S.I. No. 144/1965 - Relief From Customs Duties (Professional Equipment) Order, 1965.

1. The importer shall at the time of importation—

(

a

) claim exemption from the customs duty chargeable on the equipment,

(

b

) produce the equipment 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 equipment and to secure compliance with this Order,

(

d

) allow the officer to fix to the equipment 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 equipment, the circumstances of its importation and its intended use as the officer may require.

2. While in the State—

(

a

) the equipment shall not be used except in accordance with the provisions of Article 4 of this Order.

(

b

) save as the Revenue Commissioners may allow, the equipment shall not be altered and any seals or marks of identification placed on it in accordance with subparagraph (

d

) of paragraph 1 of this Schedule shall not be removed or altered, and

(

c

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

3. The importer shall at the time of exportation—

(

a

) produce the equipment 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 equipment and the circumstances of its 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 professional effects temporarily imported by persons visiting Ireland for professional purposes.

The Order gives effect in Ireland to the Customs Convention on the temporary importation of professional equipment, done at Brussels, 8th June, 1961.

5. Equipment imported pursuant to this Order shall, subject to Article 6 of this Order, be exported either—

(

a

) (i) within six months of the date of importation, or

(ii) in the case of equipment delivered on importation on production of a carnet, before the expiration of the period of validity of the carnet or within six months of the date of importation, whichever is the earlier,

or

(

b

) within such other period as the Revenue Commissioners may, in special circumstances, fix.

6. Vehicles designed or specially adapted for use in connection with any of the equipment specified in paragraphs 1 to 5 of this Schedule, including mobile inspection units, travelling workshops and travelling laboratories.

SECOND SCHEDULE

Conditions Relating to Importation, Use and Exportation of Equipment

S.I. No. 144 of 1965.

RELIEF FROM CUSTOMS DUTIES (PROFESSIONAL EQUIPMENT) 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 (Professional Equipment) Order, 1965.

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