14. Imported goods

(1) Without prejudice to paragraph (3), section 5(1) of the Customs-Free Airport Act 1947 (No. 5 of 1947) shall not, in so far as it applies to tax, have effect in relation to goods brought from the Customs-free airport (within the meaning of that Act) into any other part of the State, where it is established to the satisfaction of the Commissioners that those goods are Community goods or that the tax has already been borne or paid on those goods.

(2) Section 29(7) of the Finance Act 1978 (No. 21 of 1978) applies in relation to tax payable at importation with the modification that the reference to goods entered for home use shall be deemed to include a reference to imported goods entered for free circulation.

(3) Legislation relating to customs adopted by the European Communities concerning the placing of goods under—

(a) arrangements for temporary importation with total exemption from customs duty,

(b) external transit arrangements,

(c) temporary storage arrangements,

(d) free zone or free warehouse arrangements,

(e) customs warehousing arrangements,

(f) inward processing (suspension) arrangements,

(g) arrangements for processing under customs control,

(h) arrangements for the admission of goods into territorial waters in connection with drilling or production platforms, and

(i) outward processing arrangements,

shall apply only in relation to tax chargeable at importation where, and for such time as, goods are held under those arrangements for the purpose of compliance with and implementation of the Community rules relating to customs.

(4) Without prejudice to paragraph (3), legislation relating to customs adopted by the European Communities concerning suspension of customs duties, reduction in customs duties, or repayment or remission of customs duties does not apply to tax chargeable at importation.

In accordance with sections 54 and 120(7) of the Act, where goods are reimported by the person who exported them, in the state in which they were exported, being goods which are exempt from customs duties on such re-importation, then those goods shall be exempt from value-added tax.