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

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.

2. In this Order, unless the context otherwise requires—

" appointed period " means, in relation to any goods imported by virtue of this Order, the period within which they are required by virtue of Article 6 of this Order to be exported ;

" carnet " means a Carnet de Passages en Douanes for Temporary Admission which is in force ;

" customs duty " includes turnover tax ;

" event " means :

(a) a trade, industrial, agricultural or crafts exhibition, fair or similar show or display,

(b) an exhibition or meeting which is primarily organised for a charitable purpose,

(c) an exhibition or meeting which is primarily organised to promote—

(i) learning, arts, crafts, sport or scientific, educational or cultural activity,

(ii) friendship between peoples, or

(iii) religious knowledge or worship ;

(d) a meeting of representatives of any international organisation or international group of organisations, or

(e) a meeting held in connection with an event of national or international significance of persons present at the meeting in any representative capacity,

but does not include exhibitions, fairs, shows or displays organised for private purposes in shops or business premises with a view to the sale of imported goods ;

" officer " means the proper officer of customs and excise ;

" resultant product " means an article produced, manufactured or processed as a result of use of goods imported by virtue of this Order while in the State ;

" temporary admission " means temporary importation free of customs duty subject to exportation.

3. The provisions of this Order shall not apply in relation to alcoholic beverages, tobacco goods or fuels.

4. Where goods of a kind specified in the First Schedule to this Order are imported into the State and the importer satisfies the Revenue Commissioners that—

(a) the goods are owned by a person who is principally resident outside the State and whose principal place of business (if any) is outside the State or by a body corporate which is incorporated outside the State and has its principal place of business outside the State,

(b) the number or quantity of identical articles among the goods is not excessive having regard to the purpose of importation,

(c) the goods are intended to be exported within the appointed period or otherwise disposed of in accordance with the provisions of this Order, and

(d) the goods will be capable of identification on exportation,

the following provisions shall have effect—

(i) if the importer complies with the conditions relating to importation set out in paragraph 1 of the Third Schedule to this Order, he shall not be required to pay, at the time of importation, the customs duty chargeable on the goods, and

(ii) if he exports the goods and any resultant products within the appointed period and complies with the conditions relating to use and exportation set out in paragraphs 2 and 3 of the Third Schedule to this Order, the goods shall be deemed to have been exempt from any customs duty chargeable thereon.

5. If any goods of a kind specified in the Second Schedule to this Order are imported and the importer satisfies the Revenue Commissioners that the conditions specified in that Schedule in relation to goods of that kind have been, are being or will be fulfilled, the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation set out in paragraph 1 of theThird Schedule to this Order, he shall not be required to pay, at the time of importation, the customs duty chargeable on the goods, and

(b) if he satisfies the Revenue Commissioners that the use of the goods complied with the conditions set out in paragraph 2 of the Third Schedule to this Order and that the goods have been either—

(i) (I) in the case of samples, distributed free of charge to the public at the event for which they were imported,

(II) in the case of bulk material, converted into samples and distributed free of charge to the public at the event for which they were imported,

(III) in the case of goods imported for demonstration or for the purpose of demonstrating the operation of a foreign machine or apparatus displayed at an event, destroyed in the course of such demonstration,

(IV) in the case of goods of the kind referred to in paragraph 4 of the Second Schedule to this Order, used up in constructing, furnishing or decorating the temporary stands of foreign exhibitors at an event, and

(V) in the case of printed matter, catalogues or other publicity material relating to foreign goods displayed at an event, used for distribution free of charge to the public at the event,

(VI) in the case of files, records, forms and other documents of a kind referred to in paragraph 6 of the Second Schedule, used at or in connection with the event,

or

(ii) exported within the appointed period, and that their use and exportation complied with the conditions relating to use and exportation set out in paragraphs 2 and 3 of the Third Schedule to this Order,

the goods shall be deemed to have been exempt from the said customs duty.

6.—(1) Subject to paragraph (2) of this Article, goods imported into the State by virtue of this Order shall be exported, either—

(a) within one month of the termination of the event for which they were imported, or

(b) in the case of goods delivered on importation on production of a carnet, before the expiration of the period of validity of the carnet :

provided that in either case the goods shall be exported within six months after the date of their temporary admission or within such longer period as the Revenue Commissioners may, in special circumstances, fix.

(2) Upon application being made to them by the importer, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, permit any goods imported into the State by virtue of this Order including any samples which were produced from material imported in bulk and which are left over after the event for which they were imported, to be disposed of otherwise than by exportation.

FIRST SCHEDULE.

1. Goods intended to be displayed or demonstrated at an event.

2. Goods intended for use in connection with the display of foreign products at an event, including :

(i) goods necessary for the purpose of demonstrating foreign machinery or apparatus being displayed,

(ii) construction and decoration material, including electrical fittings, for the temporary stands of foreign exhibitors at the event,

(iii) advertising and demonstration material which is publicity material for the foreign goods displayed at the event, including sound recordings, films and lantern slides, as well as apparatus for use therewith.

3. Equipment, including interpretation apparatus, sound recording apparatus and films of an educational, scientific or cultural character intended for use at international meetings, conferences or congresses.

SECOND SCHEDULE.

1. Small samples that are representative of 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 at the event for individual use or consumption by the persons to whom they are distributed,

(ii) are identifiable as advertising samples and are individually of little value,

(iii) are unsuitable for commercial purposes and are, where appropriate, packed in quantities appreciably smaller than the smallest retail package,

(iv) if they consist of food or beverages that are not packed in the manner referred to in subparagraph (iii) of this paragraph, are intended to be consumed at the event, and

(v) the aggregate value and quantity of which 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.

2. Bulk materials that are supplied free of charge from abroad and are intended to be converted into small samples—

(i) that are representative of foreign goods displayed at an event,

(ii) that are intended to be used solely for distrubition free of charge at the event for individual use or consumption by the persons to whom they are distributed,

(iii) that will be identifiable as advertising samples and are individually of little value,

(iv) that will be unsuitable for commercial purposes and, where appropriate, be packed in quantities appreciably smaller than the smallest retail package,

(v) that, in the case of food or beverages which are not intended to be packed in the manner referred to in subparagraph (iv) of this paragraph, are intended to be consumed at the event, and

(vi) of which the aggregate value and quantity will be 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.

3. Goods that are imported solely for demonstration or for use for the purpose of demonstrating the operation of a foreign machine or apparatus displayed at an event and are intended to be consumed or destroyed by such demonstration and 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.

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.

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.