S.I. No. 307/1975 - Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

S.I. No. 307 of 1975.

IMPOSITION OF DUTIES (No. 221) (EXCISE DUTIES) ORDER, 1975.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

2. This Order shall come into operation on the 1st day of January, 1976.

3. ( a ) In this Order "the Order of 1972" means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ), and references to any tariff heading number, tariff subheading number or tariff code number are references to that tariff heading number, tariff subheading number or tariff code number in the Schedule to the Order of 1972.

( b ) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4. (1) The duty of customs on spirits imposed by section 3 (1) of the Finance Act, 1920, is hereby varied—

( a ) by the deduction from the amounts of the rates of such duty specified in Part I of the First Schedule to that Act and chargeable immediately before the 1st day of January, 1976, in respect of every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested of £34.809,

( b ) by the deduction from the amounts of the rates of such duty specified in the said Part I and chargeable immediately before the said date in respect of every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested of £29.370, and

( c ) by the deduction from the amounts of the rates of such duty specified in the said Part I and chargeable immediately before the said date in respect of every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits of £21.7556.

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on spirits distilled or manufactured by any other process whatsoever in the State or imported into the State a duty of excise at the several rates specified in the second column of the First Schedule to this Order together with, in the case of immature spirits that have not been warehoused or have been warehoused for less than three years, an additional duty of excise at the several rates specified in the third column of that Schedule and so in proportion, in the case of both duties, for any less quantity:

Provided, however, that the said duties of excise shall, subject to compliance with any conditions the Revenue Commissioners see fit to impose, not be charged or levied on—

( a ) imported denatured spirits of any description mentioned in tariff code numbers 2208-215 and 2208-223, or

( b ) imported perfumery, cosmetics or toilet preparations of tariff heading number 33.06 which are based on the spirits referred to in clause (a) of this subparagraph, or

( c ) imported goods (other than food and drink and products intended for the manufacture of food and drink) containing spirits, or

( d ) imported chloroform (chloroforum), collodion (flexible collodion B.P.) ethyl acetate (ether acetic) and ethyl iodide containing a quantity of spirit that, in the opinion of the Revenue Commissioners, does not exceed the normal quantity, or

( e ) imported preparations which are recognised by the Revenue Commissioners as being of a kind used for medical purposes.

(3) ( a ) This subparagraph applies to spirits distilled or manufactured in the State and chargeable with the duties of excise imposed by subparagraph (2) of this Paragraph.

( b ) Where spirits to which this subparagraph applies are delivered from a bonded warehouse, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the said duties to be deferred to a day not later than—

(i) in case the spirits are so delivered in the month of February in any year, the 25th day of March in the same year, or

(ii) in any other case, the last day of the month succeeding the month in which the spirits are so delivered.

( c ) Where spirits to which this subparagraph applies are delivered from a bonded warehouse in the month of March in any year, no deferment of payment of duty as provided for in this subparagraph shall be allowed in respect of the spirits.

(4) Where in the case of spirits distilled or manufactured in the State and delivered from a bonded warehouse the benefit of deferment of payment of the duties of excise imposed by subparagraph (2) of this Paragraph is availed of, a duty of excise at the rate of £0.0334 per proof gallon shall be charged, levied and paid in addition to and at the same time as the said duties.

(5) If any person proves to the satisfaction of the Revenue Commissioners that any spirits in respect of which the duties of excise imposed by this Paragraph and set out in column 2 of the First Schedule to this Order have been paid have been delivered to him and used solely in the manufacture or preparation of any article recognised by the Commissioners as being used for medical purposes, or have been used for scientific purposes, he shall, subject to compliance with any Regulations made by the Commissioners under section 4 of the Finance Act, 1918, be entitled to obtain from the Commissioners repayment of the amount of the duties so paid in respect of the spirits so used and shall also, if he proves to the satisfaction of the Commissioners that the spirits so used were spirits to which the restrictions contained in the Immature Spirits (Restriction) Acts, 1947 to 1972, did not apply, be entitled to obtain from the Commissioners repayment of the amount of the additional duty of excise imposed by this Paragraph and set out in column 3 of the First Schedule to this Order in respect of immature spirits (if any) paid under this Order in respect of the spirits.

