3 Personal property of natural persons transferring their normal place of residence to Community

(1) Subject to paragraphs (2) to (8), tax shall not be charged on goods, being the personal property of any person, other than—

(a) alcoholic products,

(b) tobacco and tobacco products,

(c) commercial means of transport, and

(d) articles for use in the exercise of a trade or profession, excluding portable instruments of the applied or liberal arts,

imported from a country outside the Community by a natural person transferring his or her normal place of residence to the State and which—

(i) except in special cases justified by the circumstances, have been in the possession of, and, in the case of durable goods, used by that person for a minimum period of 6 months before the date on which he or she ceases to have his or her normal place of residence outside the Community,

(ii) are intended to be used at his or her normal place of residence in the State for the purpose for which they were used immediately before such importation,

(iii) have borne either in the country of origin or in the country from which he or she is departing any customs or fiscal charges to which they are normally liable and are not the subject, on the grounds of exportation, of any exemption from or refund of such charges,

(iv) are the personal property of that person, being a person whose normal place of residence has been outside the Community for a continuous period of at least 12 months, or who shows to the satisfaction of the Revenue Commissioners that his or her intention was to reside outside the Community for a continuous period of at least 12 months, and

(v) except in special cases justified by the circumstances, are entered for customs purposes, for permanent importation within 12 months of the date of establishment in the State by that person of his or her normal place of residence.

(2) In the case of goods which are—

(a) supplied under diplomatic or consular arrangements, or

(b) supplied to international organisations recognised as such by the public authorities in the State, or to members of such organisations within the limits and under the conditions laid down by the international conventions establishing the organisations or by headquarters agreements,

the reference in paragraph (1)(i) to 6 months shall be construed as a reference to 12 months, and the conditions specified in paragraph (1)(iii) shall be deemed to have been complied with.

(3) Goods the subject of relief under paragraph (1) or (2) may be imported in several separate consignments within the period specified in paragraph (1)(v).

(4) Until 12 months have elapsed from the date of the declaration for their final importation, goods which have been imported tax-free under this Regulation may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, except in circumstances duly justified to the satisfaction of, and with the prior sanction of, the Revenue Commissioners.

(5) Any lending, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph (4) shall entail payment of the relevant tax on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation as ascertained or accepted on that date by the Revenue Commissioners.

(6) (a) Relief under this Regulation shall also apply in respect of personal property permanently imported before the person concerned establishes his or her normal place of residence in the State, provided that the person gives an undertaking in writing to the Revenue Commissioners that he or she will actually establish his or her normal place of residence in the State within a period of 6 months after the importation. Such undertaking shall be accompanied by security, the form and amount of which shall be determined by the Revenue Commissioners.

(b) For the purpose of subparagraph (a) the period specified in paragraph (1)(i) shall be calculated from the date of the importation of the personal property into the State.

(7) (a) Subject to subparagraphs (b) and (c), where the person concerned leaves the country situated outside the Community where he or she had his or her normal place of residence and, because of occupational commitments, does not simultaneously establish his or her normal place of residence in the State, although having the intention of ultimately doing so, relief under this Regulation shall apply in respect of the personal property which he or she transfers into the State for this purpose.

(b) Relief in respect of the personal property referred to in subparagraph (a) shall be granted in accordance with the conditions laid down in this Regulation on the basis that—

(i) the periods specified in paragraph (1)(i) and (v) shall be calculated from the date of importation, and

(ii) the period specified in paragraph (4) shall be calculated from the date when the person concerned actually establishes his or her normal place of residence in the State.

(c) Relief under this paragraph shall not be given unless the person concerned gives an undertaking in writing to the Revenue Commissioners that he or she will actually establish his or her normal place of residence in the State within such period as may be specified by the Revenue Commissioners having regard to the circumstances. Such undertaking shall, if the Revenue Commissioners so require, be accompanied by security, the form and amount of which shall be determined by the Revenue Commissioners.

(8) Where, owing to exceptional political circumstances, a person has to transfer his or her normal place of residence from a country situated outside the Community to the State, the Revenue Commissioners may in their absolute discretion waive or modify the requirements of—

(a) paragraph (1), in so far as it refers to use of the goods prior to and subsequent to importation,

(b) the conditions of paragraph (1) relating to commercial means of transport and to articles for use in the exercise of a trade or profession, and

(c) the requirements of paragraph (4).