Vol. 403 No. 8
34 Mr. Shatter asked the Minister for Finance whether licensed warehouse facilities are available to importers of secondhand motor vehicles; and, if so, when the decision was taken by the Revenue Commissioners to grant such facilities; and the criteria which have to be met by importers to qualify for the facilities.
I am informed by the Revenue Commissioners that approval of premises for the deposit of imported motor vehicles, whether new or secondhand, without payment of excise duty, depends on the throughput of vehicles, the location of the premises and the staffing implications for the Customs and Excise service in carrying out necessary controls. In addition, the warehousekeeper must undertake to comply with various control conditions governing, in particular, the premises, duty security and payment, the keeping of records and official inspection.
To date one premises has been approved in respect of imported secondhand vehicles. The decision to grant approval was made on 24 September 1990. The duty-free warehousing facility for new vehicles has been available for a number of years.
