Finance Act, 1992

Amendment of section 15 (charge of tax on imported goods) of Principal Act.

178.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):

“(1) Tax shall be charged on the importation of goods at whichever of the rates specified in section 11 (1) is the appropriate rate in respect of such goods.”,

(b) by the deletion of subsection (2),


(c) by the insertion of the following subsection after subsection (5):

“(5A) The Revenue Commissioners shall, in accordance with regulations, repay the tax chargeable on the importation of goods where the goods have been dispatched or transported:

(a) to another Member State from outside the Community, and

(b) to a person, other than an individual, who is not registered for value-added tax in that other Member State:

Provided that this subsection shall only apply where it is shown to the satisfaction of the Revenue Commissioners that the goods in question have been subject to value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 in that other Member State.”.