4. The conditions referred to in Article 3 of this Order are:

(a) the person concerned shall claim a refund of the tax by completing such form as may be provided for the purpose by the Revenue Commissioners showing, if requested, the total number of items of each description of goods, the number of different makes and models within each description, the name of the supplier and the number and date of invoice in relation to each item or group of items and the relative amounts of consideration or value at importation and he shall certify the particulars shown on such claim form to be correct,

(b) the person concerned shall, if requested by the Revenue Commissioners, by the production of invoices issued in accordance with section 17 (1) of the Act or by the production of customs documents, establish to them the amount of the consideration or the value at importation, as the case may be, in relation to which a refund is claimed.

GIVEN under my Official Seal this 23rd day of February, 1979.

SEOIRSE Ó COLLA,

Minister for Finance.