European Communities (Exemption From Value-Added Tax on The Permanent Importation of Certain Goods) Regulations, 1985.

• Statutory Instrument No.: 183/1985
• Date: 28 June 1985

S.I. No. 183 of 1985.

EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS, 1985.

I, ALAN M. DUKES, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Directive No. 83/181/EEC of 28 March, 19831, hereby make the following Regulations: 1. (1) These Regulations may be cited as the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 1985.

(2) These Regulations shall be construed together with the Act and the Customs Acts (other than the provisions thereof specified in Regulation 30 of these Regulations) and any instrument relating to the customs made under statute (other than the instrument specified in the said Regulation 30). 2. These Regulations shall be deemed to have come into operation on the 1st day of July, 1984. 3. (1) In these Regulations—

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

"the Community" means the territory of the Member States where Council Directive No. 77/388/EEC2 of 17 May, 1977 applies;

"ECU" means the unit of account as defined in Council Regulation No. 3180/78 of 18 December, 19783;

"importation", in relation to goods, has the meaning assigned to it by Article 7 of the Council Directive No. 77/388/EEC of 17 May, 1977, 2 and cognate words shall be construed accordingly;

(1) O.J. No. L105, 23.4.83, p. 38.

(2) O.J. No. L145, 13.6.77, p, 1.

(3) O.J. No. L379, 30.12.78, p. 1.

"Member State" means Member State of the European Economic Community;

"tax" means value-added tax.

(2) In Regulations 4, 5 and 6 of these Regulations—

"alcoholic products" means products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within headings 22.03 to 22.09 of the Common Customs Tariff;

"household effects" means personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs;

"personal property" means any property intended for the personal use of the persons concerned or for meeting their household needs, and includes—

( a ) household effects,

( b ) cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes,

( c ) household provisions appropriate to normal family requirements, household pets and saddle animals,

( d ) portable instruments of the applied or liberal arts required by the person concerned for the pursuit of his trade or profession, but does not include property whose nature or quantity reflects a commercial interest or property intended for an economic activity within the meaning of Article 4 of Council Directive No. 77/388/EEC of 17 May, 1977;

"value for the purposes of tax chargeable at importation" means the value of imported goods for the purposes of section 15 of the Act as specified in subsections (3) and (4) of that section.

(3) A word or expression that is used in these Regulations and is also used in Council Directive No. 83/181/EEC of 28 March, 1983, shall, unless the context otherwise requires, have the meaning in these Regulations that it has in that Directive. 4. (1) Subject to paragraphs (2) to (8) of this Regulation, tax shall not be charged on goods, being the personal property of any person, other than—

( a ) alcoholic products,

( b ) tobacco and tobacco products,

( c ) commercial means of transport,

( d ) articles for use in the exercise of a trade or profession, excluding portable instruments of the applied or liberal arts,

imported from a country outside the Community by a natural person transferring his normal place of residence to the State and which—

(i) except in special cases justified by the circumstances, have been in the possession of, and, in the case of durable goods, used by that person for a minimum period of six months before the date on which he ceases to have his normal place of residence outside the Community;

(ii) are intended to be used at his normal place of residence in the State for the purpose for which they were used immediately before such importation;

(iii) have borne either in the country of origin or in the country from which he is departing any customs or fiscal charges to which they are normally liable and are not the subject, on the grounds of exportation, of any exemption from or refund of such charges;

(iv) are the persona] property of that person, being a person whose normal place of residence has been outside the Community for a continuous period of at least 12 months, or who shows to the satisfaction of the Revenue Commissioners that his intention was to reside outside the Community for a continuous period of at least 12 months;

(v) except in special cases justified by the circumstances, are entered for customs purposes, for permanent importation within 12 months of the date of establishment in the State by that person of his normal place of residence.

(2) In the case of goods which are—

( a ) supplied under diplomatic or consular arrangements, or

( b ) supplied to international organisations recognised as such by the public authorities in the State, or to members of such organisations within the limits and under the conditions laid down by the international conventions establishing the organisations or by headquarters agreements,

the reference in subparagraph (i) of paragraph (1) of this Regulation to six months shall be construed as a reference to twelve months, and the conditions specified in subparagraph (iii), of the said paragraph shall be deemed to have been complied with.

(3) Goods the subject of relief under paragraphs (1) or (2) of this Regulation may be imported in several separate consignments within the period specified in subparagraph (v) of the said paragraph (1).

(4) Until 12 months have elapsed from the date of the declaration for their final importation, goods which have been imported tax-free under this Regulation may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, except in circumstances duly justified to the satisfaction of, and with the prior sanction of the Revenue Commissioners.

(5) Any lending, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph (4) of this Regulation shall entail payment of the relevant tax on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation as ascertained or accepted on that date by the Revenue Commissioners.

(6) ( a ) Relief under this Regulation shall also apply in respect of personal property permanently imported before the person concerned establishes his normal place of residence in the State, provided that he gives an undertaking in writing to the Revenue Commissioners that he will actually establish his normal place of residence in the State within a period of 6 months after the importation. Such undertaking shall be accompanied by security, the form and amount of which shall be determined by the Revenue Commissioners.

( b ) For the purpose of subparagraph (a) of this paragraph the period specified in paragraph (1) (i) of this Regulation shall be calculated from the date of the importation of the personal property into the State.

(7) ( a ) Subject to subparagraphs (b) and (c) of this paragraph, where the person concerned leaves the country situated outside the Community where he had his normal place of residence and, because of occupational commitments, does not simultaneously establish his normal place of residence in the State, although having the intention of ultimately doing so, relief under this Regulation shall apply in respect of the personal property which he transfers into the State for this purpose.

( b ) Relief in respect of the personal property referred to in subparagraph (a) of this paragraph shall be granted in accordance with the conditions laid down in this Regulation on the basis that:

(i) the periods specified in paragraphs (1) (i) and (v) of this Regulation shall be calculated from the date of importation;

(ii) the period specified in paragraph (4) of this Regulation shall be calculated from the date when the person concerned actually establishes his normal place of residence in the State.

( c ) Relief under this paragraph shall not be given unless the person concerned gives an undertaking in writing to the Revenue Commissioners that he will actually establish his normal place of residence in the State within such period as may be specified by the Revenue Commissioners having regard to the circumstances. Such undertaking shall, if the Revenue Commissioners so require, be accompanied by security, the form and amount of which shall be determined by the Revenue Commissioners.

(8) Where, owing to exceptional political circumstances, a person has to transfer his normal place of residence from a country situated outside the Community to the State, the Revenue Commissioners may in their absolute discretion waive or modify the requirements of paragraph (1) of this Regulation, in so far as it refers to use of the goods prior to and subsequent to importation, subparagraph (b) of that paragraph, the conditions of the said paragraph relating to commercial means of transport and to articles for use in the exercise of a trade or profession and the requirements of paragraph (4) of this Regulation. 5. (1) Subject to paragraphs (3) to (7) of this Regulation, tax shall not be charged on the importation of trousseaux and household effects, whether or not new, belonging to a person transferring his or her normal place of residence from a...