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Dáil Éireann debate -
Wednesday, 28 Jan 1976

Vol. 287 No. 4

Ceisteanna—Questions. Oral Answers. - Samples Duty Proposals.

18.

asked the Minister for Finance if he will support the proposals made in the Council of Europe to exempt sales representatives from paying duty on samples carried in temporarily imported vehicles for the purpose of expanding this country's trade in the Common Market area.

I am not aware of the specific proposals to which the Deputy refers. He is no doubt aware that provision already exists in many countries including all member states of the European Communities for the importation of commercial samples without payment of duty under cover of carnets issued by international guaranteeing associations. In addition, most member states admit samples of negligible value without payment of duty.

Is it not true that coats or garments being brought across the Border could be found liable to duty at the port of importation and perhaps the commercial traveller might not himself have the necessary resources to pay that duty and that could cause considerable delay in his sales programme?

As the Deputy is aware, provision already exists in member states for the importation of commercial samples free of duty.

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