13 Importation of goods in context of certain aspects of international relations

(1) Where satisfactory evidence as to the facts is produced to the Revenue Commissioners by the importer and the operations involved are not in any way of a commercial character, tax shall not be charged on the importation of—

(a) decorations conferred by foreign governments on persons normally resident in the State,

(b) cups, medals and similar articles of an essentially symbolic nature awarded in a foreign country to persons normally resident in the State in connection with their activities in fields such as the arts, science, sport, the public service, or in recognition of merit at a particular event and imported by such persons,

(c) cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a foreign country for presentation in the State for the same purposes as those specified in subparagraph (b), or

(d) awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident outside of the Community at business conferences or similar international events but only where their nature, unitary value or other features is not such as might indicate that they are intended for commercial use.

(2) (a) Without prejudice, where relevant, to the provisions applicable to the international movement of travellers, tax shall not be charged on the importation of—

(i) goods imported by—

(I) persons normally resident in the State, being goods presented to them as gifts by the host authorities, during the course of an official visit paid in a foreign country, or

(II) persons not normally resident in and paying an official visit in the State, being goods intended to be offered as gifts on that occasion to the host authorities,

or

(ii) goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group carrying on an activity in the public interest which is located in another country, to an official body, public authority or group carrying on an activity in the public interest which is located in the State and approved by the Revenue Commissioners for the purposes of this Regulation to receive such goods free of tax.

(b) Relief under subparagraph (a) shall apply only to goods, other than alcoholic products, tobacco and tobacco products, which

(i) are offered on an occasional basis,

(ii) do not, by their nature, value or quantity, reflect any commercial interest, and

(iii) are not used for commercial purposes.

(3) (a) Within the limits and subject to the conditions laid down by the Revenue Commissioners tax shall not be charged on the importation of—

(i) gifts to reigning monarchs and heads of State, or

(ii) goods to be used or consumed by reigning monarchs and foreign heads of State, or by persons officially representing them, during their official stay in the State.

(b) Subparagraph (a) shall apply also to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of State.