Finance Act, 1963


Customs and Excise.

Temporary importation of motor vehicles without payment of customs duty.

29.—(1) The Minister for Finance may make regulations providing for the temporary importation of motor vehicles without payment of customs duty, in such circumstances and subject to such conditions as may be specified in the regulations.

(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of one hundred pounds; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.

(3) For the purposes of this section “motor vehicle” means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.