369. Deputy Marc MacSharry asked the Minister for Finance if he will clarify the regulation whereby items that have their origin in the European Union and are brought to the UK for sale but whose first ownership will be when imported to Ireland, if the purchasers of such items are exempt from custom duties or tariffs when sold in Ireland; and if he will make a statement on the matter. [40528/22]

Summary

369. Deputy Marc MacSharry asked the Minister for Finance if he will clarify the regulation whereby items that have their origin in the European Union and are brought to the UK for sale but whose first ownership will be when imported to Ireland, if the purchasers of such items are exempt from custom duties or tariffs when sold in Ireland; and if he will make a statement on the matter. [40528/22]

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• Tax Code

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