LegalizeS.I. No. 422/1983 - European Communities (Exemption From Import Charges of Certain Vehicles Etc., Temporarily Imported) Regulations, 1983
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
1 amending act · 1992-03-02, S.I. No. 60/1993 - Temporary Exemption From Registration of Vehicles Regulations, 1993
S.I. No. 422 of 1983.
EUROPEAN COMMUNITIES (EXEMPTION FROM IMPORT CHARGES OF CERTAIN VEHICLES ETC., TEMPORARILY IMPORTED) 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. 83/182/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 Vehicles etc., Temporarily Imported) Regulations, 1983.
2.
These Regulations shall come into operation on the 1st day of January, 1984.
3.
(a) In these Regulations—
"the Community" means the European Economic Community;
"import charges" means excise duties, value-added tax and any other consumption tax chargeable on imported goods;
"private vehicle" includes a caravan, pleasure boat, private aircraft, tricycle and bicycle.
- (b) A word or expression that is used in these Regulations and is also used in Council Directive No. 83/182/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) These Regulations shall not extend to the temporary importation of private vehicles, or normal spare parts, accessories and equipment for private vehicles imported with the vehicles for private use which have not been acquired or imported in accordance with the general conditions of taxation in force on the domestic market of another Member State or which are subject by reason of their exportation to any exemption from or refund of turnover tax, excise duty or any other consumption tax.
^(1)O.J. No. L105. 23.4.83, p. 59.
- (2) For the purpose of this Regulation, paragraph (1) of this Regulation shall be deemed to have been satisfied—
- (a) where the goods are supplied under diplomatic and consular arrangements, or
- (b) where the goods are 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.
5.
(1) Subject to the provisions of these Regulations, where a private vehicle is imported temporarily into the State, the vehicle, and any normal spare parts, accessories and equipment for the vehicle imported into the State with the vehicle, shall be exempt from import charges for a period not exceeding twelve months from the date of such importation or such longer period as the Revenue Commissioners in their discretion may allow in any particular case, provided that—
- (a) the individual importing the vehicle—
- (i) has his normal residence in another Member State; and
- (ii) employs the vehicle for his private use only, and
- (b) the vehicle is not disposed of or hired out in the State or lent to a resident of the State.
- (2) Notwithstanding anything to the contrary in paragraph (1) (b) of this Regulation private vehicles belonging to a car hire firm having its head office in the Community—
- (a) may be re-hired to non-residents of the State with a view to being re-exported, if they are in the State as a result of a hire contract which ended in the State; and
- (b) may be returned by an employee of the car-hire firm to the Member State where they were originally hired, even if such employee is resident in the State.
6.
(1) A private vehicle imported into the State temporarily for business use shall be exempt from import charges for a period not exceeding twelve months from the date of such importation or such longer period as the Revenue Commissioners in their discretion may allow in any particular case, provided that—
- (a) the individual importing the vehicle—
- (i) has his normal residence in another Member State;
- (ii) does not use the vehicle within the State in order to carry passengers for hire or material reward of any kind, or for the industrial or commercial transport of goods, whether for reward or not;
- (b) the vehicle is not disposed of, hired out or lent in the State; and
- (c) the vehicle has been acquired or imported in accordance with the general conditions of taxation in force on the domestic market of the Member State of normal residence of the user and is not subject, by reason of its exportation, to any exemption from or refund of turnover tax, excise duty or any other consumption tax;
- (2)
- (a) The provisions of paragraph (1) (c) of this Regulation shall be presumed to be being complied with in relation to a private vehicle if it bears a standard registration plate of the Member State of registration, (which expression does not include any type of temporary registration plate).
- (b) However, in the case of a private vehicle registered in a Member State where the issue of standard registration plates is not conditional upon compliance with the general conditions of taxation in force on the domestic market, the Revenue Commissioners may require the individual importing the vehicle to show to their satisfaction that any consumption taxes payable in respect of the vehicle have been paid.
7.
(1) In addition a private vehicle imported temporarily shall be exempt from import charges in the following cases:
- (a) where the vehicle is registered in another Member State being the Member State of normal residence of the user and is used regularly by him for the journey from his residence to his place of work in an undertaking in the State: Exemption under this subparagraph shall not be subject to any time limit;
- (b) where a student residing in the State for the sole purpose of pursuing his studies uses the vehicle in the State and the vehicle is registered in another Member State which is the Member State of his normal residence.
- (2) Grant of the exemptions provided for in paragraph (1) of this Regulation shall be subject to the sole condition that the provisions of paragraphs (a), (b) and (c) of paragraph (1) and paragraph (2) of Regulation 6 are satisfied.
8.
