S.I. No. 220/1967 - Motor Vehicles (Temporary Importation) Regulations, 1967.

S.I. No. 220 of 1967.

MOTOR VEHICLES (TEMPORARY IMPORTATION) REGULATIONS, 1967.

I, CHARLES J. HAUGHEY, Minister for Finance, in exercise of the powers conferred on me by section 29 of the Finance Act, 1963 (No. 23 of 1963), hereby make the following Regulations:

1 Short title.

1. These Regulations may be cited as the Motor Vehicles (Temporary Importation) Regulations, 1967.

2 Commencement.

2. These Regulations shall come into operation on the twenty-fourth day of October, 1967.

3 Definitions.

3. In these Regulations—

Commercial trailer.

"commercial trailer" means a trailer which is primarily designed and constructed for the transport of goods or materials, but does not include a caravan, a luggage trailer, a boat trailer or a horse box;

Commercial vehicle.

"commercial vehicle" means a motor vehicle which is primarily designed and constructed for the transport of goods or materials, and includes a tractor for hauling such a motor vehicle and also includes a hearse;

Industrial or commercial transport.

"industrial or commercial transport" does not include—

(a) the transport of apparatus for use in the transmission of programmes by sound or television broadcasting or in the making of sound recordings, television films or cinematograph films, or

(b) transport for a purpose connected solely with an election to Dáil Éireann;

Motor vehicle.

"motor vehicle" has the meaning assigned to it by section 29 of the Finance Act, 1963 (No. 23 of 1963);

Officer.

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

Omnibus.

"omnibus" means a motor vehicle constructed or adapted for the carriage (whether with or without goods) of more than eight persons other than the driver, and which is used for the carriage of persons for reward;

"qualified person" means—

Qualified person.

(a) in relation to an omnibus or a commercial vehicle, a person who has his only or principal place of residence and his only or principal place of business outside the State; and

(b) in relation to any other vehicle, a person who has his only or principal place of residence outside the State;

Temporary importation permit.

"Temporary Importation Permit" means a permit which authorises the importation without payment of customs duty of the motor vehicle to which it relates, bears such particulars as the Revenue Commissioners may deem necessary for the identification of the vehicle and is stamped by the officer with the date of issue, and includes a temporary importation permit issued under the Motor Vehicles (Temporary Importation) Regulations, 1965 ( S.I. No. 87 of 1965 );

Trailer.

"trailer" means a motor vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

4 Importation under temporary importation permit.

4. (1) This Article applies to any motor vehicle designed and constructed solely or primarily for the carriage of persons and to any trailer or commercial vehicle, but does not apply to an unregistered motor vehicle being imported solely for a purpose not involving its being driven on a public road in the State.

(2) (a) A qualified person may import any motor vehicle to which this Article applies under a Temporary Importation Permit valid for such period from the date of issue as may be allowed by the Revenue Commissioners.

(b) The importer shall at the time of importation satisfy the officer that the importer is a qualified person and that the motor vehicle being imported is a motor vehicle to which this Article applies.

(3) (a) A person who is not a qualified person may import a commercial trailer under a Temporary Importation Permit valid for such period from the date of issue as may be allowed by the Revenue Commissioners, provided that the commercial trailer is owned by a qualified person.

(b) The importer shall at the time of importation of a commercial trailer to which this paragraph applies satisfy the officer that the owner of the commercial trailer is a qualified person.

(4) While in the State, a motor vehicle to which this Article applies shall not, except with the permission of the Revenue Commissioners and subject to compliance with such conditions as they may see fit to impose,—

(a) be loaned (whether for a consideration or otherwise), sold, given away, exchanged or otherwise disposed of.

(b) be used for the transport of persons for remuneration or reward other than—

(i) persons it carried when it entered the State, or

(ii) persons being carried on a journey to a place outside the State.

(5) While in the State, a motor vehicle to which this Article applies (other than an omnibus or a commercial vehicle) shall not be driven by any person other than the importer, save with the permission of the Revenue Commissioners.

(6) A commercial vehicle to which this Article applies shall not be used (whether with or without remuneration or reward) for industrial or commercial transport between places within the State.

(7) Notwithstanding anything to the contrary in paragraph (4) of this Article—

(a) a motor vehicle which, at the time of importation, is the subject of a temporary hiring contract entered into by the importer may, with the permission of the Revenue Commissioners and subject to such conditions as they may see fit to impose, be re-hired once only and then only to a qualified person: provided that the re-hiring is effected through a person whose business in the State is or includes the letting out of vehicles for hire and whose only or principal place of business and principal place of residence are within the State; and

(b) an omnibus may be used for the transport between places within the State of persons the only or principal place of residence of each of whom is outside the State and who are being carried under and in accordance with a licence issued under the Road Transport Act, 1932 (No. 2 of 1932).

