Vol. 404 No. 1
73 Mr. Cotter asked the Minister for Finance if he will outline the position regarding the importation of beer for residents in the Republic of Ireland who live beside the Border; if the residents will have to comply with the Government's 48 hour rule; and if he will make a statement on the matter.
Prior to the recent judgment of the European Court of Justice (Case No. C-367/88 refers), frontier zone residents were allowed to import a maximum of two litres of beer as part of the reduced monetary allowance of £30 available to such persons under the relevant EC Council Directive. Following the judgment on 6 December 1990, the beer limit was removed. However, in accordance with the Council Directive, travellers' allowances are to be granted only in respect of importations having no commercial character, that is, those that (a) take place occasionally, and (b) consist exclusively of goods for the personal or family use of the travellers, or of goods intended as presents; the nature or quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.
This means that a person seeking to import beer as part of the monetary allowance available to persons living beside the Border will be required to satisfy the Revenue Commissioners that the beer, as with any other goods, is for personal use only. Customs and Excise officers will determine eligibility for exemption on a case-by-case basis having regard to the particular circumstances and the quantities of beer involved.
The European Communities (Customs and Excise) Regulations, 1987 (S.I. No. 98 of 1987) which introduced the 48-hour restriction do not apply to importations by frontier zone residents.
