Finance Act, 1992
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Treatment of excisable products released for consumption in another Member State. |
106.—(1) Subject to subsection (2), the duties of excise imposed by the provisions referred to in section 104 on excisable products shall apply and have effect in relation to excisable products, released for consumption in another Member State, and imported into the State. | |
(2) With the exception of the excisable products specified in paragraphs (f), (g) and (h) of section 104 that have been imported into the State (other than in the fuel tank of a motor vehicle or in a portable fuel tank the capacity of which does not exceed 10 litres) excise duty shall not be chargeable in the State on excisable products released for consumption in another Member State which have been acquired by a private individual in another Member State for his own use and not for commercial purposes, and, which are transported bysuch private individual from the other Member State in which the products were acquired. | ||
(3) For the purpose of subsection (2), the question of whether excisable products referred to in that subsection are for a private individual's own use or are for commercial purposes shall be determined in accordance with regulations under section 117 . | ||
(4) Without prejudice to the provisions of subsection (2), it shall be unlawful for any person to acquire excisable products released for consumption in another Member State for the purpose of importing them into the State or to import such products into the State unless he complies with the following, that is to say: | ||
(a) declares to an officer his intention to acquire, and secures the excise duty on, such excisable products in advance of the dispatch or collection of the said excisable products from the other Member State, | ||
(b) pays the excise duty on such excisable products in the manner prescribed, and | ||
(c) complies with such conditions as may be prescribed in regulations under section 117 . | ||
(5) Without prejudice to subsection (2), where excisable products which have been released for consumption in another Member State are found in the State and a requirement specified in paragraph (a), (b) or (c) of subsection (4) has not been complied with in respect of the said excisable products, any person in whose possession or charge the said excisable products are found shall be presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be) subsection (4). | ||
(6) Any person who contravenes or fails to comply with any provision of this section or of any regulations made thereunder or any person who takes possession or charge of excisable products to which this section applies in the knowledge that a requirement specified in paragraph (a), (b) or (c) of subsection (4) has not been complied with in respect of those products shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence under the Customs Acts and shall for each such offence forfeit either three times the value of the excisable products concerned including any duty or tax chargeable thereon, or £1,000, whichever is the greater. | ||
(7) Any excisable products in respect of which an offence has been committed under this section, or any goods which are packed with or used in concealing such products, shall be liable to forfeiture and, where any such products are found in, on, or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall be deemed to have been made use of in the conveyance of the said products and shall also be liable to forfeiture. |