S.I. No. 227/1950 - Motor Cars (Temporary Importation) Regulations, 1950.

S.I. No. 227 of 1950.

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1950.

The Minister for Finance, in exercise of the powers conferred on him by subsection (4) of section 12 of the Finance Act, 1934 (No. 31 of 1934), hereby makes the following regulations—

1 Short title.

1. These Regulations may be cited as the Motor Cars (Temporary Importation) Regulations, 1950.

2 Interpretation.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to these Regulations.

3 Definitions.

3. In these Regulations—

appointed period." the appointed period ", when used in relation to a motor car which is imported, means—

(a) if the motor car is an omnibus, the period of forty-eight hours from the time of importation,

(b) if the motor car is not an omnibus—

(i) in case the importer is the holder of a pass-book describing the motor car and the importer elects to avail of paragraph 1 of the Schedule hereto, the period for which the pass-book is valid or such further period for the retention of the motor car in the State as may be allowed by the Revenue Commissioners,

(ii) in any other case, such period for the retention of the motor car in the State as may be allowed by the Revenue Commissioners,

officer.

" the officer " means the proper officer of Customs and Excise,

omnibus.

" omnibus " means a motor car (other than a motor car registered with the proper authority in Northern Ireland as a hackney carriage) constructed or adapted for the carriage of more than six persons (whether with or without goods) exclusive of the driver and used for the carriage of persons for reward,

pass-book.

" pass-book " means the Carnet de Passages en Douanes issued under the guarantee of the recognised clubs or recognised associations, and references to a pass-book include references to the pass-sheet, known as the Triptyque, issued under such guarantee,

prescribed.

" prescribed " means prescribed by the Revenue Commissioners,

recognised association.

" recognised association " means an association belonging to the International Touring Alliance,

recognised club.

" recognised club " means an automobile club belonging to the Fédération Internationale de l'Automobile.

4 Conditions relating to temporary importation and to exportation.

4.—(1) The conditions relating to temporary importation, referred to in these Regulations, are the conditions in the Schedule relating to things to be done by the importer at the time of importation and also, in case the motor vehicle is being imported by land, the regulations governing such importation.

(2) The conditions relating to exportation, referred to in these Regulations, are the conditions in the Schedule other than those relating to importation, and also, in case the motor vehicle is being exported by land, the regulations governing such exportation.

5 Private motor cars.

5. Where a person imports a motor car designed and constructed solely or primarily for the carriage of persons (other than a motor car of a class mentioned in Article 6 or 7), and

(1) the importer intends to export the motor car within the appointed period, and

(2) the importer has his only or principal place of residence outside the State,

the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the motor car, and

(b) if he also exports the motor car within the appointed period and complies with the conditions relating to exportation, the motor car shall be deemed to have been exempt from the said motor car duty.

6 Omnibuses.

6. Where a person imports an omnibus by land, and

(1) at the time of importation the omnibus carries only passengers entering the State for purposes unconnected with trade or business, and

(2) the importer intends to export the omnibus by land with the said passengers within the appointed period, and

(3) either—

(i) the importer has his only or principal place of residence outside the State, or

(ii) the importer is a company to which Part III of the Road Transport Act, 1932 (No. 2 of 1932), applies and which is entitled by virtue of section 28 of that Act to engage in or carry on the business of carrying passengers by road,

the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the omnibus, and

(b) if he also exports the omnibus within the appointed period and complies with the conditions relating to exportation, and the omnibus—

(i) is at the time of exportation carrying the passengers with which it entered the State, and

(ii) has not while in the State carried any other passengers,

the omnibus shall be deemed to have been exempt from the said motor car duty.

7 Hackney carriages.

7. Where a person imports by land a motor car which is shown to the satisfaction of the Revenue Commissioners to be registered, at the time of importation, with the proper authority in Northern Ireland as a hackney carriage, and

(1) at the time of importation the said hackney carriage carries passengers, and

(2) the importer intends to export the hackney carriage by land, with the said passengers or without passengers within the appointed period, and

(3) the importer has his only or principal place of residence outside the State,

the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the hackney carriage, and

(b) if he also exports the hackney carriage within the appointed period and complies with the conditions relating to exportation, and the hackney carriage—

(i) is at the time of exportation carrying either no passengers or only passengers who either were carried therein at the time of importation or havetheir only or principal place of residence outside the State, and

(ii) has not while in the State (except on its direct return journey to Northern Ireland in the course of which the exportation takes place) carried any passengers other than those carried at the time of importation,

the hackney carriage shall be deemed to have been exempt from the said motor car duty.

