S.I. No. 87/1965:

MOTOR VEHICLES (TEMPORARY IMPORTATION) REGULATIONS, 1965.

MOTOR VEHICLES (TEMPORARY IMPORTATION) REGULATIONS, 1965.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by section 29 of the Finance Act, 1963 (No. 23 of 1963), and subsection (4) of section 12 of the Finance Act, 1934 (No. 31 of 1934), hereby make the following regulations:

1. These Regulations may be cited as the Motor Vehicles (Temporary Importation) Regulations, 1965.

2. These Regulations shall come into operation on the first day of May, 1965.

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

4. In these Regulations--

Act of 1932.

"the Act of 1932" means the Road Transport Act, 1932 (No. 2 of 1932);

appointed period.

"the appointed period" when used in relation to the retention of a motor vehicle in the State under these Regulations, means--

(a) in case the motor vehicle is imported under Article 7 of these Regulations, a period of one year from the date of issue of the relative Temporary Importation Permit or such other period as may be allowed by the Revenue Commissioners,

(b) in case the motor vehicle is an omnibus--

(i) if it is imported for the operation of a passenger road service by the holder of a current occasional passenger licence under section 11 of the Act of 1932, a period ending not later than six months from the time of importation,

(ii) if it is imported in the operation of a passenger road service by the holder of a current annual passenger licence under section 11 of the Act of 1932, a period of twenty-four hours from the time of importation or, such longer period as is the duration of the journey authorised by the licence,

(iii) if it is imported otherwise than for or in the operation of a passenger road service, a period of forty-eight hours from the time of importation or such longer period as may be allowed by the Revenue Commissioner,

(c) in case the motor vehicle is imported under subparagraph (iv) of paragraph (1) of Article 12 of these Regulations, a period of seventy-two hours from the time of importation or such longer period as may be allowed by the Revenue Commissioners,

(d) in case the motor vehicle is imported under subparagraph (v) of paragraph (1) of Article 12 of these Regulations, a period of one month from the time of importation or such longer period as may be allowed by the Revenue Commissioners,

(e) in any case not mentioned in paragraph (a) to (d) of this definition, the period of validity of the Pass-Book or such further period as may be allowed by the Revenue Commissioners;

carnet.

"carnet" means a carnet de passages en douanes;

commercial trailer.

"commercial trailer" means a vehicle designed and constructed solely or primarily for the carriage of merchandise and for traction on a road by a mechanically propelled vehicle, but does not include a luggage trailer, a boat trailer or a horse-box imported for private use;

commercial vehicle.

"commercial vehicle" means a vehicle not designed and constructed solely or primarily for the carriage of persons;

control form.

"Control Form" means the customs document issued under Article 7 of these Regulations for the purpose of recording on the form the dates of importation and exportation of the motor vehicle to which it relates;

formalities at first importation.

"formalities at first importation" means the formalities set out in the Schedule to these Regulations;

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;

pass-book.

"Pass-Book" means--

(a) a carnet or triptyque issued under the guarantee of a recognised association, or

(b) a document (other than a Temporary Importation Permit or Control Form) issued at importation by the officer,

and on which the importation of the motor vehicle to which it relates has been duly certified by the officer;

passenger road service.

"passenger road service" has the meaning assigned to it by section 2 of the Act of 1932, as amended by section 66 of the Road Transport Act, 1933 (No. 8 of 1933);

prescribed.

"prescribed" means prescribed by the Revenue Commissioners;

private use.

"private use" means a use other than the carriage of persons for reward or the industrial or commercial transport of goods (whether with or without remuneration);

qualified person.

"qualified person" means a person who shows to the satisfaction of the Revenue Commissioners that his only or principal place of residence is outside the State;

recognised association.

"recognised association" means an association or club belonging to the International Touring Alliance or the Fédération Internationale de L'Automobile;

temporary importation permit.

"Temporary Importation Permit" means a permit issued under Article 7 of these Regulations.

5.--(1) All documents relating to the importation of a motor vehicle under these Regulations shall, as far as possible, 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.

(2) The importer or any person found in charge or control of a motor vehicle imported under these Regulations shall, on request by an officer of Customs and Excise or any member of the Gárda Síochána, produce to the officer or member the appropriate Pass-Book, Temporary Importation Permit or Control Form together with all other documents in his possession relating to the importation, ownership or registration of the vehicle.

6. Whenever a person imports a vehicle for the first time under a particular Pass-Book he shall comply with the formalities at first importation.

