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These VAT Regulations and Orders are reproduced in their original format with the exception of the Value-Added Tax Regulations
2010 (S.I. No. 639 of 2010) which are amended by the Value Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012).
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)