S.I. No. 57/1991 - European Communities (Customs and Excise) Regulations, 1991.

S.I. No. 57 of 1991.

EUROPEAN COMMUNITIES (CUSTOMS AND EXCISE) REGULATIONS, 1991.

I, CHARLES J. HAUGHEY, acting 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 further effect to Council Directive No. 69/169/EEC of 28 May 1969* (as amended), hereby make the following Regulations:

1. These Regulations may be cited as the European Communities (Customs and Excise) Regulations, 1991.

2. These Regulations shall come into operation on the 20th day of March, 1991, and shall apply until the 31st day of December, 1991.

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;

"the Directive of 1969" means the Council Directive No. 69/169/EEC of 28 May 1969* (as amended).

⁽¹⁾OJ No. L 21*OJ No. L133, 4.6.69, p.6 (S. Edn. 1969 (I), p. 232).

4. A traveller may import into the State a maximum quantity of 25 litres of beer as part of, but not in addition to, the monetary exemptions provided for in Articles 1 and 2 of the Directive of 1969:

Provided that beer imported by a traveler under 17 years of age shall not qualify for exemption.

5. For the purposes of the exemptions referred to in Articles 1, 2 and 4 of the Directive of 1969 a traveller, other than a person referred to in Article 5.1 of the Directive of 1969, shall—

*O.J No. L133, 4.6.69, p.6 (S. Edn. 1969 (I), p. 232).

( a ) immediately preceding the time of his arrival in the State, have been outside the State for a period of 24 hours, and

( b ) if required by an officer of Customs and Excise, show, to the satisfaction of the officer, that he was outside the State for the said period.

6. (1) Exemption up to the limits set out in the Schedule to these Regulations shall apply to a traveller, other than a person referred to in Article 5.1 of the Directive of 1969, not satisfying the requirements of Regulation 5 of these Regulations.

(2) The exemption referred to in paragraph 1 shall not be granted to a traveller under 17 years of age in respect of tobacco products, alcohol and alcoholic beverages (other than beer) and beer.

7. A person referred to in Article 5.1 of the Directive of 1969 may import into the State a maximum quantity of 12 litres of beer as part of, but not in addition to, the reduced monetary exemption applying to such person under Article 5:

Provided that beer imported by a person under 17 years of age shall not qualify for exemption.

8. 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.

9. The European Communities (Customs & Excise) Regulations, 1987 ( S.I. No. 98 of 1987 ), are hereby revoked.

SCHEDULE

1. Tobacco Products: 150 cigarettes, or 75 cigarillos (cigars of a maximum weight of 3 grammes each), or 40 cigars, or 200 grammes (approximately 7 ounces) of smoking tobacco.

2. Alcohol and alcoholic beverages (other than beer):

(1) (a) distilled beverages and spirits of an alcoholic strength exceeding 22% vol; undenatured ethyl alcohol of 80% vol and over

a total of

0.75 litres

(b) distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, sake or similar beverages of an alcoholic strength not exceeding 22% vol; sparkling wines; fortified wines

a total of

1.5 litres

and

(2) still wines:

(a) for travellers referred to in Article 4.1, Column II of the Directive of 1969

a total of

2.5 litres

(b) for travellers referred to in Article 4.1, Column I of the Directive of 1969 and those not satisfying the requirements of Article 4.4 of the said Directive.

a total of

2 litres

3. Perfumes and toilet waters:

(1) For travellers referred to in Article 4.1, Column II of the Directive of 1969:

perfumes.....	75 grammes
toilet waters....	3/8 litre

(2) For travellers referred to in Article 4.1, Column I of the Directive of 1969 and those not satisfying the requirements of Article 4.4 of the said Directive:

perfumes.....	50 grammes
toilet waters....	¼ litre

4. Other dutiable goods:

(1) For travellers referred to in Article 1.1 of the Directive of 1969 and those not satisfying the requirements of Article 2.4 of the said Directive:

goods to a value of £34 per traveller (£17 per traveller under 15 years of age); beer may be imported as part of, but not in addition to, the exemption limit of £34 per traveller, subject to a maximum quantity of 12 litres.

(2) For travellers referred to in Article 2.1 of the Directive of 1969:

goods to a value of £85 per traveller (£23 per traveller under 15 years of age) but no one item may exceed £65 in value; beer may be imported as part of, but not in addition to, the exemption limit of £85 per traveller, subject to a maximum quantity of 12 litres.

GIVEN under my Official Seal, this 19th day of March, 1991.

CHARLES J. HAUGHEY,

Acting Minister for Finance.

EXPLANATORY NOTE.

These Regulations make full travellers' allowances conditional on a minimum stay outside the jurisdiction of the State of 24 hours and provide for a 25 litre beer limit for those who meet the 24 hours requirement. A restricted scale of allowances including a 12 litre beef limit applies to those who do not meet the 24 hours requirement. The 12 litre beef limit also applies to frontier zone residents and workers and international transport crews whose allowances are otherwise unaltered. Finally, these Regulations repeal the 48 hour rule Regulations.