal representative of such deceased person, if—

(a) such individual or personal representative provides the Revenue Commissioners with a statutory declaration or a corresponding declaration made under the laws of the country of exportation that the property he is importing was acquired by inheritance or that he is the personal representative of the deceased person, as the case may be,

(b) the property is imported not more than two years, or such longer period, in special cases, as the Revenue Commissioners may determine, after the date on which such individual enters into possession of the property or such personal representative takes control of the property, and

(c) the property is personal property other than—

(i) alcoholic products,

(ii) tobacco or tobacco products,

(iii) commercial means of transport,

(iv) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased,

(v) stocks of raw materials and finished or semi-finished products,

(vi) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

(2) Goods the subject of relief under this Regulation may be imported in several separate consignments within the period provided for in subparagraph (b) of paragraph (1) of this Regulation.

(3) Paragraph (1) of this Regulation shall apply mutatis mutandis to personal property acquired by inheritance by a body of persons engaged in a non-profit making activity and established in the State.

7. Tax shall not be charged on articles of clothing, scholastic materials or household effects imported for their personal use during the period of their studies by persons not normally resident in the State who are enrolled in an educational establishment in the State in order to attend full-time educational courses.

8. Tax shall not be charged on the importation of goods (other than alcoholic products, perfumes, toilet waters, tobacco and tobacco products) not exceeding a total value of 10 ECU which—

(a) are delivered to a consignee by letter or parcel post in a single postal delivery,

(b) are despatched to him by a single consignor, and

(c) do not form part of grouped consignments from the same consignor to the same consignee.

9. (1) Subject to paragraph (2) to (5) of this Regulation, tax shall not be charged on—

(a) machinery, plant or equipment imported by a person on cessation of his business activity abroad in order to carry on a similar activity within the State:

Provided that the following conditions are complied with in relation to the goods, namely, the goods have been used in his business for a period of at least 12 months or such shorter period as the Revenue Commissioners consider reasonable prior to the date on which the business ceased to operate in the country of departure, are intended for the same purposes after transfer and are for use in the State in an agricultural activity or in an activity in respect of which he would be a taxable person in accordance with section 8 of the Act; or

(b) livestock imported by a farmer on the transfer to the State of an activity carried on in an agricultural holding:

Provided that the following conditions are complied with in relation to the livestock, namely, the livestock were owned by the farmer for at least 12 months or such shorter period as the Revenue Commissioners consider reasonable prior to the importation and are intended to be used for farming after importation and their number is appropriate to the nature and size of the farming enterprise being undertaken by the person in the State.

(2) Paragraph (1) of this Regulation shall not apply to importations by persons established outside the State the transfer of whose business to the State is consequent upon or is for the purpose of merging with, or being absorbed by, a person or persons in the State in circumstances in which a new activity is not, or is not intended to be, commenced.

(3) Notwithstanding the provisions of paragraph (1) of this Regulation, relief may be granted in respect of machinery, plant or equipment imported from another Member State by charitable or philanthropic organisations at the time of the transfer of their principal place of business to the State if the goods were not exempt under Article 15(12) of Council Directive No. 77/388/EEC of 17 May, 1977.

(4) Relief under this Regulation shall not apply to—

(a) means of transport which are not used in the production process of the business concerned nor, in the case of a service business, used directly in the provision of the service;

(b) food supplies intended for human consumption or for animal feed;

(c) fuel and stocks of raw materials or finished or semi-finished products;

(d) livestock in the possession of dealers.

(5) Except in special cases justified by the circumstances, relief under this Regulation shall be granted only in respect of machinery, plant or equipment imported before the expiry of a period of 12 months from the date when the importer ceased his activities in the country of departure.

(6) Where the Revenue Commissioners are satisfied that there are special circumstances justifying it, they may grant relief under this Regulation notwithstanding that the conditions specified in paragraph (1) or (2), as may be appropriate, of this Regulation are not complied with.