(6) Where in any statute or instrument made under statute the expression "foreign spirits" or the expression "Irish spirits" is used, then, in relation to the duties imposed by this Paragraph, the expression "foreign spirits" shall be taken to mean spirits imported into the State and the expression "Irish spirits" shall be taken to mean spirits distilled or manufactured in the State.

(7) Section 123 (5) of the Spirits Act, 1880, and section 8 (1) of the Finance Act, 1902, are hereby amended by the substitution, in each case, for the words from "until the difference" to the end of the subsection of "until the duty of customs, if any, chargeable thereon has been paid".

(8) In this Paragraph and in the First Schedule to this Order "spirits" means spirits of any description and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits.

5. (1) The duty of customs on wine imported into the State imposed by section 39 of and the Third Schedule to the Finance Act, 1969 (No. 21 of 1969), is hereby varied by the deduction from the rates of such duty chargeable immediately before the 1st day of January, 1976, on the goods mentioned in column (1) of the Table to this subparagraph of the amounts specified in column (2) of that Table opposite the mention of those goods in the said column (1)

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(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on wine which is sent out of his premises by a maker for sale of wine, or which is imported into the State, a duty of excise at the several rates specified in the Second Schedule to this Order.

(3) In this Paragraph and in Paragraph 6 of and the Second Schedule to this Order "wine" means any liquor obtained from the total or partial alcoholic fermentation of fresh grapes or the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts, and shall include grape must with fermentation, arrested by the addition of alcohol.

6. (1) The duty of customs on the importation of wine of the kind mentioned at tariff heading number 22.07 (hereinafter referred to as "made wine") is hereby varied by the deduction from the rates of such duty chargeable immediately before the 1st day of January, 1976, on the goods mentioned in column (1) of the Table to this subparagraph of the amounts specified in column (2) of that Table opposite the mention of those goods in the said column (1).

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(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on made wine which is sent out of his premises by a maker for sale of such a beverage, or which is imported into the State, a duty of excise at the several rates specified in the Third Schedule to this Order.

(3) Section 7 of the Revenue Act, 1906, and section 15 (2) of the Finance Act, 1966 (No. 17 of 1966), and any regulations under either of those sections shall, with any necessary modifications, apply in relation to the duty of excise imposed by subparagraph (2) of this Paragraph as they apply in relation to the duty imposed by section 15 (1) of the said Finance Act, 1966 :

Provided, however, that the Wine Duty Regulations, 1966 ( S.I. No. 160 of 1966 ), shall not apply to wine or made wine imported into the State.

(4) Section 95 of the Customs Consolidation Act, 1876, section 17 of the Customs and Inland Revenue Act, 1881, and section 28 of the Finance Act, 1929 (No. 32 of 1929), shall with any necessary modifications, apply in relation to made wine as they apply to wine imported into the State.

(5) In this Paragraph and in the Third Schedule to this Order "made wine" means any liquor which is made from fruit and sugar, or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes mead but does not include beer, wine, grape must in fermentation or with fermentation arrested otherwise than by the addition of alcohol, cider, perry, piquette, spirits or table waters and any reference in the Customs Acts or any instrument relating to customs and made under statute or in the Statutes which relate to the duties of excise and the management of those duties or any instrument relating to the duties of excise and the management of those duties made under statute to "Irish wine" or "sweets" shall be construed as a reference to "made wine".

7. (1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on all beer brewed within the State and on all beer imported into the State, a duty of excise at the rate of £42.047 for, in the case of beer brewed in the State, every 36 gallons of worts of a specific gravity of 1,055 degrees and, in the case of imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees.

(2) Where, in the case of beer which is chargeable with the duty imposed by this Paragraph, or on which drawback under this Paragraph is payable, the specific gravity of the beer is not 1,055 degrees, the duty or drawback shall be varied proportionately.

(3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subparagraph (1) of this Paragraph has been paid, a drawback calculated according to the original specific gravity of the beer at the rate of £42.06 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.

