S.I. No. 279/1982:

VALUE-ADDED TAX (IMPORTED GOODS) REGULATIONS, 1982.

VALUE-ADDED TAX (IMPORTED GOODS) REGULATIONS, 1982.

The Revenue Commissioners, in exercise of the powers conferred on them by section 15 of the Value-Added Tax Act, 1972 (No. 22 of 1972), as amended by section 14 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978), and with the consent of the Minister for Finance, hereby make the following Regulations:

1. These Regulations may be cited as the Value-Added Tax (Imported Goods) Regulations, 1982.

2. These Regulations shall come into operation on the 1st day of September, 1982.

3. Notwithstanding the provisions of the Customs Consolidation Act, 1876, and of other law in force in the State relating to customs, tax in the case of imported goods entered for warehousing shall become chargeable at the time when the goods are so entered as if they were goods entered for home use and not at the time of removal from warehouse save that, in the case of goods removed from warehouse by an unregistered person, tax shall, in addition, be chargeable at the time of such removal on the amount of duty payable on the said goods at that time.

4. Section 6 of the Customs and Inland Revenue Act, 1879, and section 25 (2) of the Finance Act, 1933 (No. 15 of 1933), shall, in so far at they apply to tax, have effect in relation to goods which are being re-imported into the State after exportation therefrom only if they are re-imported into the State by the person who exported them from the State.

5. Section 11 of the Finance (Miscellaneous Provisions) Act, 1958 (No. 28 of 1958), and section 38 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 17 of the Finance Act, 1965 (No. 22 of 1965), and the European Communities (Customs) Regulations, 1972 ( S.I. No. 334 of 1972 ), shall not apply to tax chargeable at importation.

6. Sections 24 and 28 of the Finance Act, 1933 (No. 15 of 1933), shall not apply to tax paid on goods imported by registered persons.

7. Section 5 (1) of the Customs-Free Airport Act, 1947 (No. 5 of 1947), shall not, in so far as it applies to tax, have effect in relation to goods brought from the customs-free airport (within the meaning of that Act) into any other part of the State if it is established to the satisfaction of the Revenue Commissioners that tax has already been borne or paid on the goods.

8. Section 29 (7) of the Finance Act, 1978 (No. 21 of 1978), shall apply in relation to tax payable at importation with the modification that the reference to goods entered for home use shall be deemed to include a reference to imported goods entered for warehousing and imported goods entered for a process of manufacture and exportation under section 32 of the Finance Act, 1932 (No. 20 of 1932), as amended.

9. Any acts relating to customs adopted, whether before or after the commencement of these Regulations, by the European Communities and which, apart from section 15 (6) of the Value-Added Tax Act, 1972 , would not apply to tax chargeable at importation shall not apply to such tax.

10. Regulation 28 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ), is hereby revoked.

GIVEN this 25th day of August, 1982.

S. PÁIRCÉIR,

Revenue Commissioner.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 25th

day of August, 1982.

R. MacSHARRY,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations which have effect on and from the 1st of September, 1982, are concerned with the payment of VAT by registered persons in respect of goods imported by them. The Regulations modify or exclude as appropriate the application to value-added tax of various customs provisions so as to provide, amongst other things, for:

( a ) the application of tax at the time of entry in the case of imported goods entered for warehousing and the application of a further charge of tax, calculated by reference to the duty payable, at the time of removal of imported goods from warehouse in the case of an unregistered person,

( b ) relief from tax in the case of goods re-imported by the person who exported them,

( c ) the application of tax to goods imported for processing and re-export,

( d ) the exclusion of certain customs drawback and repayment provisions,

( e ) relief from tax for goods brought from the customs-free airport into any other part of the State where they have already borne tax,

( f ) provision for arrangements for deferred payment in the case of goods entered for warehousing or for processing and re-export,

( g ) the exclusion from the application to value-added tax of Community customs regulations, and

( h ) the revocation of Regulation 28 of the Value-Added Tax Regulations, 1979.