(8) Where a motor vehicle has been re-hired under paragraph (7) of this Article, the person to whom the vehicle is so re-hired shall, as from the date of such re-hiring, be deemed, for the purpose of these Regulations, to be the importer of the vehicle.

(9) A trailer imported under this Article shall bear a number or other mark suitable for identification purposes and legibly and permanently stamped on the chassis.

(10) The importer or any person found in charge or control of a commercial vehicle imported under this Article shall, on request by the officer or any member of the Garda Síochána, produce to the officer or member all documents in the possession of the importer or person in charge or control and relating to anything being transported in the vehicle.

5 Omnibuses (Part III of the Road Transport Act, 1932 ).

5. (1) This Article applies to an omnibus being imported by a company to which Part III of the Road Transport Act, 1932 (No. 2 of 1932), applies, being a company which is entitled by virtue of section 28 of that Act to engage in or carry on the business of carrying passengers for reward by road and having its only or principal place of business in the State.

(2) A motor vehicle to which this Article applies may be imported under a Temporary Importation Permit valid for a period of forty-eight hours from the time of issue or such longer period as may be allowed by the Revenue Commissioners.

(3) A person wishing to avail himself of the facilities provided by this Article shall at the time of importation satisfy the officer that the omnibus being imported is an omnibus to which this Article applies.

(4) While in the State, a motor vehicle to which this Article applies may not be used for or in the operation of a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 (No. 2 of 1932) (as amended by section 66 of the Road Transport Act, 1933 (No. 8 of 1933)), and may carry only—

(i) the passengers (if any) it carried when it entered the State, or

(ii) passengers the only or principal place of residence of each of whom is outside the State and who are being carried on a journey to a place outside the State.

(5) While in the State, a motor vehicle to which this Article applies may not be loaned, sold, hired, given away, exchanged or otherwise disposed of.

6 Cessation of exemption from customs duty.

6. (1) A motor vehicle (other than a commercial trailer to which Article 4 (3) of these Regulations applies) temporarily imported under these Regulations shall cease to be exempt from customs duty in the event of the importer ceasing to be a qualified person.

(2) A commercial trailer to which Article 4 (3) of these Regulations applies shall cease to be exempt from customs duty in the event of the owner ceasing to be a qualified person.

(3) A motor vehicle temporarily imported under these Regulations shall cease to be exempt from customs duty at the end of the period of validity of the relevant Temporary Importation Permit.

7 Genera conditions.

7. (1) The importer shall not retain a motor vehicle imported under these Regulations in the State after the expiry of the validity of the Temporary Importation Permit.

(2) All documents relating to the importation of a motor vehicle imported under these Regulations shall be kept with the vehicle when it is in use, and a Temporary Importation Permit issued in respect of a self-propelled vehicle shall be conspicuously displayed on the vehicle at all times during the period of temporary importation.

(3) The importer or any person found in charge or control of a motor vehicle imported under these Regulations shall, on request by the officer or any member of the Garda Síochána, produce to the officer or member the appropriate Temporary Importation Permit together with all other documents in the possession of the importer or person in charge or control and relating to the importation, ownership and registration of the vehicle.

8 Exemption only from customs duty.

8. (1) 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 paying at the time of importation any customs duty which, but for these Regulations, would be chargeable at that time on a motor vehicle being imported.

(2) Where the importation of a motor vehicle is subject to the issue of a licence for that vehicle under the Road Transport Act, 1935 (No. 23 of 1935), any condition attaching to the issue of such a licence shall be complied with.

9 Care and management.

9. These Regulations are hereby placed under the care and management of the Revenue Commissioners.

10 Revocation.

10. The Motor Vehicles (Temporary Importation) Regulations, 1965 ( S.I. No. 87 of 1965 ), are hereby revoked.

GIVEN under my Official Seal this 23rd day of October, 1967.

CHARLES J. HAUGHEY,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations replace the Motor Vehicles (Temporary Importation) Regulations, 1965, and extend the facilities for the temporary importation free of duty of motor vehicles owned outside the State in accordance with the provisions of the United Nations Customs Convention on the Temporary Importation of Commercial Road Vehicles (Geneva, 1956) to which Ireland has acceded with effect as from the 24th October, 1967.