17 Goods imported for examination, analysis or test purposes

(1) Subject to paragraphs (2) to (7), tax shall not be charged on the importation of goods imported for examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research.

(2) Subject to paragraph (5), paragraph (1) shall apply to goods only if they are completely used up or destroyed in the course of the examination, analysis or test for which they are imported.

(3) This Regulation shall not apply to goods used in examinations, analyses or tests which in themselves constitute sales promotion operations.

(4) This Regulation shall apply only to the quantities of goods which are strictly necessary for the purpose for which they are imported. These quantities shall in each case be determined by the Revenue Commissioners, taking into account that purpose.

(5) (a) This Regulation shall apply to goods which are not completely used up or destroyed during examination, analysis or testing if, with the agreement and under the supervision of the Revenue Commissioners, the products remaining are—

(i) completely destroyed or rendered commercially valueless on completion of the examination, analysis or testing concerned,

(ii) surrendered to the State without causing it any expense and comply with such other conditions (if any) as the Revenue Commissioners may determine, or

(iii) in duly justified circumstances, exported.

(b) In subparagraph (a) “products remaining” means products resulting from the examinations, analyses or tests or goods not actually used.

(6) Save where paragraph (5)(a) applies, products remaining at the end of the examinations, analyses or tests referred to in paragraph (1) shall be subject to the relevant tax, at the rate applying on the date of completion of the examinations, analyses or tests concerned, 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. The person concerned may, with the agreement and under the supervision of the Revenue Commissioners, convert products remaining to waste or scrap, in which case the appropriate amount of tax shall be that applying to such waste or scrap at the time of conversion.

(7) The period within which the examinations, analyses or tests referred to in this Regulation are to be carried out and the administrative formalities completed in order to ensure the use of the goods concerned for the purposes intended shall be determined in each case by the Revenue Commissioners.