S.I. No. 143/1965 - Relief From Customs Duties (Fairs, Exhibitions and Similar Events) Order, 1965.

1. The importer shall at the time of importation of any goods—

(a) claim exemption from the customs duty chargeable on the goods,

(b) produce the goods to the officer for examination,

(c) deposit in accordance with the officer's directions such sum of money or other security as the officer may require to secure any customs duty that may become payable on the goods and to secure compliance with this Order,

(d) allow the officer to affix to the goods such seals and marks of identification as the officer may deem necessary,

(e) furnish to the officer such documents in such form and containing such particulars as the officer may require, and

(f) give such additional information relating to the goods, the circumstances of their importation and their intended use as the officer may require.

2. While in the State—

(a) the goods shall be used only for the purpose for which they were imported and shall not be removed from the place of the event for which they were imported without the consent of the Revenue Commissioners,

(b) the goods and any resultant products shall not be used for hire or reward and shall not be disposed of except in accordance with the provisions of Articles 4 and 5 of this Order,

(c) save as the Revenue Commissioners may allow, the goods and any resultant products shall not be altered and any seals or marks of identification placed on the goods in accordance with paragraph (d) of Condition 1 of this schedule shall not be removed or altered,

(d) the goods and any resultant products shall be produced at any time the officer may require and the importer or other person having charge of them shall keep and furnish to the officer on request such records and documents relating to them as the officer may require.

3. The importer shall at the time of exportation of any goods or resultant products—

(a) produce the goods or products and the relevant import documents to the officer for examination,

(b) satisfy the officer that the requirements of this Order, so far as applicable, have been in all respects fulfilled, and

(c) give such additional information and make such declaration relating to the goods or products and the circumstances of their use in the State as the officer may require.

GIVEN under my Official Seal, this 1st day of July, 1965.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE

This Order provides for the admission without payment of customs duty or turnover tax of goods temporarily imported for display or use at fairs, exhibitions, meetings or similar events held in Ireland.

The Order gives effect in Ireland to the Customs Convention concerning facilities for the importation of goods for display or use at fairs, exhibitions, meetings or similar events, done at Brussels, 8th June, 1961.

4. Products of low value, including paint, varnish and wallpaper, that are intended to be used up in constructing, furnishing or decorating the temporary stands of foreign exhibitors at an event.

5. Printed matter, catalogues, trade notices, price lists, advertising posters, calendars, whether or not illustrated, and unframed photographs, that are publicity material for foreign goods displayed at an event and—

(i) are supplied free of charge from abroad and are intended to be used solely for distribution free of charge to the public at the event, and

(ii) of which the aggregate value and quantity are shown to the satisfaction of the Revenue Commissioners not to be excessive, having regard to the nature of the event, the number of visitors to it and the extent of the exhibitor's participation therein.

6. Files, record forms and other documents which are intended for use as such at or in connection with international meetings, conferences or congresses.

THIRD SCHEDULE.

Conditions Relating to Importation, Use and Exportation of Goods.

S.I. No. 143 of 1965.

RELIEF FROM CUSTOMS DUTIES (FAIRS, EXHIBITIONS AND SIMILAR EVENTS) ORDER, 1965.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by subsection (1) of

section 31

of the

Finance Act, 1963

(No. 23 of 1963), hereby order as follows

1.—(1) This Order may be cited as the Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order, 1965.

(2) This Order shall come into operation on the 16th day of July, 1965.