(4) In this Paragraph "beer" includes ale, stout, porter, spruce beer and black beer, and any other description of beer, and any liquor which is made or sold as a description of beer or a substitute for beer, and which on analysis of a sample thereof at any time is found to contain more than two per cent. of proof spirits.

(5) The provisions of section 8 of the Finance Act, 1914 (Session 2). shall apply to beer brewed in the State.

8. (1) ( a ) The duty of customs imposed by paragraph 5 of the Order of 1972 on the importation of goods of the kind mentioned at tariff code numbers 2207-238, 2207-246, 2207-385, 2207-418, 2207-576 and 2207-584 is hereby varied by the deduction from the amount of each of the rates of such duty specified at those tariff code numbers and chargeable immediately before the 1st day of January, 1976, of £0.05.

( b ) The duty of customs imposed by section 3 of and Part I of the First Schedule to the Finance Act, 1920, on goods of the kind referred to in paragraph 21 (1) of the Order of 1972 is hereby varied by the deduction from the amount of each of the rates of such duty chargeable immediately before the 1st day of January, 1976, of £0.3375.

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on all cider and perry manufactured in the State and sold or kept for sale in the State and on all cider and perry imported into the State a duty of excise at the rate of £0.05 per gallon.

9. (1) The duty of customs imposed by paragraph 5 of the Order of 1972 on the importation of goods of the kind men at tariff code number 2202-113 is hereby varied by the deduction from the amount of each of the rates of such duty specified at that tariff code number and chargeable immediately before the 1st day of January, 1976, of £0.10.

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid upon table waters made in and sold or kept for sale in the State or imported into the State a duty of excise at the rate of £0.10 per gallon.

(3) In this Order "table waters" includes any aerated waters and any beverages sold or kept for sale in bottles or in casks or other corked or closed receptacles other than—

( a ) any liquor for the retail sale of which an excise licence is required, and

( b ) syrups or other liquors intended to be consumed only in a diluted form.

10. (1) The duty of customs on manufactured tobacco is hereby varied by the deduction from the amount of each of the rates of such duty chargeable immediately before the 1st day of January, 1976, on the goods mentioned in column (1) of the Table to this subparagraph of the amounts specified in column (2) of that Table opposite the mention of those goods in the said column (1).

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(2) In addition to any other duty which may be chargeable there shall be charged, levied and paid on all tobacco which is grown in the State and on all tobacco which is imported into the State a duty of excise at the several rates specified in the Fourth Schedule to this Order :

Provided, however, that the said duty of excise shall not be charged or levied on tobacco manufactured in the State from unmanufactured tobacco grown in the State or imported into the State where a duty of excise has been charged thereon and its payment has been either made or deferred.

(3) Where drawback is payable in respect of tobacco, such drawback shall, notwithstanding anything contained in any other enactment, be allowed and paid at such rates as the Revenue Commissioners shall determine.

(4) Every licensed manufacturer of tobacco shall be entitled to receive a rebate as follows in respect of unmanufactured tobacco received by him upon which the duty of excise imposed by this Paragraph has been paid:

Where the quantity received in any year commencing on the 11th day of April—

11. (1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on all mineral hydrocarbon light oil made in the State which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof, or is used by such manufacturer for any purposes other than the manufacture or production of mineral hydrocarbon oil and on all mineral hydrocarbon light oil imported into the State a duty of excise at the rate of £0.3405 per gallon.

(2) For the purposes of the duty of excise imposed by this Paragraph, where it is shown to the satisfaction of the Revenue Commissioners that any oil, though satisfying any of the requirements specified in subparagraph (15) of this Paragraph, is, nevertheless, an oil which, according to its use, should be classed with oils which are not mineral hydrocarbon light oils, the oil shall be deemed not to be mineral hydrocarbon light oil and not liable to the duty of excise imposed by this Paragraph.

(3) The duty of excise imposed by this Paragraph shall not be charged or levied on any mineral hydrocarbon light oil produced or manufactured in the State in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that such oil is not of the character of petrol and is not a blend of petrol with another article or other articles and is intended for use in internal combustion engines as a substitute for petrol.

