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S.I. No. 368/1991 - European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991.

S.I. No. 368/1991 - European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1991 S.I. No. 368/1991 - European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991. S.I. No. 368/1991 - European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991. AmendmentsLeasuithe S.I. No. 368 of 1991. EUROPEAN COMMUNITIES (CUSTOMS AND EXCISE) (AMENDMENT) (NO. 2) REGULATIONS, 1991. I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving further effect to Council Directive No. 69/169/EEC of 28 May, 1969* (as amended, in particular by Council Directive of 19 December 1991 amending Directive 69/169/EEC to extend and modify the exceptions granted to Denmark and to Ireland relating to travellers allowances), hereby make the following Regulations: 1. These Regulations may be cited as the European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991. 2. These Regulations shall come into operation on the 1st day of January, 1992, and shall apply until the 31st day of December, 1992. 3. In these Regulations: "officer of Customs and Excise" includes a member of the Garda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods; "the Directive of 1969" means the Council Directive No. 69/169/EEC of 28 May 1969* (as amended). 4. A traveller may import into the State a maximum quantity of 30 litres of beer as part of, but not in addition to, the monetary exemptions provided for in Articles 1 and 2 of the Directive of 1969: Provided that beer imported by a traveller under 17 years of age shall not qualify for exemption. *OJ No. L133, 4.6.69, p. 6 (S. Edn. 1969 (I), P. 232). 5. A traveller, other than a person referred to in Article 5.1 of the Directive of 1969, who qualifies for exemption under Article 2 of the Directive of 1969 may, in addition to the limits for exemptions provided for in Article 4 of the said Directive and subject to Regulation 4 of these Regulations, import into the State goods to a value of: (
  4. a)in the case of a traveller under 15 years of age, £115, and (
  5. b)in any other case, £460 per traveller, but no one item may exceed £115 in value. 6. Notwithstanding the provisions of Regulation 5 of these Regulations, for the purposes of the exemptions referred to in Articles 1 and 2 of the Directive of 1969 a traveller, other than a person referred to in Article 5.1 of the Directive of 1969, shall— (
  6. a)immediately preceding the time of his arrival in the State, have been outside the State for a period of 24 hours, and (
  7. b)if required by an officer of Customs and Excise, show, to the satisfaction of the officer, that he was outside the State for the said period. 7.

(1)In addition to the quantitative limits for exemptions provided for in Article 4 of the Directive of 1969, exemption up to the limits set out in paragraph
(2)of this Regulation shall, subject to paragraph
(3)of this Regulation, apply to a traveller, other than a person referred to in Article 5.1 of the Directive of 1969, not satisfying the requirements of Regulation 6 of these Regulations.
(2)(
  1. a)For travellers referred to in Article 1 of the Directive of 1969 and those not satisfying the requirements of Article 2.4 of the said Directive: (
  2. i)in the case of a traveller under 15 years of age, £17, and (
  3. ii)in any other case, £34 per traveller, but beer may only be imported as part of, but not in addition to, the exemption limit of £34 per traveller, subject to a maximum quantity of 15 litres. (
  4. b)For travellers referred to in Article 2 of the Directive of 1969: (
  5. i)in the case of a traveller under 15 years of age, £34, and (
  6. ii)in any other case, £135 per traveller, but no one item may exceed £85 in value and beer may only be imported as part of, but not in addition to, the exemption limit of £135 per traveller, subject to a maximum quantity of 15 litres.
(3)The exemptions referred to in paragraph
(2)of this Regulation shall not be granted to a traveller under 17 years of age in respect of beer.
  1. A person referred to in Article 5.1 of the Directive of 1969 may import into the State a maximum quantity of 15 litres of beer as part of, but not in addition to, the reduced monetary exemption applying to such person under Article 5: Provided that beer imported by a person under 17 years of age shall not qualify for exemption.
  2. These Regulations (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties. GIVEN under my Official Seal, this 31st day of December,
  3. BERTIE AHERN, Minister for Finance. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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