European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the European Communities (Customs and Excise) (Amendment) (No. 2) Regulations, 1991.
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paragraphs: These Regulations shall come into operation on the 1st day of January, 1992, and shall apply until the 31st day of December, 1992.
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paragraphs: In these Regulations:
"officer of Customs and Excise" includes a member of the Garda SÃ­ochÃ¡na and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods;
"the Directive of 1969" means the Council Directive No. 69/169/EEC of 28 May 1969* (as amended).
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paragraphs: A traveller may import into the State a maximum quantity of 30 litres of beer as part of, but not in addition to, the monetary exemptions provided for in Articles 1 and 2 of the Directive of 1969:
Provided that beer imported by a traveller under 17 years of age shall not qualify for exemption.
*OJ No. L133, 4.6.69, p. 6 (S. Edn. 1969 (I), P. 232).
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paragraphs: A traveller, other than a person referred to in Article 5.1 of the Directive of 1969, who qualifies for exemption under Article 2 of the Directive of 1969 may, in addition to the limits for exemptions provided for in Article 4 of the said Directive and subject to Regulation 4 of these Regulations, import into the State goods to a value of:
(a) in the case of a traveller under 15 years of age, £115, and
(b) in any other case, £460 per traveller,
but no one item may exceed £115 in value.
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paragraphs: Notwithstanding the provisions of Regulation 5 of these Regulations, for the purposes of the exemptions referred to in Articles 1 and 2 of the Directive of 1969 a traveller, other than a person referred to in Article 5.1 of the Directive of 1969, shall—
(a) immediately preceding the time of his arrival in the State, have been outside the State for a period of 24 hours, and
(b) if required by an officer of Customs and Excise, show, to the satisfaction of the officer, that he was outside the State for the said period.
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paragraphs: (1) In addition to the quantitative limits for exemptions provided for in Article 4 of the Directive of 1969, exemption up to the limits set out in paragraph (2) of this Regulation shall, subject to paragraph (3) of this Regulation, apply to a traveller, other than a person referred to in Article 5.1 of the Directive of 1969, not satisfying the requirements of Regulation 6 of these Regulations.
(2) (a) For travellers referred to in Article 1 of the Directive of 1969 and those not satisfying the requirements of Article 2.4 of the said Directive:
(i) in the case of a traveller under 15 years of age, £17, and
(ii) in any other case, £34 per traveller,
but beer may only be imported as part of, but not in addition to, the exemption limit of £34 per traveller, subject to a maximum quantity of 15 litres.
(b) For travellers referred to in Article 2 of the Directive of 1969:
(i) in the case of a traveller under 15 years of age, £34, and
(ii) in any other case, £135 per traveller,
but no one item may exceed £85 in value and beer may only be imported as part of, but not in addition to, the exemption limit of £135 per traveller, subject to a maximum quantity of 15 litres.
(3) The exemptions referred to in paragraph (2) of this Regulation shall not be granted to a traveller under 17 years of age in respect of beer.
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paragraphs: A person referred to in Article 5.1 of the Directive of 1969 may import into the State a maximum quantity of 15 litres of beer as part of, but not in addition to, the reduced monetary exemption applying to such person under Article 5:
Provided that beer imported by a person under 17 years of age shall not qualify for exemption.
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paragraphs: These Regulations (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.