asked the Minister for Finance the procedures which are in being to enable persons who leave this State to travel to any part of the United Kingdom or Northern Ireland to establish to the satisfaction of Customs officers that they have been outside the State for 48 hours or longer in order to enable them to benefit from the usual travel allowances in relation to the bringing of goods into the State; and the change in procedures which has been effected during the course of the last 12 months.
Written Answers. - Returning Residents' Travel Allowances.
26.
I am informed by the Revenue Commissioners that, in the case of returning State residents, documentary evidence in such forms as travel tickets, receipts for hotel or guesthouse accommodation and receipts for purchases made is acceptable as proof of their period of absence abroad for the purposes of entitlement to the baggage allowances, provided the Customs and Excise officer concerned has no reason to doubt the validity of the evidence. The onus of proof rests on the traveller in all cases and no special procedures apply for establishing a person's entitlements to the allowances.