S.I. No. 438/1992 - Value-Added Tax (Exported Goods) Regulations, 1992.

S.I. No. 438 of 1992.


The Revenue Commissioners, in exercise of the powers conferred on them by sections 13 (1) and 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. (1) These Regulations may be cited as the Value-Added Tax (Exported Goods) Regulations, 1992.

(2) These Regulations shall come into operation on the 1st day of January, 1993.

2. (1) In these Regulations—

"goods" means any article, and includes a group of articles normally supplied as a set;

"qualifying goods" means goods other than mechanically propelled road vehicles or goods for the equipping, fuelling or provisioning of any means of transport for private use;

"qualifying person" means any person who, at the time of the supply to him of qualifying goods—

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

( b ) was not a member of the crew of a ship, aircraft or other conveyance engaged in the transport of passengers or goods into or out of the Community.

(2) In these Regulations—

( a ) a reference to a Regulation is to a Regulation of these Regulations, and

( b ) a reference to a paragraph or subparagraph is to a paragraph or subparagraph of the provision in which the reference occurs,

unless it is indicated that reference to some other provision is intended.

3. The tax, if any, chargeable on the supply of qualifying goods—

(1) to a qualifying person who intended at the time of the supply to export the said goods in his personal baggage, or

(2) which are delivered, by or on behalf of a qualifying person, on board a ship or aircraft (other than a private ship or aircraft) proceeding to a place outside the Community for export in that ship or aircraft,

shall be remitted, provided that the said goods are exported within two months of the date of their supply and subject to the conditions set out in Regulation 4.

4. (1) The supplier of the qualifying goods shall—

( a ) satisfy himself that the person to whom the goods are being supplied is a qualifying person,

( b ) issue to the qualifying person at the time of the supply of the qualifying goods an invoice in respect of that supply setting out the following particulars:

(i) the name, address and tax registration number of the supplier,

(ii) the name and address of the qualifying person,

(iii) the date upon which the invoice is issued,

(iv) a description of and the quantity of the qualifying goods,

(v) the consideration for the supply,

(vi) an indication of the basis on which the supplier satisfied himself in accordance with subparagraph (1) (a), including details of any relevant document inspected, and

(vii) the signature or acknowledgement of the qualifying person,


( c ) retain in his records a copy of the said invoice together with documentary proof of export of the goods in accordance with paragraphs (2) or (3).

(2) Where the provisions of paragraph (1) of Regulation 3 apply, the qualifying person shall return to the supplier of the qualifying goods the invoice issued in accordance with subparagraph (1) (b) on which the export of the goods is duly certified by—

( a ) a customs officer in the State, or

( b ) where the goods have been exported via another Member State of the Community, a customs officer in that Member State, or

( c ) an equivalent official in the country to which the said goods have been exported,

or in such other manner as the Revenue Commissioners may deem acceptable for that purpose.

(3) Where the provisions of paragraph (2) of Regulation 3 apply, the supplier shall obtain documentary evidence, certified by a customs officer in the State, that the qualifying goods have been exported.

5. The Value-Added Tax (Exported Goods) Regulations, 1984 ( S.I. No. 230 of 1984 ) and the Value-Added Tax (Goods Exported in Baggage) Regulations, 1984 ( S.I. No. 231 of 1984 ) are hereby revoked.

GIVEN this 17th day of December, 1992.


Revenue Commissioner.

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

GIVEN under my Official Seal this 24th day of December, 1992.


Minister for Finance.


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

This relief was formerly provided for in S.I.'s 230 and 231 of 1984 which are revoked and replaced by these Regulations.