10. (1) Subject to paragraphs (2) to (6) of this Regulation tax shall not be charged on the importation of agricultural, stock-farming, bee-keeping, horticultural or forestry products from land situated in Northern Ireland and occupied and operated by farmers having their principal farms in the State adjacent to the land frontier of the State.

(2) In paragraph (1) of this Regulation "stock-farming products" means such products obtained from animals reared or acquired in the State or imported in accordance with the general tax arrangements applicable in the State.

(3) Relief under this Regulation shall also apply to pure-bred horses of not more than 6 months of age and born outside the State of an animal covered in the State and then exported temporarily to give birth.

(4) Relief under this Regulation shall apply only to products which have not undergone any treatment other than that which normally follows their harvesting or production.

(5) Relief under this Regulation shall apply only in respect of products imported by the farmer concerned or expressly on his behalf.

(6) Relief under this Regulation shall apply, mutatis mutandis, to the products of fishing or fish-farming activities carried out in the lakes or waterways bordering or crossing the land frontier of the State by persons established in the State, and to the products of hunting activities carried out on such lakes or waterways by persons established in the State.

11. (1) Subject to paragraph (2) of this Regulation, tax shall not be charged on the importation from Northern Ireland of seeds, fertilizers and products for the treatment of soil and crops and intended for use on land situated in the State and operated by farmers having their principal farms in Northern Ireland adjacent to the land frontier of the State.

(2) Relief under this Regulation shall apply only to the quantities of seeds, fertilisers or other products—

(a) required for the purpose of operating the land concerned;

(b) imported directly into the State by the farmer or expressly on his behalf.

12. (1) Subject to the provisions of this Regulation, tax shall not be charged on the importation of the following goods:

(a) live animals specially prepared and sent free of charge for laboratory use,

(b) biological or chemical substances—

(i) which are imported free of charge from another Member State, or

(ii) which are imported from countries outside the Community subject to the limits and conditions laid down in Article 60(1)(b) of Council Regulation No. 918/83/EEC of 28 March, 1983, ⁴ setting up a Community system of reliefs from customs duty.

⁽⁴⁾ O.J. No. L105, 23.4.83, p. 1.

(c) therapeutic substances of human origin, being human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen);

(d) blood-grouping reagents whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities;

(e) tissue-typing reagents whether of human, animal, plant or other origin used for the determination of human tissue-types;

(f) pharmaceutical products for human or veterinary medical use by persons or animals participating in international sports events, within the limits necessary to meet their requirements during their stay in the State.

(2) (a) Relief under subparagraphs (a) or (b) of paragraph (1) of this Regulation shall apply only to animals and biological and chemical substances intended for—

(i) public establishments, or departments of public establishments, principally engaged in education or scientific research, or

(ii) private establishments principally engaged in education or scientific research and approved by the Revenue Commissioners for the purposes of this Regulation.

(b) Relief under subparagraphs (c), (d) or (e) of paragraph (1) of this Regulation shall apply only to—

(i) goods that—

(I) are intended for institutions or laboratories approved by the Revenue Commissioners for the purposes of this Regulation for use exclusively for non-commercial medical or scientific purposes,

(II) are accompanied by a certificate of conformity of a duly authorised body in the country of departure, and

(III) are in containers bearing a special label identifying them,

and

(ii) special packaging essential for the transport of therapeutic substances of human origin or blood-grouping or tissue-typing reagents, and

(iii) solvents and accessories needed for their use and included in consignments of the goods.

13. (1) Subject to paragraphs (2) to (7) of this Regulation, and to any limit as to quantity or value that the Revenue Commissioners may impose in order to remedy any abuse and to combat major distortions of competition tax shall not be charged on the importation of—

(a) basic human necessities obtained free of charge by State organisations or by charitable or philanthropic organisations approved by the Revenue Commissioners for distribution free of charge to needy persons,

(b) goods sent free of charge by a person or organisation established abroad, and without any commercial intent on the part of the sender, to State organisations or charitable or philanthropic organisations approved by the Revenue Commissioners, for the purposes of fund-raising at occasional charity events for the benefit of needy persons,

(c) equipment and office materials sent free of charge by a person or organisation established abroad, and without any commercial intent on the part of the sender, to charitable or philanthropic organisations approved by the Revenue Commissioners, for use solely for the purpose of meeting their operating needs or carrying out their stated charitable or philanthropic aims.

