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)
S.I. No. 480 of 2008
EUROPEAN COMMUNITIES (TAX EXEMPTION FOR CERTAIN NON-COMMERCIAL GOODS IMPORTED IN THE PERSONAL LUGGAGE OF TRAVELLERS FROM THIRD COUNTRIES) REGULATIONS 2008
I, BRIAN LENIHAN, Minister for Finance, in exercise of the power conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving effect to Council Directive 2007/74/EC of 20 December 2007*, hereby make the following regulations:
* OJ No. L 346, 29.12.2007, p.6
1. Citation, Commencement and Interpretation
(1) These Regulations may be cited as the European Communities (Tax Exemption for Certain Non-Commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008.
(2) These Regulations come into operation on 1 December 2008.