(4) A drawback, equal to the amount of the duty imposed by this Paragraph which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any mineral hydrocarbon light oil chargeable with the said duty.

(5) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty of excise imposed by this Paragraph shall not be charged or levied—

( a ) on any mineral hydrocarbon light oil made in the State in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—

(i) such oil was sent out from the premises of the manufacturer thereof; and

(ii) the duty imposed by this Paragraph was paid in respect of such oil when it was so sent out; and

(iii) such oil was subsequently brought back to the premises from which it was sent out or brought into other premises occupied by the said manufacturer; or

( b ) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in the State in any process of dyeing textiles carried on by way of trade or in any process of cleaning articles of any kind carried on by way of trade; or

( c ) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of such oils (whether with or without the addition of some ingredient such as colouring matter); or

( d ) on any mineral hydrocarbon light oil which is made in the State by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power and is so made as a by-product in the manufacture of such gas.

(6) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any mineral hydrocarbon light oil liable to the duty of excise imposed by this Paragraph may be removed for exportation, or for shipment as stores, from the premises of the manufacturer thereof without payment of duty.

(7) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to import or to take delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of any of the articles chargeable with the duty imposed by this Paragraph without payment of that duty.

(8) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the duty imposed by this Paragraph on imported mineral hydrocarbon light oil shall not be charged or levied on any such oil removed on importation, or delivered from a bonded warehouse, to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein.

(9) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may repay to any particular person, subject to compliance with such conditions as they may think fit to impose, any duty charged and levied under this Paragraph and paid on any particular articles on importation or on delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse.

(10) Whenever the Revenue Commissioners are satisfied that the duty imposed by this Paragraph on any mineral hydrocarbon light oil has been paid and that such oil has been used or is intended for use as an ingredient in the manufacture of an article which is not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of such oils (whether with or without the addition of colouring matter or a similar ingredient), they may repay the amount of the said duty so paid on such oil.

(11) The Revenue Commissioners may, if they so think fit, allow any hydrocarbon oil which is liable to a duty of excise to be warehoused without payment of duty, and may, if and so far as they so think proper, remit duty on any deficiency arising in oil so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.

(12) The provisions of section 1 (6) of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as modified by section 34 (3) of the Finance Act, 1963 (No. 23 of 1963), shall, with any necessary modifications, apply in relation to the duty of excise imposed and to the drawback allowed by this Paragraph on any mineral hydrocarbon light oil imported into the State as they apply in relation to the duty and the drawback referred to therein.

(13) Where any imported manufactured goods or imported prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon light oil or oils and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of mineral hydrocarbon light oils and are not suitable or intended for use as a substitute for any mineral hydrocarbon light oil or oils or for subsequent recovery of the same, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon light oil or oils contained in such goods.

(14) The provisions of section 1 (5) of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), and any regulations thereunder shall, with any necessary modifications, apply in relation to the duty of excise imposed and the drawback allowed by this Paragraph on any mineral hydrocarbon light oil made in the State as they apply in relation to the duty and the drawback referred to therein.

(15) In this paragraph "mineral hydrocarbon light oil" means hydrocarbon oil of which not less than 50 per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than 95 per cent. by volume distils at a temperature not exceeding 240 degrees centigrade or which gives off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum but does not include white spirit. The method of testing oil for the purposes of ascertaining whether it complies with the provisions relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners shall prescribe.

12. (1) In addition to any other duty which may be chargeable there shall be charged, levied and paid a duty of excise at the rate of £0.1773 per gallon on all hydrocarbon oil made in the State and not otherwise liable to a duty of excise which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil and on all hydrocarbon oil imported into the State and not otherwise liable to a duty of excise :

Provided, however, that mineral hydrocarbon heavy oils within the meaning of section 7 (6) of the Finance Act, 1933 (No. 15 of 1933), shall not be chargeable with the said duty.

(2) A drawback equal to the amount of duty imposed by this Paragraph which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the hydrocarbon oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil chargeable with the said duty.