(2) Relief under this Regulation shall not apply to—

(a) alcoholic products,

(b) tobacco or tobacco products,

(c) motor vehicles other than ambulances.

(3) Relief under this Regulation shall be granted only to organisations the accounting procedures of which enable the Revenue Commissioners to supervise their operations and which provide such guarantees as the Revenue Commissioners may consider necessary.

(4) (a) Goods the subject of relief under paragraph (1) of this Regulation shall not be lent, hired out or otherwise disposed of, whether for consideration or free of charge, for purposes other than those laid down in the said paragraph except in circumstances duly justified to the satisfaction of and with the prior sanction of the Revenue Commissioners.

(b) Goods and equipment may be lent, hired out or transferred to an organisation entitled to benefit from relief under paragraph (1) of this Regulation where the latter body uses the goods and equipment for purposes specified in subparagraphs (a) and (b) of the said paragraph.

(c) Goods the subject of relief under this Regulation which are lent, hired out or transferred otherwise than in accordance with subparagraph (a) or (b) of this paragraph shall be subject to payment of tax at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and equipment and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(5) Organisations referred to in paragraph (1) of this Regulation which cease to fulfil the conditions giving entitlement to relief under that paragraph, or which propose to use goods and equipment imported without payment of tax for purposes other than those provided for by the said paragraph (1), shall so inform the Revenue Commissioners.

(6) Goods remaining in the possession of organisations which cease to fulfil the conditions giving entitlement to relief under this Regulation shall be liable to the relevant tax payable on importation at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and equipment and the value for the purposes of tax chargeable at importation as ascertained or accepted on that date by the Revenue Commissioners.

(7) Goods used by an organisation benefiting from relief under this Regulation for purposes other than those provided for in paragraph (1) of this Regulation shall be liable to the relevant tax payable on importation at the rate applying on the date on which they are put to such other use on the basis of the type of goods and equipment and the value for the purposes of tax chargeable at importation ascertained on that date by the Revenue Commissioners.

14. (1) Subject to paragraphs (2) to (6) of this Regulation, tax shall not be charged on the importation of—

(a) articles specially designed for the education, employment or social advancement of blind or other physically or mentally handicapped persons which are—

(i) imported by institutions or organisations principally engaged in the education of or the provision of assistance to handicapped persons, and approved by the Revenue Commissioners for the purposes of this Regulation, and

(ii) donated to such institutions or organisations free of charge and with no commercial intent on the part of the donor;

(b) specific spare parts, components or accessories specifically for such articles as aforesaid and tools for use for the maintenance, checking, calibration and repair of the said articles:

Provided that such spare parts, components, accessories or tools are imported at the same time as the said articles or, if imported subsequently, that they can be identified as being intended for articles previously imported tax-free or which would be eligible for tax-free importation at the time when such entry is requested for the said spare parts, components or accessories and tools.

(2) Goods the subject of relief under this Regulation shall not be used for purposes other than the education, employment or social advancement of blind or other physically or mentally handicapped persons.

(3) (a) Goods the subject of relief under paragraph (1) of this Regulation may be lent, hired out or transferred, whether for a consideration or free of charge, by the institutions or organisations referred to in the said paragraph on a non-profit making basis to other such institutions or organisations with whom they are associated.

(b) No loan, hiring out or transfer of goods the subject of relief under this Regulation may be effected under conditions other than those provided for in subparagraph (a) except in special cases justified by the circumstances and with the prior sanction of the Revenue Commissioners:

Provided that—

(i) goods may be lent, hired out or transferred to an institution or organisation itself entitled to benefit from relief under this Regulation where the latter body uses the article for purposes specified in paragraph (1) of this Regulation,

(ii) goods the subject of relief under this Regulation which are lent, hired out or transferred otherwise than in accordance with the preceding provisions of this subparagraph shall be subject to payment of tax, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(4) Institutions or organisations referred to in paragraph (1) of this Regulation which cease to fulfil the conditions giving entitlement to relief under the said paragraph or which propose to use such goods for purposes other than those provided for by the said paragraph shall so inform the Revenue Commissioners.

