asked the Minister for Finance if he is aware that a Six County resident, who imported a car temporarily under triptyque, had his car stolen when in Dublin and that the car has not since been recovered; that, on the grounds that the car must be assumed to be still in the State, the owner has been charged with customs duty thereon; and, if so, whether, in view of the inequity of this charge, he will ask the Revenue Commissioners to reconsider their decision in the matter.
Ceisteanna—Questions. Oral Answers. - Customs Duty on Stolen Car.
Mr. Lemass
I am aware of the case mentioned by the Deputy. Where, as in this case, a vehicle is admitted temporarily without payment of customs duty under a triptyque, duty becomes chargeable if the vehicle is not finally re-exported within the period of validity of the triptyque. In this case, as there was no evidence that the car left the State, duty was duly assessed and collected thereon. In the absence of any such evidence the question of refunding the duty cannot, I regret, be entertained.
Mr. Lemass
In view of the fact that it is far more likely the stolen car was exported than that it never left the State, I suggest that the person should be given the benefit of that and be saved from paying customs duty on a car that was stolen.
I doubt if the Deputy can produce any evidence in respect of the probability to which he has just referred.
Mr. Lemass
Can the Minister produce any evidence that the car was not exported?
The Deputy is as aware as I am that when a car is brought in anywhere under a triptyque the onus is on the person who brings it in under the triptyque to produce some evidence that it was taken out again.
Mr. Lemass
Here a car was stolen and it is bad enough to have a car stolen without being charged with customs duty on it as well.
Would the Minister consider this matter in connection with the Finance Bill? It seems to be most unfair that a man whose car was stolen should have another penalty placed upon him by the State.
There are other considerations in this case which I do not want to mention in public, but I think the position is not quite as harsh as it might appear at first.
Mr. Lemass
If the Minister is under any impression that the insurance company is paying the customs charge, he is incorrect. The insurance company has declined to do so.
The insurance company has paid a substantial sum in excess of the figure on which duty was charged, a very substantial sum; in fact, the sum is exactly doubled.
Mr. Lemass
That may be correct, but they declined to pay the customs duty. They would have had to pay that no matter where the car was stolen.
I do not think that is correct. I think it was precisely the location of the car which was the operative factor there.