91H.—(1) In this section “special arrangements for value-added tax on import” means the arrangements provided for in this section for the payment of value-added tax on import by the person presenting the goods to customs on behalf of the person to whom the goods are destined.

(2) Where—

(a) goods are imported into the State in a consignment with an intrinsic value which does not exceed €150,

(b) the goods referred to in paragraph (a) are not subject to duties of excise,

(c) the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and

(d) the dispatch or transport of the goods ends in the State,

the person presenting the goods to customs may pay the value-added tax on import due on behalf of the person to whom the goods are destined.

(3) A person who wishes to apply the special arrangements for value-added tax on import shall—

(a) be subject to the conditions applicable for the deferment of payment of customs duty in accordance with Regulation (EU) No. 952/2013¹³ of the European Parliament and of the Council, and

(b) complete and submit to the Revenue Commissioners such application form as may be provided by the Revenue Commissioners for the purpose of the application of the special arrangements.

(4) Where the person presenting the goods to customs decides to use the special arrangements for value-added tax on import—

(a) the person for whom the goods are destined shall be liable for the payment of value-added tax, and

(b) the person presenting the goods to customs shall—

(i) collect the value-added tax due from the person for whom the goods are destined,

(ii) take appropriate measures to ensure that the correct amount of value-added tax is paid by the person for whom the goods are destined, and

(iii) pay the value-added tax collected to the Revenue Commissioners.

(5) Where the person presenting the goods to customs uses the special arrangements for value-added tax on import, the value-added tax rate applicable to those goods is the value-added tax rate specified in section 46(1)(a).

(6) (a) Subject to paragraph (b), the person presenting the goods to customs shall, not later than the 15th day of the month immediately following the month of importation of the goods concerned—

(i) furnish by electronic means to the Revenue Commissioners a declaration in the form made available by the Commissioners for that purpose and prepared by the person concerned in accordance with, and containing such particulars as are specified in, subsection (7), in respect of value-added tax collected through the use of the special arrangements for value-added tax on import in the month of importation of the goods, and

(ii) remit to the Revenue Commissioners, at the same time as so furnishing the declaration referred to in subparagraph (i) into a bank account designated by them and denominated in euro, the amount of value-added tax (if any) so collected.

(b) Where the person presenting the goods to customs has not collected any value-added tax due on import through the use of the special arrangements for value-added tax on import during a month, he or she shall furnish a nil declaration to the Revenue Commissioners in respect of that month.

(7) The declaration referred to in subsection (6) shall contain the following particulars for the relevant month:

(a) the total value added tax collected during that month;

(b) the master reference number (within the meaning of Article 1(22) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015¹⁴) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has been collected during the month;

(c) the master reference number (within the meaning aforesaid) of declarations, where special arrangements for value-added tax on import have been applied, submitted for customs purposes where the value-added tax amount declared for customs purposes has not been collected during the month, and

(d) the master reference number (within the meaning aforesaid) of—

(i) relevant declarations submitted for customs purposes which have been invalidated, and

(ii) the original corresponding declaration submitted for customs purposes.

(8) A person using the special arrangements for value-added tax on import shall—

(a) keep records of all transactions covered by those arrangements and those records shall be sufficiently detailed to verify that the value-added tax paid is correct,

(b) make such records available, by electronic means and on request, to the Revenue Commissioners,

(c) notwithstanding section 84, retain such records for each such transaction until the expiry of a period of 3 years from 31 December of the year during which the transaction took place.]