7.--(1) Where a qualified person presents for importation a motor vehicle to which this Article applies, the vehicle shall be admitted under a Temporary Importation Permit and a Control Form each stamped by the officer with the date of issue and bearing such particulars as the Revenue Commissioners may deem necessary for the identification of the vehicle and the qualified person shall not be required to pay at the time of importation any customs duty that, but for these Regulations, would be chargeable on the vehicle.

(2) A motor vehicle to which this Article applies shall while in the State comply with the following conditions:

(i) it may not be loaned, sold, hired, given away' exchanged or used for the carriage of persons for reward, and, if it is a commercial vehicle, it may be used only for private use;

(ii) save as permitted by the Revenue Commissioners, it may not be driven by any person other than the importer.

(3) Notwithstanding paragraph 2 of this Article, a vehicle other than a commercial 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, be re-hired once 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.

(4) Where a motor vehicle has been re-hired under paragraph (3) of this Article, the person to whom the vehicle is so re-hired shall be deemed, for the purposes of these Regulations, to be the importer of the vehicle.

(5) This Article applies to any motor vehicle designed and constructed solely or primarily for the carriage of persons and to a commercial vehicle when imported for private use, but does not apply to an omnibus, a hackney carriage, a hearse, a commercial trailer, any other commercial vehicle of an unladen weight exceeding 25 cwts., or to an unregistered motor vehicle being imported solely for a purpose not involving its being driven on a public road in the State.

8. Where an omnibus is imported for the operation of a passenger road service, and the importer--

(i) is the holder of an occasional passenger licence under section 11 of the Act of 1932 in force at the time of the importation,

(ii) is a qualified person and has his only or principal place of business outside the State, and

(iii) complies with the formalities at first importation,

he shall not be required to pay at the time of importation any customs duty that, but for these Regulations, would be chargeable on the omnibus.

9.--(1) Where an omnibus is imported in the operation of a passenger road service, and the importer--

(i) is the holder of an annual passenger licence under section 11 of the Act of 1932 in force at the time of the importation,

(ii) is a qualified person and has his only or principal place of business outside the State, and

(iii) complies with the formalities at first importation,

he shall not be required to pay at the time of importation any customs duty that, but for these Regulations, would be chargeable on the omnibus.

(2) An omnibus to which this Article applies which is admitted under these Regulations shall be subject to the condition that while in the State it may, save when the Revenue Commissioners otherwise permit, carry only the passengers it carried when it entered the State or passengers being carried on a journey to a place outside the State.

10.--(1) where an omnibus is imported otherwise than for or in the operation of a passenger road service, and the importer--

(i) is a qualified person and has his only or principal place of business outside the State, or is a company to which Part III of the Act 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 for reward by road, and

(ii) complies with the formalities at first importation,

he shall not be required to pay at the time of importation any customs duty that, but for these Regulations, would be chargeable on the omnibus.

(2) An omnibus to which this article applies which is admitted under these Regulations shall be subject to the condition that while in the State it may carry only the passengers (if any) it carried when it entered the State or passengers whose only or principal place of residence is outside the State and who are being carried on a journey to a place outside the State.

11.--(1) Where a qualified person imports by land a motor vehicle which is constructed or adapted for the carriage of not more than eight persons other than the driver and 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 the qualified person complies with the formalities at first importation, he shall not be required to pay at the time of importation any customs duty that, but for these Regulations, would be chargeable on the vehicle.

(2) A vehicle which is admitted under this Article shall be subject to the condition that while in the State it may carry only the passengers (if any) it carried when it entered the State or passengers being carried on a journey to a place outside the State.

12.--(1) Where a commercial vehicle, not being a vehicle eligible for importation under Article 7 of these Regulations, is imported by a qualified person and

(i) is imported for private use,

(ii) is imported for the sole purpose of transporting within the State apparatus for temporary use in the transmission of programmes by sound or television broadcasting or in the making of sound recordings, television films or cinematograph films,

(iii) is a hearse and is imported by land for the sole purpose of conveying a corpse from or to or from and to a place in Northern Ireland,

(iv) is not a commercial trailer, is registered in Northern Ireland, is owned by a person who has his only or principal place of business and his only or principal place of residence in Northern Ireland, and is imported by land for the sole purpose of the transport of merchandise from or to or from and to a place in Northern Ireland,

(v) is a commercial trailer bearing a number suitable for identification purposes and legibly and permanently stamped on the chassis to the satisfaction of the Revenue Commissioners and is imported for the sole purpose of the transport of merchandise from or to or from and to a place outside the State, or

(vi) is imported by land for a purpose connected only with an election to Dáil Éireann,

if the importer complies with the formalities at first importation he shall not be required to pay at the time of importation any customs duty that, but for these Regulations, would be chargeable on such vehicle.

