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EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012

6 School outfits, educational materials and related household effects

Tax shall not be charged on articles of clothing, educational materials or household effects imported for their personal use during the period of their studies by persons not normally resident in the State who are enrolled in an educational establishment in the State for the purposes of attending full-time educational courses.