(1) Saddle-horses imported temporarily into the State shall be exempt for three months from import charges provided that:
- (a) the horses enter the State for the purposes of, or in the course of, horse-riding excursions by their riders;
- (b) exemption is requested not later than the time of their importation; and
- (c) the horses are not hired out, lent, or disposed of to a third party in the State or used for purposes other than that of the excursion.
- (2) Where exemption is requested under this Regulation before the importation of the horse concerned, its rider may be exempted from the requirement to enter the State via a frontier post.
- (3) The Revenue Commissioners may exclude from the benefit of the exemption under this Regulation the temporary importation by residents of the State of horses carried on board means of transport.
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 or accuracy of a statement as to normal residence made in accordance with paragraph (1) 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) In exceptional cases where, despite the furnishing of the additional information referred to in Regulation 9 (3) of these Regulations, serious doubts still remain as to the normal residence of an individual the Revenue Commissioners may permit the temporary importation of a private vehicle for business use upon the giving to them of such security as they may specify.
- (2) When the user of the vehicle concerned shows to the satisfaction of the Revenue Commissioners that he has his normal residence in another Member State, the Revenue Commissioners shall release any security given to them within two months following the date on which the evidence is produced.
11.
(1) While in the State, a vehicle temporarily imported under these Regulations shall not be driven by any person other than the importer, save with the permission of the Revenue Commissioners.
- (2) Vehicles or horses temporarily imported into the State under these Regulations shall cease to be exempt from import charges in the event of the importer ceasing to have his normal residence outside the State, or, at the end of the period for which retention in the State was allowed under these Regulations or on termination of the activities mentioned in Regulation 7 (1) of these Regulations as the case may be.
12.
(1) All documents relating to the importation of a vehicle or horse temporarily imported into the State under these Regulations shall be kept by the person who imported them with the vehicle or horse when it is in the State and shall be produced on request by an Officer of Customs and Excise or a member of the Garda Síochána.
- (2) Any person found in charge or control of a vehicle or horse temporarily imported into the State under these Regulations shall stop the vehicle or horse on request by any Officer of Customs and Excise or any member of the Garda Síochána, and shall answer all such questions as shall be put to him by such Officer or such member for the purpose of verifying that no contravention of these Regulations is taking place.
13.
Nothing in these Regulations shall be construed as exempting an importer from compliance with any legal requirement, obligation, restriction or prohibition other than the requirement of paying at the time of importation any import charges which, but for these Regulations, would be chargeable at that time on a vehicle or horse being imported.
14.
The Revenue Commissioners shall not accord to imports by private individuals of vehicles or horses from third countries more favourable exemptions than those which are accorded to imports from Member States under these Regulations.
15.
(1) Subject to Regulation 5 (2) of these Regulations, a person who imports a vehicle or horse temporarily into the State under these Regulations without payment of import charges on the vehicle or horse, as the case may be, shall not dispose of or hire out the vehicle or horse, as the case may be, or lend it to a resident in the State and, if he imports the vehicle for business use, shall not use the vehicle within the State to carry passengers for hire or material reward of any kind or for the industrial or commercial transport of goods whether for reward or not.
- (2) A person who imports a vehicle or horse temporarily into the State under these Regulations without payment of import charges on the vehicle or horse, as the case may be, shall, at or before the end of the period for which the vehicle or horse is permitted under these Regulations to remain in the State without such payment, either pay the import charges on the vehicle or horse, as the case may be, to the Revenue Commissioners or export the vehicle or horse, as the case may be, from the State.
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.
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.
18.
(1) The Motor Vehicles (Temporary Importation) Regulations, 1970, ( S.I. No. 54 of 1970 ), shall not apply to private vehicles covered by these Regulations.
- (2) Section 29 (2) of the Finance Act, 1963 (No. 23 of 1963), shall apply in relation to vehicles imported temporarily into the State under these Regulations with the modification that, "in relation to a motor vehicle, a provision of the European Communities (Exemption from Import Charges of Certain Vehicies etc., Temporarily Imported) Regulations, 1983," shall be substituted for "a condition under a regulation under this section".
GIVEN under my Official Seal, this 30th day of December, 1983.
ALAN M. DUKES,
Minister for Finance.
EXPLANATORY NOTE.
These Regulations which come into operation on 1 January, 1984, implement at national level Council Directive 83/182/EEC of 28 March, 1983 (O.J. No. L105, 23.4.83, p. 59) which provides for relief from import charges for certain means of transport temporarily imported from another Member State of the European Economic Community.
The provisions of these Regulations, insofar as they apply to the means of transport referred to therein, replace those in the Motor Vehicles (Temporary Importation) Regulations, 1970, ( S.I. No. 54 of 1970 ). The provisions of the Motor Vehicles (Temporary Importation) Regulations, 1970 remain in force in respect of other means of transport temporarily imported from other Member States of the European Economic Community and in respect of all means of transport temporarily imported from third countries.
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence.
Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.