(5) Goods remaining in the possession of institutions or organisations which cease to fulfil the conditions giving entitlement to relief under paragraph (1) of this Regulation shall be liable to tax at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(6) Goods used by an institution or organisation benefiting from relief under this Regulation for purposes other than those provided for in paragraph (1) of this Regulation shall be liable to tax payable on importation at the rate applying on the date on which they are put to such other use on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

15. (1) Subject to paragraphs (2) to (8) of this Regulation, tax shall not be charged on—

( a ) goods, other than building materials or equipment intended for rebuilding disaster areas, imported by State organisations, or charitable or philanthropic organisations, approved of by the Revenue Commissioners for the purposes of this Regulation—

(i) for distribution free of charge to victims of natural disasters affecting the territory of any Member State of the Community, or

(ii) for making available free of charge to the victims of such disasters, while remaining the property of the importer,

or

( b ) goods imported by disaster-relief agencies in order to meet their needs during the period of their activity in connection with such disasters.

(2) The granting of relief under paragraph (1) of this Regulation shall be subject to a decision by the Commission of the European Communities, acting at the request of the State or other Member States concerned in accordance with an emergency procedure entailing the consultation of the other Member States:

Provided that, pending notification of the Commission's decision, the Revenue Commissioners may grant relief under paragraph (1) subject to an undertaking by the organisation concerned to pay the relevant tax if relief is not granted.

(3) Entitlement to relief under this Regulation may be granted only to disaster-relief organisations the accounting procedures of which enable the Revenue Commissioners to supervise their operations and which provide such security as the Revenue Commissioners may consider necessary.

(4) The organisations benefiting from relief under paragraph (1) of this Regulation shall not lend, hire out or transfer, whether for a consideration or free of charge, the goods referred to in that paragraph under conditions other than those laid down in that paragraph except in special cases justified by the circumstances and with the prior sanction of the Revenue Commissioners:

Provided that—

( a ) goods may be lent, hired out or transferred to an organisation itself entitled to benefit from relief under this Regulation where the latter body uses the goods for purposes specified in paragraph (1) of this Regulation, and

( b ) goods the subject of relief under this Regulation which are lent, hired out or transferred otherwise than in accordance with the preceding provisions of this subparagraph shall be subject to prior payment of tax, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(5) The goods referred to in paragraph (1) (a) (ii) of this Regulation, after they cease to be used by disaster victims, may not be lent, hired out or transferred, whether for a consideration or free of charge, except in special cases justified by the circumstances and with the prior sanction of the Revenue Commissioners:

Provided that—

( a ) goods may be lent, hired out or transferred to an organisation itself entitled to benefit from relief pursuant to the said paragraph (1) or, if appropriate, to an organisation entitled to benefit from relief pursuant to Regulation 13(1) (a) of these Regulations where such organisations use them for purposes specified in the said paragraph (1) or Regulation 13(1) (a),

( b ) goods the subject of loan, hiring out or transfer otherwise than in accordance with subparagraph (i) of this proviso shall be subject to payment of tax, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(6) Organisations referred to in paragraph (1) of this Regulation which cease to fulfil the conditions giving entitlement to relief or which propose to use such goods for purposes other than those provided for by that paragraph shall so inform the Revenue Commissioners.

