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Remission or repayment of tax on certain imported goods.
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[VATA s. 15(5) and (5A)]
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54.—(1) The Revenue Commissioners may, in accordance with regulations, remit or repay, if they think fit, the whole or part of the tax chargeable—
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(a) on the importation of any goods which are shown to their satisfaction to have been previously exported,
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(b) on the importation of any goods if they are satisfied that the goods have been or are to be re-exported,
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(c) on the importation of any goods from the customs-free airport by an unregistered person who shows to the satisfaction of the Commissioners that he or she has already borne tax on the goods.
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(2) Subject to subsection (3), the Revenue Commissioners shall, in accordance with regulations, repay the tax chargeable on the importation of goods where the goods have been dispatched or transported—
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(a) to another Member State from outside the Community, and
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(b) to a person (other than an individual) who is not registered for value-added tax in that other Member State.
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(3) Subsection (2) shall apply only where it is shown to the satisfaction of the Revenue Commissioners that the goods in question have been subject to value-added tax referred to in the VAT Directive in that other Member State.
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