23 Goods for construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims, coffins, funerary urns and ornamental funerary articles

Tax shall not be charged on the importation of—

(a) goods for use by organisations approved by the Revenue Commissioners for the purposes of this Regulation for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of a foreign country who are buried in the State,

(b) coffins containing bodies and urns containing the ashes of deceased persons, and flowers, funeral wreaths and other ornamental objects normally accompanying them, or

(c) flowers, wreaths and other ornamental objects imported by persons resident outside the Community attending a funeral in or visiting the State to decorate graves if such importations do not reflect, either by their nature or their quantity, any commercial intent.