10 Goods for charitable or philanthropic organisations

(1) Subject to paragraphs (2) to (7) and to any limit as to quantity or value that the Revenue Commissioners may impose in order to remedy any abuse and to combat major distortions of competition, tax shall not be charged on the importation of—

(a) basic human necessities obtained free of charge by State organisations or by charitable or philanthropic organisations approved by the Revenue Commissioners for distribution free of charge to needy persons,

(b) goods sent free of charge by a person or organisation established abroad, and without any commercial intent on the part of the sender, to State organisations or charitable or philanthropic organisations approved by the Revenue Commissioners, for the purposes of fundraising at occasional charity events for the benefit of needy persons, and

(c) equipment and office materials sent free of charge by a person or organisation established abroad, and without any commercial intent on the part of the sender, to charitable or philanthropic organisations approved by the Revenue Commissioners, for use solely for the purpose of meeting their operating needs or carrying out their stated charitable or philanthropic aims.

(2) Relief under this Regulation shall not apply to—

(a) alcoholic products,

(b) tobacco or tobacco products, and

(c) motor vehicles other than ambulances.

(3) Relief under this Regulation shall be granted only to organisations—

(a) whose accounting procedures enable the Revenue Commissioners to supervise their operations, and

(b) which provide such guarantees as the Revenue Commissioners may consider necessary.

(4) (a) Goods the subject of relief under paragraph (1) shall not be lent, hired out or otherwise disposed of, whether for consideration or free of charge, for purposes other than those laid down in that paragraph except in circumstances duly justified to the satisfaction of and with the prior sanction of the Revenue Commissioners.

(b) The goods and equipment specified in paragraph (1) may be lent, hired out or transferred to an organisation entitled to benefit from relief under that paragraph where the receiving organisation uses the goods and equipment for purposes specified in paragraph (1)(a) and (b).

(c) Goods the subject of relief under this Regulation which are lent, hired out or transferred otherwise than in accordance with subparagraph (a) or (b) shall be subject to payment of tax at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and equipment and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(5) Organisations referred to in paragraph (1) which cease to fulfil the conditions giving entitlement to relief under that paragraph, or which propose to use goods and equipment imported without payment of tax for purposes other than those provided for by that paragraph, shall so inform the Revenue Commissioners.

(6) Goods remaining in the possession of organisations which cease to fulfil the conditions giving entitlement to relief under this Regulation shall be liable to the relevant tax payable on importation at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and equipment and the value for the purposes of tax chargeable at importation as ascertained or accepted on that date by the Revenue Commissioners.

(7) Goods used by an organisation benefiting from relief under this Regulation for purposes other than those provided for in paragraph (1) shall be liable to the relevant tax payable on importation at the rate applying on the date on which they are put to such other use on the basis of the type of goods and equipment and the value for the purposes of tax chargeable at importation ascertained on that date by the Revenue Commissioners.