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European Communities (Tax Exemption for Certain Non-commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008 (S.I. Number 480 of 2008)

2. (1) In these Regulations—

“cigarillos” means cigars of a maximum weight of 3 grams each;

“crewmember” means a member of the crew of a means of transport used, other than for private pleasure-flying or private pleasure-sea-navigation, to travel to the State from a third country or from a territory where the Community provisions on value-added tax or excise duty, or both do not apply;

“non-commercial character” in relation to imports, means imports that—

(a) take place occasionally,

(b) consist exclusively of goods for the personal or family use of the traveller, or of goods intended as presents,

where the nature and quantity of the goods are not such as to indicate that they are being imported for commercial purposes;

“personal luggage” means the whole of the luggage which a traveller is able to present to the customs authorities upon arrival in the State, as well as luggage which the traveller presents later to the same authorities, subject to proof that such luggage was registered as accompanied luggage at the time of the traveller’s departure with the company which has been responsible for conveying the traveller. Fuel, other than mineral oil in the standard tank of a mechanically propelled vehicle and a quantity of fuel not exceeding 10 litres contained in a portable container, is not personal luggage;

“private pleasure-flying” means the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities;

“private pleasure-sea-navigation” means the use of a seagoing vessel by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities;

“territory where the Community provisions on value-added tax or excise duty, or both do not apply” means any territory, other than the Isle of Man or a territory of a third country, where Directives 2006/112/EC*or 92/12/EEC, or both do not apply;

* OJ No. L347, 11.12.2006, p. 1

OJ No. L76, 23.3.1992, p. 1

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“third country” means any country, which is not a Member State of the European Union. However, Monaco shall not be regarded as a third country and San Marino shall not be regarded as a third country in respect of excise duty;

“traveller” means an air traveller or a sea traveller arriving, other than by private pleasure-flying or private pleasure-sea-navigation, in the State from a third country or a territory where the Community provisions on value-added tax or excise duty, or both do not apply;

“% vol” means alcoholic strength by volume which is the ratio, expressed as a percentage, of the volume of alcohol present in a product to the total volume of the product at a temperature of 20° Celsius.

(2) A word or expression that is used in these Regulations and is also used in Council Directive 2007/74/EC1 has, unless the contrary intention appears, the same meaning in these Regulations that it has in that Directive.