Vol. 397 No. 9
96 Mr. Tunney asked the Minister for Finance if he will examine the application for exemption on charges in the matter of the importation of personal property made by a person (details supplied) in Dublin 4; and if he will indicate if approval in respect of the outstanding item can be made without any further delay.
I am informed by the Revenue Commissioners that the person referred to by the Deputy was permitted to import certain personal and professional effects duty free under the transfer of residence provisions in March 1989. The person concerned subsequently made a further application in September 1989 to import a motor vehicle duty free under the same provisions.
The EC provisions governing the exemption from import charges of a motor vehicle imported permanently from another member state by private individuals provided, inter alia, that the exemption is conditional on the person concerned having had the use of the vehicle outside this State for at least six months before the change of normal residence to this State.
The onus in law rests on the applicant to prove to the satisfaction of the Revenue Commissioners that his place of normal residence during the relevant period was outside this State — in this case in the United Kingdom — and that he had six months use of the vehicle there. I am informed by the Revenue Commissioners that they are not satisfied from the evidence submitted to date that the person concerned is eligible to import the vehicle in question free of import charges. The person concerned has been asked to provide satisfactory evidence of place of normal residence for the period from January 1988. When this information is provided the matter will be given further consideration.
