15/02/1932:

Made by the Minister for Finance.

247 (7).

WHEREAS it is enacted by subsection (2) of section 14 of the Finance Act, 1928 (No. 11 of 1928), that the Minister for Finance may make regulations providing for the total or partial exemption for a limited period from the duty imposed by section 11 of the said Act of any motor cars brought into Saorstát Eireann by persons making only a temporary stay therein:

NOW, therefore, the Minister for Finance, in exercise of the powers on him conferred by subsection (2) of section 14 of the Finance Act, 1928 (No. 11 of 1928), and of every and any other power him in that behalf enabling hereby make the following Regulations:—

PART I.

1. These Regulations may be cited as the Motor Cars (Temporary Importation) Regulations, 1932.

2. The Interpretation Act, 1923 (No. 46 of 1923), applies to the interpretation of these Regulations in like manner as it applies to the interpretation of an Act of the Oireachtas.

3. In these Regulations

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, 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.

4. If any person importing by land any motor car into Saorstát Eireann for purposes connected with an election of a member or members to Dáil Eireann, being a person having his only or principal place of residence outside Saorstát Eireann complies either with such of the conditions contained in Part II of these Regulations or with such of the conditions contained in Part III 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 into Saorstát Eireann by land, so far as they are applicable, the duty charged on motor cars by section 11 of the Finance Act, 1928 , 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 II or with all the conditions contained in the said Part III, so far as those conditions relate to things to be done by the importer and 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.

PART II.

5. 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 duty 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 and covering a period of forty-eight hours from the time of importation, 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 these Regulations;

(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 by land before the expiration of a period of forty-eight hours from the time of importation 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 these Regulations, as far as they are applicable, have been in all respects fulfilled.

PART III.

6. If the person importing the motor car is not a member of any such Automobile Club or Association as hereinbefore mentioned, or being such a member, he does not desire to avail himself of the provisions of Part II 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 11 of the Finance Act, 1928 , or, 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 these Regulations;

(c) export the motor car by land before the expiration of a period of forty-eight hours from the time of importation and satisfy the Officer that the conditions prescribed by these Regulations, so far as they are applicable, have been in all respects fulfilled.

7. 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.

8. 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 by land and that the conditions prescribed by these Regulations, 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.

GIVEN under the Official Seal of the Minister for

Finance, the 15th day of February, 1932.

(Signed) ARTHUR D. CODLING,

An Assistant-Secretary, Department of Finance.