(3) A rebate shall be allowed of the amount of the duty of excise imposed by this Paragraph which has been paid on hydrocarbon oil (chargeable with the said duty) being oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.

(4) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty of excise imposed by this paragraph shall not be charged or levied—

( a ) on any hydrocarbon oil made in the State in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—

(i) such oil was sent out from the premises of the manufacturer thereof; and

(ii) the duty imposed by this Paragraph was paid in respect of such oil when it was so sent out; and

(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer;

or

( b ) on any hydrocarbon oil which is made in the State by a person engaged in the manufacture and sale to the public of gas for lighting, heating or power and is so made as a by-product in the manufacture of such gas.

(5) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any hydrocarbon oil liable to a duty of excise may be removed for exportation or for shipment as stores, from the premises of the manufacturer thereof without payment of the said duty.

(6) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the duty of excise imposed by this Paragraph is intended to be used for the purpose of undergoing a process of manufacture or for the purpose of being incorporated with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the oil to be imported, or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse, without payment of that duty.

(7) The Revenue Commissioners may, if they so think fit, allow any hydrocarbon oil which is liable to a duty of excise to be warehoused without payment of duty, and may, if and so far as they so think proper, remit duty on any deficiency arising in oil so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.

(8) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the excise duty imposed by this Paragraph shall not be charged or levied on any imported hydrocarbon oil removed on importation, or delivered from a bonded warehouse, to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein.

(9) ( a ) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil, other than lubricating oil, on which the duty of excise imposed by this Paragraph has been paid has been used in, or in connection with, the production of goods for export but has not been used for combustion in the engine of a mechanically propelled vehicle, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay to the person who produced the goods for export any such duty paid on the oil, less any rebate thereof allowed.

( b ) In this subparagraph references to use in or in connection with the production of goods include references to use in or in connection with any industrial process or operation.

(10) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil on which the duty of excise imposed by this Paragraph has been paid has been received unused by a manufacturer of hydrocarbon oil and used by him in a process of manufacture or incorporated by him with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, repay to such manufacturer any such duty paid on the oil less any rebate allowed.

(11) Where a person who carries on a passenger road service, within the meaning of section 2 of the Road Transport Act, 1932 (No. 2 of 1932), and who either is the licensee under a passenger licence granted under section 11 of that Act in respect of the passenger road service or is exempted from the application of section 7 of that Act shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil on which the duty of excise imposed by this Paragraph has been paid has been used by him for combustion in the engine of a mechanically propelled vehicle used in a passenger road service in respect of which the licence was granted, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay to the licensee duty at the rate of £0.0959 the gallon on hydrocarbon oil so used on receipt of a claim therefor made by him in such form as they may direct, subject to the proviso that no repayment may be made unless the claim is made within 4 months from the date on which the oil was used, or within such longer period as the Revenue Commissioners may in any particular case allow.

(12) ( a ) There shall be charged, levied and paid on a licence granted by the Revenue Commissioners to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with the duty imposed by this Paragraph, a duty of excise (in this Paragraph referred to as the licence duty) of 25 pence, and where any such person so sells or delivers such oil on more than one premises, the said licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.

( b ) Notwithstanding subparagraph (a) of this Paragraph, any licence granted under section 21 (6) of the Finance Act, 1935 (No. 28 of 1935), which is valid to a date subsequent to the 31st December, 1975, shall be deemed to be a licence taken out under this Paragraph until the date on which it is expressed to expire.

(13) Sub-sections (7), (8), (11), (12), (13), (13A), (14) and (15) of section 21 of the Finance Act, 1935 , and section 8 of the Finance Act, 1942 (No. 14 of 1942), and any regulations under the said sub-section (11) shall, with any necessary modifications, apply in relation to the duties of excise imposed by subparagraphs (1) and (12) of this Paragraph, the rebate allowed under subparagraph (3) of this Paragraph and the licence to be taken out under the said subparagraph (12) as they apply in relation to the duty of customs, the duties of excise, the licence and the rebate referred to in those sections.