(7) In the case of goods remaining in the possession of organisations which cease to fulfil the conditions giving entitlement to relief under this Regulation when these are transferred to an organisation itself entitled to benefit from relief pursuant to this Regulation or, if appropriate, to an organisation entitled to relief pursuant to Regulation 13 of these Regulations, the appropriate relief shall be granted, if the organisation uses the goods in question for purposes which confer the right to such relief. In other cases, the goods shall be liable to the relevant tax at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(8) Goods used by an organisation benefiting from relief under this Regulation for purposes other than those provided for in paragraph (1) of this Regulation shall be liable to the relevant tax at the rate applying on the date on which they are put to such other use, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

16. (1) Tax shall not be charged on the importation of—

( a ) decorations conferred by foreign governments on persons normally resident in the State,

( b ) cups, medals and similar articles of an essentially symbolic nature awarded in a foreign county to persons normally resident in the State in connection with their activities in fields such as the arts, science, sport, the public service, or in recognition of merit at a particular event and imported by such persons, or

( b ) cups, medals and similar articles of an essentially symbolic nature awarded in a foreign country to or other persons established in a foreign country for presentation in the State for the same purposes as those specified in subparagraph (b) of this paragraph:

Provided that satisfactory evidence as to the facts is produced to the Revenue Commissioners by the importer and the operations involved are not in any way of a commercial character.

(2) ( a ) Without prejudice, where relevant, to the provisions applicable to the international movement of travellers, tax shall not be charged on the importation of—

(i) goods imported by

(I) persons normally resident in the State, being goods presented to them as gifts by the host authorities, during the course of an official visit paid in a foreign country, or

(II) persons not normally resident in and paying an official visit in the State, being goods intended to be offered as gifts on that occasion to the host authorities; or

(ii) goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group carrying on an activity in the public interest which is located in another country, to an official body, public authority or group carrying on an activity in the public interest which is located in the State and approved by the Revenue Commissioners for the purposes of this Regulation to receive such goods free of tax.

( b ) Relief under subparagraph (a) of this paragraph shall apply only to goods, other than alcoholic products, tobacco and tobacco products, which

(i) are offered on an occasional basis,

(ii) do not, by their nature, value or quantity, reflect any commercial interest, and

(iii) are not used for commercial purposes.

(3) (a) Within the limits and subject to the conditions laid down by the Revenue Commissioners tax shall not be charged on the importation of—

(i) gifts to reigning monarchs and heads of State, or

(ii) goods to be used or consumed by reigning monarchs and foreign heads of State, or by persons officially representing them, during their official stay in the State.

( b ) Subparagraph (a) of this paragraph shall apply also to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of State.

17. (1) Without prejudice to Regulation 19(1) (a) (i) of these Regulations and subject to paragraphs (2) and (3) of this Regulation, tax shall not be charged on the importation of samples of goods of negligible value which can be used only to solicit orders for goods of the type they represent.

(2) The Revenue Commissioners may, if they think fit, require that, in order to qualify for relief, articles be rendered permanently unusable by being torn, perforated, or clearly and indelibly marked, or by any other process, provided such operation does not destroy their character as samples.

(3) In this Regulation "samples of goods" means any article representing a type of goods whose manner of presentation and quantity, for goods of the same type or quality, rule out its use for any purpose other than that of seeking orders.

18. (1) (a) Subject to subparagraph (b) of this paragraph, tax shall not be charged on the importation of printed advertising matter such as catalogues, price lists, directions for use or brochures relating to—

(i) goods for sale or hire, or

(ii) transport, commercial insurance or banking services offered, by a person established outside the State.

( b ) Relief under subparagraph (a) of this paragraph shall apply only to printed advertisements which fulfil the following conditions:

(i) printed matter shall clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services, to which it refers,

(ii) each consignment shall contain no more than one document or a single copy of each document if it is made up of several documents; however, tax shall not be charged on the importation of consignments comprising several copies of the same document if their total gross weight does not exceed 1 kilogram, and

(iii) printed matter shall not be the subject of grouped consignments from the same consignor to the same consignee.

(2) Tax shall not be charged on the importation of articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers which, apart from their advertising function, are not capable of being used.

19. (1) ( a ) Subject to paragraphs (2) to (5), tax shall not be charged on the importation of—

(i) small representative samples of goods intended for a trade fair or similar event,

(ii) goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus displayed at a trade fair or similar event,

(iii) materials such as paints, varnishes and wallpaper, of such value and quantity as are appropriate for the purposes of building, fitting-out and decorating of a temporary stand at a trade fair or similar event, and which are incapable of further use, or

(iv) printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods displayed at a trade fair or similar event.

