No. 9/1927:

THE MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1926.

THE MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1926.

LOCOMOTIVE MOTOR CARS.

The Motor Cars (Temporary Importation) Regulations, dated 31st December, 1926, made by the Minister for Finance under Section 13 (6) of the Finance (No. 2) Act, 1915.

WHEREAS it is provided by Sub-section (6) of Section 13 of the Finance (No. 2) Act; 1915, as adapted by the Adaptation of Enactments Act, 1922 , and the Customs and Excise (Adaptation of Enactments) Order, 1924, that the Minister for Finance may, by Order, make Regulations providing for the total or partial exemption, for a limited period, from the duty first imposed by Section 12 of the said Finance (No. 2) Act, 1915, of any motor cars, including motor bicycles and motor tricycles, brought into Saorstát Eireann by persons making only a temporary stay therein:

NOW, therefore, the Minister for Finance, by virtue of the said powers on him conferred and of any other power enabling him in that behalf, does hereby, without prejudice to any further exercise of the said powers, make the following Regulations, and further certifies under Section 2 of the Rules Publication Act, 1893, that on account of urgency such regulations shall come into force forthwith as provisional regulations.

1. If any person importing any motor car into Saorstát Eireann for purposes unconnected with trade or business, being a person having his only or principal place of residence outside Saorstát Eireann, and intending to make only a temporary stay in Saorstát Eireann complies either with such of the conditions contained in Part I. of these Regulations, or with such of the conditions contained in Part II. of these Regulations, as relate to things to be done by the importer at the time of the importation and, in the case of a motor car imported into Saorstát Eireann by land, also complies with the Regulations for the time being in force governing the importation of motor vehicles into Saorstát Eireann by land, so far as they are applicable, the duty first charged on imported motor cars by Section 12 of the Finance (No. 2) Act, 1915, shall not be required to be paid on that motor car at the time of importation, and if that person complies either with all the conditions contained in the said Part I., or with all the conditions contained in the said Part II. so far as these conditions relate to things to be done by the importer, and, in the case of a motor car imported into Saorstát Eireann by land also complies with the Regulations for the time being in force governing the importation into and exportation from Saorstát Eireann of motor vehicles by land, so far as they are applicable, that motor car shall be and shall be deemed always to have been exempt from the said duty payable on the said importation.

2. If any person importing any motor car into Saorstát Eireann being a Clergyman, Medical Practitioner, or Veterinary Surgeon, having his only or principal place of residence outside Saorstát Eireann and intending to make only a temporary stay in Saorstát Eireann and importing the motor car for the purpose of the exercise of his professional duties as such Clergyman, Medical Practitioner, or Veterinary Surgeon and for no other purpose connected with trade or business, complies either with such of the conditions contained in Part I. of these Regulations, or with such of the conditions contained in Part II. of these Regulations, as relate to things to be done by the importer at the time of importation and in the case of a motor car imported into Saorstát Eireann by land, also complies with the Regulations for the time being in force governing the importation of motor vehicles into Saorstát Eireann by land, so far as they are applicable, the duty first charged on imported motor cars by Section 12 of the Finance (No. 2) Act, 1915, shall not be required to be paid on that motor car at the time of importation, and if that person complies either with all the conditions contained in the said Part I. or with all the conditions contained in the said Part II., so far as those conditions relate to things to be done by the importer, and, in the case of a motor car imported into Saorstát Eireann by land, also complies with the Regulations for the time being in force governing the importation into and exportation from Saorstát Eireann of motor vehicles by land, so far as they are applicable, that motor car shall be and shall be deemed always to have been exempt from the said duty payable on the said importation.

3. If any person having his only or principal place of residence outside Saorstát Eireann, importing into Saorstát Eireann by land any motor charabanc or motor omnibus which at the time of such importation carries only passengers entering Saorstát Eireann for purposes unconnected with trade or business and is intended to leave Saorstát Eireann by land with the said passengers not later than forty-eight hours after such importation, complies either with such of the conditions contained in Part I. of these Regulations, or with such of the conditions contained in Part II. of these Regulations, as relate to things to be done by the importer at the time of importation, and also complies with the Regulations for the time being in force governing the importation of motor vehicles by land into Saorstát Eireann, so far as they are applicable, the duty first charged on motor cars by Section 12 of the Finance (No. 2) Act, 1915, shall not be required to be paid on that charabanc or omnibus at the time of importation, and if that person complies with all the conditions contained in the said Part I. or with all the conditions contained in the said Part II. so far as these conditions relate to things to be done by the importer, and also complies with the Regulations for the time being in force governing the importation into and exportation from Saorstát Eireann of motor vehicles by land, so far as they are applicable, and if the said charabanc or omnibus is duly exported from Saorstát Eireann carrying the passengers aforesaid not later than forty-eight hours from the time it was imported thereinto and has not in the meantime carried any passengers other than those carried on the occasion of such importation, such charabanc or omnibus shall be and shall be deemed always to have been exempt from the said duty payable on the said importation.