(14) The Hydrocarbon Oil Regulations, 1941 ( S.R. & O. No. 490 of 1941 ), the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 ( S.I. No. 122 of 1961 ), and the Hydrocarbon (Heavy) Oil Regulations, 1965 ( S.I. No. 219 of 1965 ), shall, with any necessary modifications, apply in relation to hydrocarbon oil liable to the duty of excise imposed by this Paragraph as they apply in relation to the oil referred to in those Regulations as hydrocarbon (heavy) oil.

13. (1) The duty of customs imposed by paragraph 5 of the Order of 1972 and men at tariff code number 3606-000 is hereby varied by the deduction from each of the rates of such duty specified at that tariff code number and chargeable immediately before the 1st day of January, 1976 of £0.566.

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid upon all matches made in the State or imported into the State a duty of excise at the rate of £0.566 for every 7,200 matches and so in proportion for any less number of matches.

(3) The duty of excise imposed by this Paragraph shall not be charged or levied on Bengal matches.

(4) For the purposes of this Paragraph, a match that has more than one point of ignition shall be reckoned as so many matches as there are points of ignition.

14. (1) In this paragraph and the Schedule thereto— "chassis", "omnibus" and "knocked-down" have the meanings assigned to them by paragraphs 1 and 2 of the Additional Notes in Chapter 87 of the Schedule to the Order of 1972.

(2) The duties of customs on motor vehicles, parts and accessories of a kind to which the duty of excise imposed by this Paragraph applies or of a kind classified at tariff heading number 87.08, imposed by paragraph 5 of and the Schedule to the Order of 1972 are hereby varied—

( a ) by the deduction from each of the percentages specified opposite the mention of such goods (other than goods of a kind classified at tariff code numbers 8461-030, 8461-050 8461-066 in the said Schedule and chargeable immediately before the 1st day of January, 1976—

(i) in the case of knocked-down chassis for omnibuses and ambulances, of 12.5 per cent.,

(ii) in the case of other knocked-down motor vehicles of 17.5 per cent.,

(iii) in the case of other motor vehicles, of 15 per cent, and

(iv) in the case of parts and accessories of a kind classified at the tariff code numbers specified at Reference Number 2 in the first column of the Fifth Schedule to this Order, of 37.5 per cent.,

and

( b ) by the deduction in the case of goods of a kind classified at tariff code numbers 8461-030, 8461-050 and 8461-066, from each of the percentages specified opposite the mention of the said goods in the fifth, sixth, seventh and eighth columns of the said Schedule of 37.5 per cent. and from the percentage specified opposite the mention of the said goods in the ninth column of the said Schedule of 27.5 per cent.

(3) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on the importation of the goods mentioned in column (1) of the Fifth Schedule to this Order a duty of excise at the rate of an amount equal to the percentage stated in column (2) of the said Schedule opposite the mention of those goods of the value of those goods for customs purposes.

(4) Subject to the provisions of subparagraph (5) of this Paragraph, whenever, in the case of a number of articles (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle of a kind to which the duty of excise imposed by this Paragraph applies, or for a body or chassis of such a motor vehicle, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle of the said kind or of a body or chassis of such of a motor vehicle, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the said duty to be paid on the articles at the rate of—

( a ) in the case of goods shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to 12.5 per cent. of the value of the goods for customs purposes, and

( b ) in any other case, an amount equal to 17.5 per cent. of the value of the goods for customs purposes.

in lieu of the rate otherwise chargeable under this Paragraph.

(5) Where any article classified at the tariff code numbers mentioned in paragraph 2 (b) of the Additional notes (Ireland) in Chapter 87 of the Schedule to the Order of 1972 is imported as part of a knocked-down motor vehicle, knocked-down motor vehicle body or knocked-down motor vehicle chassis or as part of an incomplete aggregate of parts liable to the duty of excise imposed by this Paragraph at a rate specified in subparagraph (4) of this Paragraph, the value for customs purposes of the article which forms part of such motor vehicle, body or chassis or such incomplete aggregate of parts shall not be included in the value of the said motor vehicle, body or chassis or incomplete aggregate of parts on which the duty of excise imposed by this Paragraph is levied.

