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Exemption of articles for personal use of importer.
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42.—Where the Revenue Commissioners are satisfied, in respect of any article chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act), that—
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(a) the importer of such article either has within six months before the importation thereof begun to reside in Saorstát Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and
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(b) such article had been previously used by the importer or his family or household or had been previously used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock for sale or as a material, ingredient, or component part for the manufacture of such stock) by the importer for the purpose of his trade or business, and
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(c) such article is being imported into Saorstát Eireann for the use of the importer or his family or household or for use (otherwise than as aforesaid) by the importer for the purpose of his trade or business,
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the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty.
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