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Notice of the making of this Statutory Instrument was published in
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“Iris Oifigiúil” of 6th July, 2021.
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I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by
section 3
of the
European Communities Act 1972
(No. 27 of 1972), and for the purpose of giving further effect to Council Directive No. 2009/132/EC of 19 October 20091
as amended by Council Directive (EU) 2017/2455 of 29 December 20172
(as amended by Council Decision 2020/1109 of 20 July 20203
), hereby make the following regulations:
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1. These Regulations may be cited as the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) (Amendment) Regulations 2021.
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2. These Regulations come into operation on 1 July 2021.
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3. The European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012 (S.I. 267 of 2012) are amended by the deletion of Regulation 7.
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![http://www.irishstatutebook.ie/images/ls](http://www.irishstatutebook.ie/images/ls)
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GIVEN under my Official Seal,
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29 June, 2021.
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PASCHAL DONOHOE,
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Minister for Finance.
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EXPLANATORY NOTE
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(This note is not part of the Instrument and does not purport to be a legal interpretation.)
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These regulations form part of the European Commission’s Value-Added Tax eCommerce package.
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The regulations transpose into Irish law Article 3 of Council Directive (EU) 2017/2455.
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Article 3 amends Council Directive 2009/132/EC by deleting Title IV of that Directive. These regulations amend the European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012 (S.I. 267 of 2012) by the deletion of regulation 7, which has the effect that the exemption from value-added tax on goods with a value of less than €22 is abolished, and value-added tax will be due on the importation of all goods regardless of value.
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This amendment will come into force from 1 July 2021, in accordance with the amendment to the date of entry into force of Council Directive (EU) 2017/2455 by Council Decision (EU) 2020/1109.
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1 OJ No. L 292, 10.11.2009, p. 5
2 OJ No. L 348, 29.12.2017, p. 7
3 OJ No. L 244, 29.7.2020, p. 3 |