(6) ( a ) Where imported parts and accessories of a kind to which the duty of excise imposed by this Paragraph applies are shown to the satisfaction of the Minister for Industry and Commerce to be similar in design, construction and purpose to parts and accessories manufactured in the State wholly or predominantly from goods not liable to the said duty, and the Minister for Finance so directs—

(i) the provisions of subparagraph (5) of this Paragraph shall apply to the parts and accessories of the kind aforesaid, and

(ii) the said duty shall not be charged or levied on the parts or accessories of the kind aforesaid, whether they are imported separately or as part of a knocked-down motor vehicle, knocked-down motor vehicle body or knocked-down motor vehicle chassis.

( b ) In the case of goods on which the duty of excise imposed by this Paragraph has been paid and which are shown to the satisfaction of the Revenue Commissioners to have been incorporated in the State in parts and accessories of a kind in respect of which a direction under this subparagraph has been given, the Revenue Commissioners may, upon application by the importer of the goods, repay the said duty.

(7) Where parts and accessories to which the duty of excise imposed by this Paragraph applies are shown to the satisfaction of the Revenue Commissioners to be imported for use or to have been used for some purpose other than as a part or accessory of a motor vehicle, motor vehicle body or a motor vehicle chassis liable to the said duty or a duty of customs imposed by the Order of 1972, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the goods to be imported without payment of the said duty of excise or, where the said duty of excise has been paid on importation, repay the duty.

(8) Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to such conditions as they think fit to impose, authorise any person to import, or in the case of goods already imported take delivery of goods to which the duty of excise imposed by this Paragraph applies either without payment of the said duty or on payment of the duty at less than the rate ordinarily chargeable, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

15. (1) In this Paragraph "tyre" includes any tyre, tyre case or inner tube of a kind classified at the following tariff code numbers, that is to say, 4011-018, 4011-026, 4011-058, 4011-066, 4011-074, 4011-082, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184, 4011-221, 4011-237, 4011-245, 4011-253, 4011-277 and 4011-285 but does not include an agricultural tyre, tyre case or inner tube.

(2) The duties of customs imposed by paragraph 5 of and the Schedule to the Order of 1972 on tyres of a kind to which the duty of excise imposed by this paragraph applies are hereby varied by the deduction from each of the percentages specified opposite the mention of such goods in the Schedule to the said Order and chargeable immediately before the 1st day of January, 1976, of 15 per cent.

(3) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on tyres imported into the State an excise duty at the rate of an amount equal to 15 per cent. of the value for customs purposes of the tyres :

Provided, however, that the said duty shall not apply to used tyres which are shown, to the satisfaction of the Revenue Commissioners, to be imported for retreading or remoulding by a manufacturer of tyres who is the holder of a licence for the time being in force under the Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 81 of 1935).

(4) Where it is shown to the satisfaction of the Revenue Commissioners that a tyre liable to the duty of excise imposed by this Paragraph is being imported for use other than on or in connection with a vehicle for which it was deemed suitable by virtue of its classification at one of the tariff code numbers mentioned in subparagraph (1) of this Paragraph, they may permit, subject to such conditions as they think fit to impose, such tyres to be imported without payment of the said duty or in the case of tyres on which the said duty has been paid, repay any duty so paid.

(5) Whenever the Minister for Finance so thinks proper the Revenue Commissioners may, subject to such conditions as they think fit to impose, authorise any person to import or in the case of goods already imported, take delivery of goods to which the duty of excise imposed by this Paragraph applies without payment of the said duty, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.

16. Section 15 of the Value-Added Tax Act, 1972 (No. 22 of 1972), is hereby amended by the insertion in subsection (4) (a), after "payable thereon" of "and by the amount of any excise duty payable in relation to their importation by virtue of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, or any duty, payable in relation to importation, which replaces such excise duty".

