asked the Minister for Finance the reason customs duty is being sought against a person (details supplied) in County Offaly in respect of a motor vehicle used by the person concerned while working in a temporary capacity in the Republic under a contract terminable by one month's notice and for the duration of which there was no guarantee of a permanent job until one was offered, on 8 December 1986, when the person concerned retained his permanent residence and address in Northern Ireland; and if he will make a statement on the matter.
Written Answers. - Motor Vehicle Customs Duty.
105.
I am informed by the Revenue Commissioners that the person in question came to live in the State in October, 1982 from Northern Ireland and has been employed here since that date.
Under Regulation 5 (1) (b) (i) of the European Communities (Exemption from Import Charges of Certain Personal Property) Regulations, 1983, an individual must have had the use of a motor vehicle in the member state of the EC from which it is being exported, for a period of at least six months before the change in residence in order to qualify for exemption from payment of import charges. In this case the vehicle was purchased on 10 May 1985 and consequently was not entitled to exemption.
Unless the vehicle is permamently exported or the excise duty and value added tax chargeable on the vehicle is paid forthwith the vehicle will become liable to seizure.