Section 15 Charge of tax on imported goods
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Amendments
Section 15 substituted by Value-Added Tax (Amendment) Act 1978 section 14 from 1 March 1979.
(1) ...
Amendments
Subs (1) repealed by Finance Act 2010 section 132 and Schedule 3 para 11.
(2) ...
Amendments
Subs (2) deleted by Finance Act 1992 section 178(b) from 28 May 1992.
(3) The value of imported goods for the purposes of this section shall be their value determined in accordance with the acts for the time being in force adopted by the institutions of the Community relating to the valuation of goods for customs purposes, modified by the substitution of references to the territory of the State for references to the customs territory of the Community, together with any taxes, duties[, expenses resulting from the transport of the goods to another place of destination within the Community, if that destination is known at the time of the importation,]1 and other charges levied either outside or, by reason of importation, within the State (except value-added tax) on the goods and not included in the determination.
Amendments
1 Inserted by Finance Act 1996 section 96 from 1 January 1996.
(4) ...
Amendments
Subs (4) deleted by Finance Act 1985 section 46(b) from 1 March 1985.
(5) The Revenue Commissioners may, in accordance with regulations, remit or repay, if they think fit, the whole or part of the tax chargeable-
(a) on the importation of any goods which are shown to their satisfaction to have been previously exported,
(b) on the importation of any goods if they are satisfied that the goods have been or are to be re-exported,
(c) on the importation of any goods from the customs-free airport by an unregistered person who shows to the satisfaction of the Revenue Commissioners that he has already borne tax on the goods.
(5A) The Revenue Commissioners shall, in accordance with regulations, repay the tax chargeable on the importation of goods where the goods have been dispatched or transported:
(a) to another Member State from outside the Community, and
(b) to a person, other than an individual, who is not registered for value-added tax in that other Member State:
Provided that this subsection shall only apply where it is shown to the satisfaction of the Revenue Commissioners that the goods in question have been subject to value-added tax referred to in [Council Directive No. 2006/112/EC of 28 November 2006]1 in that other Member State.
Amendments
Subs (5A) inserted by Finance Act 1992 section 178(c) from 1 January 1993.
1 Substituted by Finance Act 2007 section 97 and Schedule 3.
(6) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876, and of other law in force in the State relating to customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this section as if it were a duty of customs.
(6A) ...
Amendments
Subs (6A) repealed by Finance Act 2010 section 132 and Schedule 3 para 11.
(7) Regulations may-
(a) make provision for enabling goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and
(b) provide that the tax be accounted for by the persons or classes of persons aforesaid in the return, made by them under section 19(3), in respect of the taxable period during which the goods are so delivered or removed.
As a VAT registered person can I defer import VAT tax?
(7) Revenue may make regulations to allow the deferral of import VAT in the case of imports made by VAT-registered persons for business purposes. Those regulations may provide that the import VAT be payable by you as the importer in your VAT return f...
