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)

13. These Regulations shall apply where a traveller’s journey has involved transit through the territory of a third country or a territory where the Community provisions on value-added tax or excise duty, or both do not apply, unless such traveller can establish that the goods transported in his or her baggage have been acquired subject to the general conditions governing taxation on the domestic market of a Member State and do not qualify for any refunding of value-added tax or excise duty. Overflying without landing shall not be regarded as transit.
GIVEN under my Official Seal, 25 November 2008
BRIAN LENIHAN.
Minister for Finance.

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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)