44. Free ports

(1) In this Regulation “control” has the meaning assigned to it by section 4 of the Act.

(2) Subject to paragraph (3), goods that are imported by a registered person may be delivered or removed directly to a free port without payment of the tax chargeable on the importation, if that person—

(a) shows to the satisfaction of the Commissioners that—

(i) he or she has been granted a licence under section 4 of the Free Ports Act 1986 (No. 6 of 1986) authorising him or her to carry on within that free port any trade, business or manufacture, and

(ii) the goods are being imported for the purposes of his or her trade, business or manufacture in that free port,

and

(b) complies with such other conditions as the Commissioners may impose.

(3) Paragraph (2) does not apply to the importation of food, drink, motor vehicles or petrol, except where tax on the importation of those goods would, if it were paid, be wholly deductible under Chapter 1 of Part 8 of the Act.

(4) Except in accordance with paragraph (5), goods that have been imported without payment of the tax in accordance with paragraph (2) may not be removed from the free port concerned to any other part of the State (other than into another free port or the customs-free airport), unless such removal is in relation to a supply of those goods and is not a supply between the supplier and—

(a) a person who exercises control over the supplier,

(b) a person over whom the supplier exercises control, or

(c) a person over whom the supplier and another person exercise control.

(5) Goods in a free port whose removal from that free port is precluded by paragraph (4) may be so removed with the prior agreement in writing of the Commissioners in such exceptional cases as may be determined by them. Where such removal is allowed, tax which, but for this Regulation, would have been payable on the importation of the goods is payable at the time of that removal by the supplier.