( b ) In subparagraph (a) of this paragraph "trade fair or similar event" means:

(i) exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts;

(ii) exhibitions and events held mainly for charitable purposes;

(iii) exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting purposes, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding,

(iv) meetings of representatives of international organisations or collective bodies, and

(v) official or commemorative ceremonies and gatherings,

but not exhibitions staged for private purposes in commercial stores or premises to sell goods.

(2) Paragraph (1) (a) (i) of this Regulation shall apply only to samples which:

( a ) are imported free of charge as such or are obtained at the exhibition from goods imported in bulk;

( b ) are used only for distribution free of charge to the public at the exhibition for use or consumption by the persons to whom they are offered;

( c ) are identifiable as advertising samples of low unitary value;

( d ) are not readily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is less than the smallest quantity of the same item normally sold on the market;

( e ) in the case of foodstuffs and beverages not packaged in the manner specified in subparagraph (d) of this paragraph, are intended for consumption during the exhibition;

(f) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors, and the extent of the exhibitor's participation.

(3) Paragraph (1) (a) (ii) of this Regulation shall apply only to goods which are:

( a ) consumed or destroyed during the exhibition, and

( b ) appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors, and the extent of the exhibitor's participation.

(4) Paragraph (1) (a) (iv) of this Regulation shall apply only to printed matter and articles for advertising purposes which:

( a ) are intended solely for distribution free of charge to the public at the exhibition;

( b ) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors, and the extent of the exhibitor's participation.

(5) Clauses (i) and (ii) of paragraph (1) (a) of this Regulation shall not apply to—

( a ) alcoholic products,

( b ) tobacco or tobacco products, or

( c ) fuels, whether solid, liquid or gaseous.

20. (1) Subject to paragraphs (2) to (7) of this Regulation, tax shall not be charged on the importation of goods imported for examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research.

(2) Subject to the provisions of paragraph (5) of this Regulation, paragraph (1) of this Regulation shall apply to goods only if they are completely used up or destroyed in the course of the examination, analysis or test for which they are imported.

(3) This Regulation shall not apply to goods used in examinations, analyses or tests which in themselves constitute sales promotion operations.

(4) This Regulation shall apply only to the quantities of goods which are strictly necessary for the purpose for which they are imported. These quantities shall in each case be determined by the Revenue Commissioners, taking into account the said purpose.

(5) ( a ) This Regulation shall apply to goods which are not completely used up or destroyed during examination, analysis or testing if the products remaining are, with the agreement and under the supervision of the Revenue Commissioners:

(i) completely destroyed or rendered commercially valueless on completion of the examination, analysis or testing concerned,

(ii) surrendered to the State without causing it any expense and comply with such other conditions (if any) as the Revenue commissioners may determine, or

(iii) in duly justified circumstances, exported.

( b ) In subparagraph (a) of this paragraph "products remaining" means products resulting from the examinations, analyses or tests or goods not actually used.

(6) Save where paragraph (5) (a) applies, products remaining at the end of the examinations, analyses or tests referred to in paragraph (1) shall be subject to the relevant tax, at the rate applying on the date of completion of the examinations, analyses or tests concerned, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners; however, the person concerned may, with the agreement and under the supervision of the Revenue Commissioners, convert products remaining to waste or scrap, in which case the appropriate amount of tax shall be that applying to such waste or scrap at the time of conversion.

(7) The period within which the examinations, analyses or tests referred to in this Regulation are to be carried out and the administrative formalities completed in order to ensure the use of the goods concerned for the purposes intended shall be determined in each case by the Revenue Commissioners.

21. Tax shall not be charged on the importation of trademarks, patterns or designs or their supporting documents or on applications for patents for invention or the like for submission to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights.