(2) A commercial vehicle, being a commercial trailer mentioned at subparagraph (v) of paragraph 1 of this Article, which at importation is drawn by a vehicle other than a vehicle owned and registered in the State, shall be admitted under this Article only when it is imported for the sole purpose of the transport of merchandise from or to or from and to a place in Northern Ireland and is being drawn by a vehicle registered in Northern Ireland and owned by a person who has his only or principal place of business and his only or principal place of residence in Northern Ireland.

13. In addition to the conditions specified in Articles 5, 6, 7, 9, 10 and 11 of these Regulations, the following conditions shall apply in the cases of all motor vehicles imported under these Regulations:

(i) the importer shall produce the motor vehicle and the appropriate Pass-Book or Temporary Importation Permit and Control Form to the officer on the occasion of each exit from and re-entry to the State;

(ii) the importer shall not retain the motor vehicle in the State after the expiry of the appointed period or the period of validity of the Pass-Book (if any), whichever first occurs;

(iii) the importer shall comply with these Regulations;

(iv) if, at any time during the appointed period, the Revenue Commissioners cease to be satisfied that these Regulations apply to the importer of a motor vehicle imported under these Regulations, or (where appropriate) to the owner of the vehicle or to the vehicle itself, they shall cause the importer to be so informed and he shall cause it to be exported forthwith.

14. A motor vehicle imported temporarily under these Regulations shall be deemed to be exempt from customs duty so long only as these Regulations are complied with in relation to that vehicle and, where the vehicle is being imported or exported by land, so long only as such other appropriate regulations governing such importation or exportation are complied with in relation to that vehicle.

15. The Motor Cars (Temporary Importation) Regulations, 1952 ( S.I. No. 14 of 1952 ), the Motor Cars (Temporary Importation) Regulations, 1954 ( S.I. No. 3 of 1954 ), the Motor Cars (Temporary Importation) Regulations, 1955 ( S.I. No. 163 of 1955 ) and the Motor Cars (Temporary Importation) Regulations, 1958 ( S.I. No. 253 of 1958 ) are hereby revoked.

SCHEDULE.

Formalities at first importation.

Election by members of recognised associations.

1. Where the importer of a motor vehicle is a member of a recognised association and he elects to avail himself of this paragraph, he shall at the time of importation--

(a) produce to the officer--

(i) a carnet or triptyque which has been issued to the importer by the said association, and

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

(b) satisfy the officer that the motor vehicle corresponds in all respects with that described in the carnet or triptyque and that the value of the vehicle is correctly stated in the carnet or triptyque.

Persons other than members of recognised associations and members who do not elect to avail of paragraph 1.

2. Where the importer of a motor vehicle is not a member of a recognised association, or, being such a member, does not elect to avail himself of paragraph 1 of this Schedule, he shall--

(a) deposit with the officer at the time of importation a sum of money equal to the customs duty chargeable on the motor vehicle, or, if the vehicle is being imported by land, enter into a bond with the Minister for Finance in a sum sufficient to cover the said duty, and

(b) deliver to the officer in duplicate, at the time of importation, or, where he proposes to enter into a bond, at the time of application for a form of bond, a declaration and claim for exemption, in the prescribed form, setting forth the grounds on which exemption from customs duty is claimed under these Regulations.

Issue of Pass-Book.

3. Where the importer of a motor vehicle is not a member of a recognised association or, being such a member, does not elect to avail himself of paragraph 1 of this Schedule, the officer shall at the time of importation return to the importer one copy of the form mentioned in subparagraph (b) of paragraph 2 of this Schedule duly signed and stamped and shall furnish the importer with a Pass-Book.

Proof of eligibility.

4. The importer shall at the time of importation satisfy the officer that he is eligible to import a motor vehicle under these Regulations and that the motor vehicle being imported complies with these Regulations.

GIVEN under my Official Seal, this 30th day of April, 1965.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

These regulations replace the Motor Cars (Temporary Importation) Regulations, 1952 to 1958 and extend the facilities for the temporary importation free of duty of motor vehicles owned outside the State.