Committee Reports > List of Committees > Seanad > 1966 > Select Committee on Statutory Instruments > Report No. 02 - Statutory Instruments

APPENDIX V.

Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order, 1965 [S.I. No. 143 of 1965].

Relief from Customs Duties (Professional Equipment) Order, 1965 [S.I. No. 144 of 1965].

An Rúnaí,

An Roinn Airgeadais.

I am directed by the Select Committee on Statutory Instruments to state that it has been examining the undermentioned statutory instruments:—

Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order, 1965 [S.I. No. 143 of 1965].

Relief from Customs Duties (Professional Equipment) Order, 1965 [S.I. No. 144 of 1965].

The Select Committee wishes me to refer to clause 3 of the Third Schedule to each of the above mentioned Orders. The clause in each instrument is identical and deals with the steps required to be taken by an importer who has imported goods under the Order free of duty and tax at the time when he is exporting those same goods. Clause 2 (b) obliges the importer to satisfy an officer of customs and excise that the requirements of the Order “so far as applicable, have been in all respects fulfilled.” If the importer so satisfies the officer it is not clear to the Committee why he should be placed under the further obligation of giving the “additional information” or making the “declaration” referred to in clause 3 (c). Neither is it clear to the Committee what is implied by the distinction implied between “additional information” and “declaration” in clause 3 (c).

I am to request your Department to furnish for the information of the Committee an explanatory memorandum on the foregoing points.

Cléireach an Roghchoiste.

5 Samhain, 1965.

Cléireach an Roghchoiste,

Seanad Éireann.

I am directed by the Minister for Finance to refer to your minute of 5 November, 1965 concerning S.I. No. 143 of 1965 [Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order, 1965] and S.I. No. 144 of 1965 [Relief from Customs Duties (Professional Equipment) Order, 1965] and to forward an explanatory memorandum on points raised by the Select Committee on Statutory Instruments in connection with the Third Schedule to these Orders.

M. Ó MURCHADHA.

29 Márta, 1966.

Explanatory Memorandum on Clause 3 of the Third Schedule to each of the following Orders:

Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order, 1965 [S.I. No. 143 of 1965].

Relief from Customs Duties (Professional Equipment) Order, 1965 [S.I. No. 144 of 1965].

Clause 3 of the Third Schedule to each of the Orders is identical and deals with the steps required to be taken by an importer, who has imported goods under the Order free of duty and tax, at the time when he is exporting these same goods.

Clause 3 (a) requires the importer to produce the goods or products/equipment and the relevant import documents to the officer for examination.

Clause 3 (b) requires the importer to satisfy the officer of customs and excise that the requirements of the Order, so far as applicable, have in all respects been fulfilled.

Clause 3 (c) requires the importer to give such additional information and make such declaration relating to the goods or products/equipment and the circumstances of their use in the State as the officer may require.

It was considered that, in addition to providing (under Clause 3 (b) that the importer should satisfy the officer that the requirements of the Orders had been fulfilled, it was desirable to insert as conditions, pursuant to Section 31 (1) of the Finance Act, 1963, the steps which an importer could be required to take to do this. These steps are incorporated in Clauses 3 (a) and 3 (c).

Cases in which the provisions of Clause 3 (b) alone might not be adequate can be envisaged. For example, if the customs officer is satisfied (under Clause 3 (b)) that, in relation to certain goods, the requirements of the Order have been fulfilled, but is not satisfied about the identity of the goods, he can use the powers conferred by Clause 3 (c) to obtain evidence of identity.

There is no intention of requesting information in excess of that necessary to ensure that the goods or products/equipment qualify for relief under the respective rders nor is such information requested in practice.

Section 31 (1) of the Finance Act, 1963 reads:

The Minister for Finance, whenever he considers that it is necessary or expedient to relieve any goods from customs duties chargeable with a view to conforming with an international convention or agreement to which the State is a party and which relates to matters other than commercial relations, may by order provide for the relief of those goods from all or any of those duties in such circumstances and subject to such conditions as may be specified in the order.

With regard to the distinction between “additional information” and “declaration” in clause 3 (c) referred to by the Committee, the position is that where the customs officer obtains additional information orally from an importer he may, if circumstances warrant, request the importer to furnish a formal declaration confirming such information.