Importation -vs- returning home

Sparks

Hi folks, quick query - where in Irish law is the distinction drawn between importing an item and returning home with an item? Is there a definition of the distinction somewhere, or is it that "returning home" is declared exempt from importation law somewhere?

Carawaystick

I know for Tobacco or Ethanol, you can bring home as much as is reasonable for personal consumption from other EU countries, but you cannot get an agent to import them for you, without paying Duty

Sparks

But is that done by saying "everything's an import unless you're carrying it yourself" or by saying "anything brought in by an agent is an import"? And is that the case in the wider context of things?

Specifically, we're looking at the recent firearms act changes, and there's a question over what the word "import" means when used in an Act that has no definition of it. Does it mean bringing an item into the country no matter what the circumstances (and then specific sets of circumstances are exempted in law) or does it have a different meaning, defined elsewhere in law?

Victor

Import would normally be different to "returning home" - it would only count as an import on its first import.

IANAL.

Sparks

Thanks Victor, but where's that defined in law?

Victor

I don't know.

For taxation purposes it would be in the Finance Acts or Taxes Consolidation Act. For shooin' stuff(?) it would be in the Firearms Acts and/or Criminal Justice Acts.

If its not defined, its not defined and the court would likely take a reasonable interpretation base don the normal meaning of the words, probably similar to what I have above.