22. Tax shall not be charged on the importation of:

( a ) documentation, being leaflets, brochures, books, magazines, guidebooks, posters, whether or not framed, unframed photographs and photographic enlargements, maps, whether or not illustrated, window transparencies and illustrated calendars for distribution free of charge whose principal purpose is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events and which contain not more than 25 per cent. of private commercial advertising and the general nature of whose promotional aims is evident,

( b ) foreign hotel lists and yearbooks published by official tourist agencies, or under their auspices, and timetables for foreign transport services that are for distribution free of charge and contain not more than 25 per cent. of private commercial advertising, or

( c ) reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution such as yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value, and literature on museums, universities, spas or other similar establishments.

23. Tax shall not be charged on the importation of—

( a ) documents sent free of charge to the public service of the State,

( b ) publications of foreign governments and publications of official international bodies for distribution free of charge,

( c ) ballot papers for elections organised by bodies set up outside the State,

( d ) objects to be submitted as evidence or for like purposes to the courts or other official agencies of the State,

( e ) specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments,

( f ) official printed matter sent to the Central Bank of Ireland,

( g ) reports, statements, notes, prospectuses, application forms and other documents drawn up by companies whose headquarters are outside the State and sent to the bearers or subscribers of securities issued by such companies,

( h ) recorded media, such as punched cards, sound recordings, microfilms and the like, which contain information sent free of charge to the addressee where such relief does not give rise to abuses or to major distortion of competition,

( i ) files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings,

( j ) plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders outside the State or to participating in a competition held in the State,

( k ) documents to be used in examinations held in the State by institutions set up outside the State,

( l ) printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions,

( m ) printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry located outside the State to travel agencies set up in the State,

( n ) printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used,

( o ) official printed forms from national or international authorities and printed matter conforming to international standards sent for distribution by associations of another country to corresponding associations located in the State,

( p ) photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers,

( q ) visual and auditory materials of an educational, scientific or cultural character specified in the Schedule to these Regulations which are produced by the United Nations or one of its specialised agencies, whatever the use for which they are intended,

( r ) collectors' pieces and works of art of an educational, scientific or cultural character which are not intended for sale and which are imported by museums, galleries and other institutions approved of by the Revenue Commissioners for the purposes of this Regulation and on condition that the articles in question are imported free of charge or, if they are imported against payment, are not supplied by a taxable person.

24. Tax shall not be charged on the importation of—

( a ) materials such as rope, straw, cloth, paper, cardboard, wood and plastics used in the stowage and protection, including heat protection, of imported goods during their transportation to the State, where such materials are not normally re-usable and where the consideration for their supply forms part of the taxable amount as defined in Article 11 of the Sixth Council Directive No. 77/388/EEC of 17 May 1977,

( b ) litter, fodder and feeding stuffs put on board means of transport used to convey animals to the territory of the State for distribution to the said animals during the journey.

25. (1) Subject to paragraphs (2) to (4) of this Regulation, tax shall not be charged on the importation of—

( a ) fuel contained in the standard tanks of private and commercial motor vehicles, including motor cycles,

( b ) fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle,

( c ) lubricants carried in motor vehicles and required for their normal operation during the journey in question.

(2) In paragraph (1) of this Regulation—

"commercial motor vehicle" means any motorised road vehicle which by its type of construction and equipment is designed for and capable of transporting, whether for payment or not:

( a ) more than nine persons including the driver, or

( b ) goods,

and any road vehicle for a special purpose other than transport as such;

"private motor vehicle" means any motor vehicle not covered by the definition in (a);

"standard tanks" means the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purposes of propulsion and, where appropriate, for the operation of a refrigeration system;

gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel shall also be considered to be standard tanks.

(3) Fuel the subject of relief under paragraph (1) of this Regulation shall not be used in a vehicle other than that in which it was imported nor be removed from that vehicle and stored, except during necessary repairs to that vehicle, or transferred for a consideration or free of charge by the importer.

