Value Added Tax Consolidation Act 2010 section 54

Remission or repayment of tax on certain imported goods

Section 54 provides for the remission or repayment of VAT on certain imported goods, including goods previously exported, goods to be re-exported, and goods dispatched onward to another Member State.

• Revenue may remit or repay import VAT on goods that were previously exported from the State, goods that are to be re-exported, or goods imported from the customs-free airport by an unregistered person who has already borne VAT on them.
• Revenue must repay import VAT where goods have been dispatched to a non-individual, non-VAT-registered person in another Member State, provided the goods have been subject to VAT in that State.
• The repayment for onward-dispatched goods mirrors the intra-Community acquisition rules in section 24(4), ensuring that tax is ultimately charged only in the Member State of final destination.
• The terms and conditions governing these remissions and repayments may be set out in regulations made by Revenue under section 120(7).