S.I. No. 423/1983:

EUROPEAN COMMUNITIES (EXEMPTION FROM IMPORT CHARGES OF CERTAIN PERSONAL PROPERTY) REGULATIONS, 1983.

EUROPEAN COMMUNITIES (EXEMPTION FROM IMPORT CHARGES OF CERTAIN PERSONAL PROPERTY) REGULATIONS, 1983.

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. 83/183/EEC of 28 March, 1983⁽¹⁾, hereby make the following Regulations:

1. These Regulations may be cited as the European Communities (Exemption from Import Charges of Certain Personal Property) Regulations, 1983.

2. These Regulations shall come into operation on the 1st day of January, 1984.

3. (a) In these Regulations--

"import charges" means excise duties, value-added tax and any other consumption taxes chargeable on imported goods;

"ECU" means the unit of account as defined in Council Regulation (EEC) No. 3180/78 of 18 December, 1978⁽²⁾.

(b) A word or expression that is used in these Regulations and is also used in Council Directive No. 83/183/EEC of 28 March, 1983, shall, unless the context otherwise requires, have the meaning in these Regulations that it has in the Directive.

4. Subject to the conditions and in the cases hereinafter set out, personal property imported permanently from another Member State by private individuals shall be exempt from import charges.

5. (1) The exemption for which Regulation 4 of these Regulations makes provision shall be granted for personal property--

⁽¹⁾O.J. No. L105, 23.4.83, p. 64.

⁽²⁾O.J. No. L379, 30.12.78, p. 1.

(a) which has been acquired under the general conditions of taxation in force in the domestic market of one of the other Member States of the Community and which is not the subject, on the grounds of exportation, of any exemption or any refund of turnover tax, excise duty or any other consumption tax,

(b) which the person concerned has had the use of, in the Member State from which it is being exported, for a period of at least:--

(i) six months before the change of residence in the case of motor-driven vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft, and

(ii) three months before the change of residence or the setting up of a secondary residence in the case of other property.

(2) For the purpose of this Regulation, where goods are--

(a) supplied under diplomatic or consular arrangements, or

(b) supplied to international organisations recognised as such by the public authorities in the State, and 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 conditions specified in paragraph (1) (a) of this Regulation shall be deemed to have been met and the references in paragraph (1) (b) of this Regulation to six months and three months shall be construed as references to twelve months.

(3) (a) Proof shall be supplied to the Revenue Commissioners that the conditions specified in paragraph (1) of this Regulation have been satisfied in the case of motor-driven vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft.

(b) In the case of other property the Revenue Commissioners shall require such proof only where there are grave suspicions of fraud.

(c) The proof referred to in subparagraphs (a) and (b) of this paragraph shall consist of invoices or receipts of purchase or any other documentary evidence the Revenue Commissioners may deem acceptable.

6. The importation of property may be carried out at one or more times within the periods laid down in Regulations 10 to 13 of these Regulations.

7. (1) Property imported under these Regulations shall not be disposed of, hired out or lent during the period of twelve months following its importation free of import charges, except in circumstances duly justified to the satisfaction of and with the permission of the Revenue Commissioners.

(2) A person seeking the permission referred to in paragraph (1) of this Regulation shall make prior application therefor to the Revenue Commissioners in writing, setting out the circumstances of the case, and the Revenue Commissioners may, if they see fit, allow disposal, hiring or lending of the property in question either with or without payment of whatever import charges the property was exempted from under the said Regulation 4.

8. (1) (a) Tobacco products, alcoholic beverages, perfumes and toilet waters contained in the personal luggage of travellers coming from other Member States may be imported without payment of import charges only up to the quantities laid down by the European Economic Community relating to exemption from import charges on imports in international travel.

(b) The Revenue Commissioners may allow the importation of up to 18 litres of wine (including sparkling and fortified wine) of an alcoholic strength not exceeding 22% by volume, without payment of import charges, in the case of a private individual who is transferring his normal residence to the State.

(2) The exemption from import charges on the importation of riding horses, motor-driven road vehicles (including trailers), caravans, mobile homes, pleasure boats and private aircraft shall be granted only if the private individual transfers his normal residence to the State.

9. (1) A person who lives in turn in different places situated in two or more Member States shall be regarded for the purposes of these Regulations as having his normal residence in the Member State where his personal ties are if he shows to the satisfaction of the Revenue Commissioners that his family or social commitments require him to return there regularly.

(2) Individuals shall give proof of their place of normal residence by any appropriate means such as their identity card or any other valid document.

(3) Where the Revenue Commissioners have doubts as to the truth and accuracy of a statement as to normal residence made in accordance with paragraph (2) of this Regulation, or for the purpose of applying certain specific controls, they may request the individual concerned to furnish them with any information they require or with additional proof.

10. (1) The exemption for which Regulation 4 of these Regulations makes provision shall be granted, subject to the conditions laid down in Regulations 5 to 8 of these Regulations, in respect of personal property imported by a private individual when transferring his normal residence.

(2) All the property shall be imported not later than twelve months after the transfer of the normal residence, or such longer period as the Revenue Commissioners, in their discretion, may allow in any particular case.

