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S.I. No. 98/1987 - European Communities (Customs & Excise) Regulations, 1987.

S.I. No. 98 of 1987.

EUROPEAN COMMUNITIES (CUSTOMS & EXCISE) REGULATIONS, 1987.

I, RAY MAC SHARRY, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving full effect to Council Directive No. 69/169/EEC 1 of 28 May, 1969 (as amended), hereby make the following Regulations:

1. These Regulations may be cited as the European Communities (Customs & Excise) Regulations, 1987.

2. These Regulations shall come into operation on the 1st day of April, 1987.

3. In these Regulations "officer of Customs and Excise" includes a member of the Garda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods.

4. For the purposes of the exemptions referred to in Article 1, 2 and 4 of Council Directive No. 69/169/EEC of 28 May, 1969 (as amended), a traveller shall mean a person who—

(a) for the period of the 48 hours immediately preceding the time of his arrival in the jurisdiction of the State, was outside such jurisdiction, and

(b) shows, if required by an officer of Customs and Excise so to do, to the satisfaction of that officer that he was outside such jurisdiction for the said period.

5. These Regulations (so far as relating to customs shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.

1 OJ No. L133, 4.6.69, p. 232.

GIVEN under my Official seal, this 31st day of March, 1987.

RAY MAC SHARRY,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations provide, with effect from 1 April, 1987, that travellers' allowances will no longer be permitted for persons whose journeys outside the jurisdiction of the State are less than 48 hours' duration. Existing limited travellers' allowances relating to frontier zone residents and workers and international transport crews will continue to apply.