8 Commercial vehicles.

8. Where a motor car not designed and constructed solely or primarily for the carriage of persons—

(1) is imported for purposes unconnected with trade or business or for purposes which, in the opinion of the Revenue Commissioners, are in the main unconnected with trade or business, or

(2) is imported by a clergyman, medical practitioner or veterinary surgeon for the purpose of the exercise of his professional duties and for no other purpose connected with trade or business, or

(3) is imported for the sole purpose of transporting within the State apparatus for temporary use in either or both of the following operations—

(i) the recording by photographic process of optical impressions for subsequent exhibition as pictures or other optical effects by means of a cinematograph or other similar apparatus,

(ii) the recording of sound by electrical or mechanical process for subsequent reproduction in conjunction with any such apparatus or otherwise, or

(4) is imported by land for purposes concerned only with an election of a member or members to Dáil Éireann,

and the importer intends to export the motor car within the appointed period, and the importer has his only or principal place of residence outside the State, the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the motor car, and

(b) if he also exports the motor car within the appointed time and complies with the conditions relating to exportation, the motor car shall be deemed to have been exempt from the said motor car duty.

9 Return of deposit or cancellation of bond under paragraph 2 of the Schedule hereto.

9. Where—

(a) the importer of a motor car has, in accordance with paragraph 2 of the Schedule hereto, elected to deposit a sum of money or to enter into a bond, and

(b) the importer, on making entry of the motor car for exportation, delivers to the officer the copy of the declaration and claim for exemption, duly signed and stamped, which was returned by the officer in pursuance of sub-paragraph (2) of the said paragraph 2 and also makes a claim in writing for repayment of the sum so deposited or for cancellation of the bond (as the case may be), and

(c) the officer is satisfied that—

(i) the motor car so entered for exportation corresponds in all particulars with that described in the said copy, and

(ii) it will be forthwith exported, and

(iii) the conditions set out in these Regulations, so far as applicable, have been fulfilled,

the claim for the return of the sum so deposited or the cancellation of the bond (as the case may be) shall be allowed.

10 Revocation.

10. The Motor Cars (Temporary Importation) Regulations, 1945 (S. R. & O., No. 343 of 1945), are hereby revoked.

SCHEDULE.

CONDITIONS RELATING TO IMPORTATION AND EXPORTATION OF MOTOR CARS.

Conditions applicable at their election to members of recognised clubs and associations.

1. The following conditions apply where the importer of a motor car is a member of a recognised club or a recognised association and he elects to avail of this paragraph—

(1) the importer is at the time of importation—

(a) to produce to the officer, for the purpose of signing and stamping by him—

(i) a pass-book which has been issued to the importer by the said club or association and in respect of which all the rules and conditions relating to pass-books have been complied with, and

(ii) a declaration and claim for exemption in the prescribed form, signed in the presence of the officer, setting forth the grounds and conditions on which exemption from motor car duty is claimed under these Regulations, and

(b) to satisfy the officer that the motor car corresponds in all respects with that described in the pass-book and that the value thereof is correctly stated in the passbook ;

(2) before exportation, the importer is—

(a) to produce the pass-book to the officer, and

(b) to satisfy the officer that the motor car intended to be exported corresponds in all respects with the motor car described in the pass-book and that the requirements of these Regulations, so far as applicable, have been in all respects fulfilled.

Conditions applicable to non-members of recognised clubs or associations and to such members who do not elect to avail of paragraph 1.

2. The following conditions apply where the importer of the motor car is not a member of a recognised club or a recognised association or, being a member of a recognised club or a recognised association, does not elect to avail of paragraph 1 of this Schedule—

(1) the importer is at the time of importation to deposit with the officer a sum of money (in this paragraph referred to as the deposit) equal to the motor car duty chargeable on the motor car, or, if the motor car is being imported by land, to enter into a bond with the Minister for Finance in a sum sufficient to cover the said duty ;

(2) the importer is, at the time of importation or, where he proposes to enter into a bond, at the time of application for a form of bond, to deliver to the officer, in duplicate, a declaration and claim for exemption, in the prescribed form, setting forth the grounds and conditions on which exemption from motor car duty is claimed under these Regulations, and the officer shall return to the importer one copy of the form duly signed and stamped;

(3) the importer is to satisfy the officer that the requirements of these Regulations, so far as applicable, have been in all respects fulfilled.

GIVEN under the Official Seal of the Minister for Finance, this 31st day of August, 1950.

(Signed) J. J. McELLIGOTT.