S.I. No. 223/1965 - Relief From Customs Duties (Packings) Order, 1965.

S.I. No. 223 of 1965.

RELIEF FROM CUSTOMS DUTIES (PACKINGS) 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. This Order may be cited as the Relief from Customs Duties (Packings) Order, 1965.

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

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

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

"customs duty" includes turnover tax ;

"filled" means, in relation to packings, used in conjunction with other goods ;

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

"packings" means articles used, or intended to be used, as packing in their existing state and includes—

(a) holders used, or intended to be used, as external or internal coverings for goods, and

(b) holders on which goods are, or are intended to be, rolled, wound, or attached,

but does not include packing materials such as straw, paper, glass-wool and shavings, imported in bulk or transport equipment.

4. Whenever any packings are imported and the Revenue Commissioners are satisfied that the packings—

(a) are being imported temporarily,

(b) will be identifiable at the time when they are being exported,

(c) if imported filled, will be exported empty or filled,

(d) if imported empty, will be exported filled, and

(e) will be exported by the importer within the appointed period,

the following provisions shall have effect—

(i) if the importer complies with the conditions relating to importation set out in paragraph 1 of the Schedule to this Order, he shall not be required to pay, at the time of importation, the customs duty (if any) chargeable on the packings (other than the duties imposed by paragraphs 14 and 16 of the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ) ), and

(ii) if he exports the packings within the appointed period, and complies with the conditions relating to use and exportation specified in paragraphs 2 and 3 of the Schedule to this Order, the packings shall be deemed to have been exempt from any customs duty chargeable thereon (other than the duties imposed by paragraphs 14 and 16 of the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ) ).

5.—(1) Packings imported pursuant to this Order shall not be used in the State for any purpose other than the packing of goods for exportation.

(2) In the case of packings imported filled paragraph (1) of this Article shall not apply in relation to the packings until they have been emptied.

6. Packing imported pursuant to this Order shall be exported—

(a) in the case of packings imported filled, within six months the date of importation, and

(b) in the case of packings imported empty, within three months from the date of importation,

or within such longer period as the Revenue Commissioners may in any particular case allow.

7. Upon application being made to them by the importer, the Revenue Commissioners may, in any particular case and subject to such conditions as they see fit to impose, permit packings imported pursuant to this Order to be disposed of otherwise than be exportation.

SCHEDULE.

Conditions Relating to Importation, Use and Exportation of Packings.

1. The importer shall at the time of importation—

(a) claim exemption from the customs duty chargeable on the packings,

(b) produce the packings 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 packings and to secure compliance with this Order,

(d) allow the officer to affix to the packings such seals and marks of identification as the officer may deem necessary, and

(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 packings, the circumstances of their importation and their intended use as the officer may require.

2. While in the State

(a) the packings shall not be used except in accordance with the provisions of Article 5 of this Order,

(b) save as the Revenue Commissioners may allow the packings shall not be altered and any seals or marks of identification placed on them in accordance with subparagraph (d) of paragraph 1 of this Schedule shall not be removed or altered,

(c) the packings 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—

(a) produce the packings 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 packings and the circumstances of their use in the State as the officer may require.

GIVEN under my Official Seal, this 5th day of November, 1965.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

This Order provides for the admission without payment of customs duty or turnover tax of packings temporarily imported in connection with the importation or exportation of goods.

The Order gives effect in Ireland to the Customs Convention on the temporary importation of packings, done at Brussels, 6th October, 1960.