11. (1) The exemption for which Regulation 4 of these Regulations makes provision shall be granted, subject to the conditions laid down in Regulations 5 to 8 of these Regulations, for personal property imported by a private individual to furnish a secondary residence.

(2) This exemption shall be granted only where:--

(a) the person concerned is the owner of the secondary residence or is renting it for a period of at least twelve months;

(b) the property imported corresponds to the normal furniture of the secondary residence.

(3) The exemption shall also be granted, subject to the conditions mentioned in paragraph (2) of this Regulation, where, following the relinquishment of a secondary residence, property is imported to the normal residence or to another secondary residence, provided that the property in question has actually been in the possession of the person concerned, and that he has had the use of it, for a period of at least twelve months.

(4) All the property shall be imported not later than twelve months after the secondary residence has been relinquished or such longer period as the Revenue Commissioners in their discretion may allow in any particular case.

(5) Regulation 7 of these Regulations shall not apply where property is re-imported.

12. (1) Notwithstanding Regulation 5 (1) (b) (ii) of these Regulations, but without prejudice to the other provisions contained in Regulations 5 to 8 of these Regulations, a person shall on marrying be entitled to exemption from import charges when importing into the State on transfer of normal residence personal property which he acquired or which came into his possession less than three months previously, provided that such importation takes place within a period beginning two months before the marriage date envisaged and ending four months after the actual marriage date, and the person concerned shows to the satisfaction of the Revenue Commissioners that--

(a) his marriage has taken place, or

(b) the necessary preliminary formalities for the marriage have been put in hand,

as the case may be.

(2) (a) Exemption shall also be granted in respect of presents customarily given on the occasion of a marriage which are sent to a person fulfilling the conditions laid down in paragraph (1) of this Regulation by persons having their normal place of residence in another Member State.

(b) The exemption shall apply to any present of a value not exceeding 200 ECU.

(c) However, where the value of a present is more than 200 ECU, but less than 1,000 ECU, the Revenue Commissioners may, in their absolute discretion, grant the exemption.

(3) Where property is imported before the date of the marriage, the Revenue Commissioners may make the granting of exemption dependent on the provision of an adequate guarantee.

(4) Where the individual fails to provide proof of his marriage within four months of the date given for such marriage, the import charges due on the date of importation shall be payable.

13. (1) Notwithstanding paragraphs (1) to (3) of Regulation 5 and Regulations 7 and 8 (2), but without prejudice to the other provisions contained in Regulation 8, any private individual who has a residence in the State and who acquires by inheritance (causa mortis) the ownership or the beneficial ownership of personal property of a deceased person which is situated within another Member State or the personal representative of any such deceased person who has a residence in the State shall be entitled to exemption from import charges when importing such property into the State, provided that;

(a) such individual or personal representative provides the Revenue Commissioners with a declaration issued by a notary in the State or by a notary or other competent authority in the Member State of exportation that the property he is importing was acquired by inheritance or that he is the personal representative of the deceased person, as the case may be;

(b) the property is imported not more than two years after the date on which such individual enters into possession of the property or such personal representative takes control of the property.

(2) Notwithstanding paragraph 1 (b) of this Regulation, the Revenue Commissioners in their discretion may allow such longer period as they see fit, in any particular case.

14. The Revenue Commissioners shall not accord to imports by private individuals of personal property from third countries more favourable exemptions than those which are accorded to imports from Member States under these Regulations.

15. These Regulations, so far as they relate to value-added tax and the duties of excise on imported goods and the management of those duties, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute.

16. A person who contravenes a provision of these Regulations shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.

17. Section 17 of the Finance Act, 1936 (No. 31 of 1936), as amended by section 13 of the Finance Act, 1957 (No. 20 of 1957), section 18 (a) of the Finance Act, 1936 (No. 31 of 1936) and section 18 (b) of the Finance Act, 1936 (No. 31 of 1936), shall not apply to property to which these Regulations apply.

GIVEN under my Official Seal this 29th day of December, 1983.

ALAN M. DUKES.

EXPLANATORY NOTE.

These Regulations, which come into operation on 1 January, 1984, implement at national level Council Directive 83/183/EEC of 28 March, 1983 (O.J. No. L. 105, 2¾/83, p. 64) which provides for relief from import charges for goods (personal property)--

(a) imported in connection with a transfer of normal residence;

(b) imported in connection with the furnishing or relinquishment of a secondary residence;

(c) imported on marriage, and

(d) acquired by inheritance,

where such goods are permanently imported from another Member State of the European Economic Community.

The provisions of these Regulations replace those in Section 17 of the Finance Act, 1936 [No. 31 of 1936] as amended by Section 13 of the Finance Act, 1957 [No. 20 of 1957], Section 18 (a) of the Finance Act, 1936 [No. 31 of 1936] and Section 18 (b) of the Finance Act, 1936 [No. 31 of 1936] in so far as goods permanently imported from other Member States of the European Economic Community are concerned. The provisions of the Finance Acts referred to above remain in force, for the present, in respect of goods permanently imported from third countries.