asked the Minister for Finance if he proposes to allow the importation of motor vehicles duty free from 1 January 1984 in accordance with EEC Directives; and if he will make a statement on his proposals in relation to these directives.
Written Answers. - Motor Vehicle Importation.
623.
I assume the Deputy is referring to the EEC Directives on (i) tax exemptions within the Community for certain means of transport temporarily imported into one member state from another (83/182/EEC) and (ii) tax exemptions applicable to permanent imports from a member state of the personal property of individuals (83/183/EEC), which must be implemented by 1 January, 1984.
These Directives deal with exemption from import taxes for certain goods (including motor vehicles) imported either temporarily by non-residents or permanently on transfer of residence, from another member state. Their implementation will make no appreciable difference to current practices.
Provisions similar to those provided for in the Directives are already in operation in this country under the Motor Vehicles (Temporary Importation) Regulations, 1970, and the transfer of residence provisions made under section 17 of the Finance Act, 1936, as amended. Some amendment to current legislation and changes in administrative procedures will be required to give full effect to the Directives and these are currently being studied.
The legislative and administrative provisions necessary to comply with the Directives will be brought into force by 1 January 1984.