PART I.

4. If the person importing the motor car is a member of an Automobile Club belonging to the International Federation of Recognised Automobile Clubs, or of an Association belonging to the International Touring Alliance, he shall:

(a) at the time of importation produce to the Officer for the purpose of the same being duly signed and stamped by him, a pass-book which has been issued to him by the Automobile Club or Association of which he is a member, and in respect of which all the rules and conditions relating to pass-books have been complied with, together with a declaration and claim for exemption in the form prescribed by the Revenue Commissioners signed in the presence of the Officer setting forth the grounds and conditions on which exemption is claimed under this Order;

(b) at the time of importation satisfy the Officer that the motor car imported corresponds in all respects with the motor car described in the pass-book and that the value thereof is correctly stated in the pass-book;

(c) export the motor car before the expiration of the period for which the pass-book is valid or before the expiration of such further period as may be allowed in that behalf by the Revenue Commissioners, and before exportation produce the pass-book and satisfy the Officer that the motor car being exported corresponds with the motor car described in the pass-book, and that the conditions prescribed by this Order, so far as they are applicable, have been in all respects fulfilled.

PART II.

5. If the person importing the motor car is not a member of any such Automobile Club or Association as hereinbefore mentioned, or if, being such a member, he does not desire to avail himself of the provisions of Part I. of these Regulations, he shall:

(a) at the time of importation deposit with the Officer a sum equal to the duty chargeable on the motor car under Section 12 of the Finance (No. 2) Act, 1915, as continued by any subsequent Act, or, in the case of importation by land, enter into a bond with the Minister for Finance in a sum sufficient to cover such duty;

(b) at the time of importation, or, where it is proposed that a bond should be entered into, at the time of application for a bond, deliver to the Officer, in duplicate, a declaration and claim for exemption in the form prescribed by the Revenue Commissioners setting forth the grounds and conditions on which the person signing the form claims exemption under this Order;

(c) export the motor car before the expiration of such period as the Revenue Commissioners may allow in that behalf, and satisfy the Officer that the conditions prescribed by this Order, so far as they are applicable, have been in all respects fulfilled.

6. One copy of the said form so to be delivered as aforesaid shall be returned forthwith by the Officer to the importer duly signed and stamped, and the importer shall, on making entry of the motor car for exportation, deliver to the Officer the copy so returned together with a claim in writing for the repayment of the amount so deposited by him on the importation of the motor car, or for cancellation of the bond.

7. If the Officer is satisfied that the motor car entered for exportation corresponds in all particulars with the motor car described on the said copy form, and that it will be forthwith exported, and that the conditions prescribed by this Order, so far as they are applicable, have been fulfilled, the amount so deposited as aforesaid shall be repaid to the importer, or the bond shall be cancelled, as the case may be.

PART III.

8. In these Regulations:—

the expression "motor car" includes a motor bicycle and a motor tricycle;

the expression "pass-book" means the Carnet de Passages en Douanes issued under the guarantee of the Automobile Clubs belonging to the International Federation of Recognised Automobile Clubs or the Associations belonging to the International Touring Alliance aforesaid, and a reference to a pass-book includes a reference to the single pass-sheet, known as the Triptyque, issued under the said guarantee;

the expression "the Officer" means the proper Officer of Customs and Excise.

9. The Motor Cars (Temporary Importation) Regulations 1916 and 1921 are hereby revoked.

10. These Regulations may be cited as the "Motor Cars (Temporary Importation) Regulations, 1926."

Given under the Official Seal of the Minister for

Finance, this 31st day of December, in the year

One Thousand Nine Hundred and Twenty-Six.

(Signed), SEÓSAMH UA BRAONÁIN, Secretary,

Department of Finance.