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Exemption of articles for the personal use of the importer.
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17.—Whenever the Revenue Commissioners are satisfied, in respect of an article imported into Saorstát Eireann on or after the 13th day of May, 1936, and chargeable with a duty of customs in force on the said 13th day of May, 1936, or lawfully imposed by any means at any time after that day—
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(a) that the importer of such article either has, within six months before the importation of such article, begun to reside in Saorstát Eireann or bona fide intends at the time of such importation to begin to reside in Saorstát Eireann within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and
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(b) that prior to the commencement of such permanent residence in Saorstát Eireann or to such importation (whichever is the earlier) such article had been used by the importer thereof or his family or household living with him or had been used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock-in-trade, or as material, ingredient, or component part for the manufacture of stock-in-trade) by the importer for the purpose of his trade or business and in either case had been bought or acquired by such importer or by a member of his family or household living with him for substantial use outside Saorstát Eireann, and
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(c) that such article is being imported into Saorstát Eireann for the use of the importer or his family or household living with him or for use (otherwise than as aforesaid) by the importer for the purpose of his trade or business,
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the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.
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