asked the Minister for Finance why the Revenue Commissioners by recent regulations are insisting on the re-assembly of imported second-hand lorries before customs clearance for same.

I presume that the question relates to second-hand lorries in a completely knocked down condition. Such vehicles may be imported for subsequent re-assembly without the necessity of obtaining an authorisation from the Minister for Industry and Commerce and also at a rate of customs duty lower than applies to a complete vehicle. Because of this, and to avoid the possibility of irregular use of the customs clearance, it has been decided that the customs clearance certificate should not be issued until the vehicle is re-assembled. In any event, the certificate is not required by the owner until the vehicle is assembled and ready to be registered as a road vehicle.