LegalizeS.I. No. 628/2001 - Value-Added Tax (Imported Goods) (Amendment) Regulations, 2001
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 · 2006-10-26, S.I. No. 548/2006 - Value-Added Tax Regulations 2006
The Revenue Commissioners, in exercise of the powers conferred on them by sections 15 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, make the following regulations:
1.
These Regulations may be cited as the Value-Added Tax (Imported Goods) (Amendment) Regulations, 2001.
2.
These Regulations shall come into operation on the date of consent of the Minister for Finance.
3.
In these Regulations “Regulations of 1992” means the Value-Added Tax (Imported Goods) (No. 2) Regulations, 1992 ( S.I. No. 440 of 1992 ).
4.
Regulation 8 of the Regulations of 1992 is amended by deleting “or for processing under customs control”.
5.
Regulation 9 of the Regulations of 1992 is amended -
- (a) by deleting “or” in paragraph (f), and,
- (b) by inserting the following after paragraph (g):
“or
- (h) arrangements for processing under customs control,”.
6.
These Regulations shall not apply to goods which, on the date when these Regulations come into operation, are under arrangements for processing under customs control and on the importation of which tax chargeable has been paid.
| GIVEN this 17th day of December, 2001 | |
| Josephine Feehily | |
| Revenue Commissioner. |
The Minister for Finance hereby consents to the making of the foregoing Regulations.
| GIVEN under my Official seal this 19^th day of December, 2001. | |
| Charlie McCreevy | |
| Minister for Finance. |
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
These Regulations ensure that VAT at importation is suspended in respect of goods placed under arrangements for processing under customs control.
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