4 Goods imported on occasion of marriage

(1) Subject to paragraphs (3) to (7), tax shall not be charged on the importation of trousseaux and household effects, whether or not new, belonging to a person transferring his or her normal place of residence from a country outside the Community to the State on the occasion of his or her marriage.

(2) (a) Subject to subparagraph (b), relief under this Regulation shall also apply to presents customarily given on the occasion of a marriage which are received by a person fulfilling the conditions laid down in paragraph (1) from persons having their normal place of residence in a country situated outside the Community.

(b) The relief referred to in subparagraph (a)—

(i) shall apply to presents of a unit value not exceeding €200, and

(ii) may be granted by the Revenue Commissioners, in their absolute discretion, where the value of a present is more than €200 but less than €1,000.

(3) Relief in respect of the goods referred to in paragraph (1) shall be conditional on the goods having borne, either in the country of origin or in the country from which the person concerned is departing, any customs or fiscal charges to which they are normally liable.

(4) Relief under this Regulation shall apply only to a person—

(a) whose normal place of residence has been outside the Community for a continuous period of at least 12 months, or where it is shown to the satisfaction of the Revenue Commissioners that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months, and

(b) who produces evidence of his or her marriage.

(5) Relief under this Regulation shall not apply to alcoholic products, tobacco or tobacco products.

(6) Save in exceptional cases justified by the circumstances, relief under this Regulation shall be granted only in respect of goods permanently imported—

(a) not earlier than 2 months before the date fixed for the wedding and, in such case, the Revenue Commissioners may make the granting of relief dependent on the provision of security in such form and of such amount as the Revenue Commissioners may determine, and

(b) not later than 4 months after the date of the wedding.

(7) Goods the subject of relief under this Regulation may be imported in several separate consignments within the period specified in paragraph (6).

(8) 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.

(9) Any lending, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph (8) 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 ascertained or accepted on that date by the Revenue Commissioners.