17. (1) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles charged with a duty of excise imposed by this Order are essential to the process of any manufacture carried on or intended to be carried on in the State and are required to be imported by a manufacturer for use in the State in such process, and the Minister for Finance, after such consultation as aforesaid, so thinks proper, the Revenue Commissioners may authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import or, in the case of any articles already imported, to take delivery of, without payment of the said duty of excise, the said articles either as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

(2) In this Paragraph "process of manufacture" includes any industrial process or operation, whether of the nature of construction, assemblage, repairing or other similar nature, and "manufacturer" shall be construed accordingly.

18. (1) Subject to subparagraphs (2) and (3) of this Paragraph, the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute, and not otherwise applied by this Order, shall, with any necessary modifications, apply in relation to the duties of excise imposed by this Order on goods imported into the State as they apply in relation to duties of customs.

(2) Where, in relation to any duty of excise imposed by this Order, there is a provision in this Order corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the latter provision shall not apply in relation to that duty of excise.

(3) The Table Waters Regulations, 1916, shall not apply to the duty of excise imposed by this Order on table waters imported into the State, section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply in relation to the duties of excise imposed by Paragraphs 4, 5, 6, 7, 10, 11 or 12 of this Order on goods imported into the State, the Match Duty Regulations, 1928 (S.R. & O., No. 74 of 1928), other than Regulation 18, shall not apply in relation to the duty of excise imposed by this Order on matches imported into the State and the Cider Duty (No. 2) Regulations, 1940 (S.R. & O., No. 35 of 1941), shall not apply in relation to the duty of excise imposed by this Order on cider or perry imported into the State.

19. (1) Subject to subparagraph (2) of this Paragraph and Paragraph 18 (3) of this Order, the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to the duties of excise made under statute, and not otherwise applied by this Order, shall, with any necessary modifications, apply in relation to the duties of excise imposed by this Order on goods produced or manufactured in the State as they apply to duties of excise.

(2) Where, in relation to any duty of excise imposed by this Order, there is a provision in this Order corresponding to a provision of the Statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply in relation to that duty of excise.

20. Where a duty of customs is terminated by this Order, the duty was one the whole of which was, in the opinion of the Government, of a fiscal nature and where a duty of customs is varied by this Order by the substitution for the rate at which the duty was chargeable of another such rate, there was, in the opinion of the Government, a fiscal element in the first-mentioned rate and the substituted rate is equal to the rate for which it was substituted less so much thereof as, in the opinion of the Government, was the fiscal element in the rate.

21. This Order, so far as it relates to duties of excise on imported goods and duties of customs, shall be construed together with the Customs Acts and any instrument relating to the customs made under statute and, so far as it relates to duties of excise on goods produced or manufactured in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.

22. (1) The Acts mentioned in the second column of Part I of the Sixth Schedule to this Order are hereby repealed to the extent specified in the third column of that Part.

(2) The Orders mentioned in the second column of Part II of the Sixth Schedule to this Order are hereby revoked to the extent specified in the third column of that Part.

23. The duties of excise imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

FIRST SCHEDULE.

RATES OF EXCISE DUTY ON SPIRITS.

SECOND SCHEDULE.

RATES OF EXCISE DUTY ON WINE.

THIRD SCHEDULE.

RATES OF EXCISE DUTY ON MADE WINE.

FOURTH SCHEDULE.

RATES OF EXCISE DUTY ON TOBACCO.

FIFTH SCHEDULE.

RATES OF EXCISE DUTY ON MOTOR VEHICLES, PARTS AND ACCESSORIES.

PART I.

Enactments Repealed.

PART II.

Orders Revoked.

GIVEN under the Official Seal of the Government. this 16th day of December, 1975.

LIAM MacCOSGAIR,

Taoiseach.

EXPLANATORY NOTE.

This Order is designed to convert the present fiscal customs duties or the fiscal element of such duties into excises with effect from 1 January, 1976 in accordance with the provisions of Article 38 (3) of the Act attached to the Treaty of Accession to the European Communities. The customs duties in question are those on spirits, beer, wine, tobacco, cider and perry, matches, table waters, oils, motor vehicles (including their parts and accessories) and tyres and tubes.