(4) Non-compliance with the provisions of paragraph (3) shall give rise to application of tax on the goods at the rate in force on the date of such non-compliance, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

26. Tax shall not be charged on the importation of—

( a ) goods for use by organisations approved by the Revenue Commissioners for the purposes of this Regulation for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of a foreign country who are buried in the State,

( b ) coffins containing bodies and urns containing the ashes of deceased persons, and flowers, funeral wreaths and other ornamental objects normally accompanying them, or

( c ) flowers, wreaths and other ornamental objects imported by persons resident in another Member State of the Community attending a funeral in or visiting the State to decorate graves if such importations do not reflect, either by their nature or their quantity, any commercial intent.

27. (1) The value in Irish currency of the ECU to be applied in each year for the purposes of these Regulations shall be calculated by reference to the official rate of exchange between the currencies obtaining on the first working day of October of the previous year.

(2) The amounts in Irish currency arrived at by converting the amounts of ECU shall be rounded off to the nearest IR£.

(3) The said value applying in a particular year shall continue in force in the following year, if, without taking into account the rounding off aforesaid, the difference between the values applicable to those years is less than 5 per cent. of the earlier year's value.

28. Nothing in these Regulations shall be construed as affecting—

( a ) the privileges and immunities granted under cultural, scientific or technical cooperation agreements concluded between the State and other countries;

( b ) the special exemptions justified by the nature of frontier traffic which are granted under frontier arrangements concluded between the State and other countries.

29. Nothing in these Regulations shall be construed as exempting an importer from compliance with any legal requirement, obligation, restriction or prohibition other than the requirement of payment of tax on goods which, but for these Regulations, would be chargeable to tax on importation.

30. The following provisions shall not apply in relation to goods relieved from tax by virtue of these Regulations:

section 17 of the Finance Act, 1936 (No. 31 of 1936), as amended by section 13 of the Finance Act, 1957 (No. 20 of 1957),

paragraphs (a), (b), (d) and (e) of section 18 of the Finance Act, 1936 (No. 31 of 1936),

section 18 of the Finance Act, 1938 (No. 25 of 1938),

section 17 of the Finance Act, 1946 (No. 15 of 1946),

Relief from Customs Duties (Fairs, Exhibitions, and Similar Events) Order, 1965 ( S.I. No. 143 of 1965 ),

section 76 of the Finance Act, 1974 (No. 27 of 1974), and

Council Regulation No. 918/83/EEC of 28 March, 1983.

31. A person who, after the date of the making of these Regulations, contravenes a provision thereof, shall be guilty of an offence and shall, without prejudice to any other penalty to which he may be liable, be liable, on summary conviction, to a fine not exceeding £500.

GIVEN under my Official Seal this 28th day of June, 1985.

ALAN M. DUKES,

Minister for Finance.

SCHEDULE.

Goods referred to in Regulation 23(q)

Visual and auditory materials of an educational, scientific or cultural character

EXPLANATORY NOTE.

These Regulations give effect to EEC Council Directive No. 83/181/EEC of 28 March 1983 which determined the scope of Article 14(1)(d) of Directive 77/388/EEC (the 6th VAT Directive) as regards exemption from VAT on the final importation of certain goods. The Regulations provide for VAT exemptions for a comprehensive list of importations, many of which are already covered, wholly or partly, by existing legislation or practice.

The Regulations provide, for example, for exemption from VAT, subject to various conditions, on the importation of personal property from outside the Community (there are already Regulations in force covering intra-Community importations of this kind). The importation of scholastic outfits, materials and household effects of students coming to study on a full-time basis are also VAT-exempt, subject to conditions, as are imports of negligible value, imports of certain goods on the transfer of undertakings to the State, imports of certain agricultural products, imports of certain therapeutic substances, medicines, laboratory animals and biological or chemical substances, imports of certain goods for charitable or philanthropic organisations, imports of certain goods in the context of international relations, imports of certain goods for the promotion of trade, goods imported for examination, analysis or test purposes and a number of other miscellaneous exemptions.

The EEC Directive referred to above came into force on 1 July 1984 and the Regulations are also effective from that date.