Finance Act, 1992

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Regulations (Chapter II).

117.—(1) The Commissioners may, for the purpose of managing, receiving and collecting excise duty on the excisable products referred to in section 104 , or for the protection of the revenue derived from such duties, make regulations.

(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may make provision—

(a) governing the securing, paying, collecting, remitting and repaying of excise duty on excisable products;

(b) governing the conditions to be complied with by a person who acquires excisable products released for consumption in another Member State for importation into the State;

(c) governing the conditions to be complied with by a non-State vendor in relation to excisable products being dispatched by him or on his behalf to the State;

(d) governing the registration, and the conditions to be attached to such registration, of a registered trader, including the provision of security, the accounts and records to be kept and the control requirements to be complied with;

(e) governing the conditions to be imposed on a non-registered trader, including the provision of security, the form and content of the declaration to be given in advance of the dispatch of excisable products from another Member State under a duty-suspension arrangement and the control requirements to be complied with;

(f) governing the approval and the conditions to be attached to the approval of a tax representative, including the provision of security, the keeping of accounts and records and notification of the place of delivery of excisable products;

(g) specifying, in relation to an accompanying document, the obligations, requirements and procedures to be complied with by an authorised warehousekeeper in relation to—

(i) the drawing up, form, content and issue of the said document (including the number of copies to be issued and the persons to whom they are issued),

(ii) the form of endorsement which is to be accepted as evidence that excisable products have been received in another Member State, including whether such endorsement is to include certification of receipt by the authorities of particular Member States,

(iii) cases where evidence of receipt of excisable products in another Member State is not received, including the nature of any action to be taken within specified time limits;

(h) specifying, in relation to an accompanying document, the obligations, requirements and procedures to be complied with by persons resident or established in the State receiving excisable products under a duty-suspension arrangement from another Member State including the obligations, requirements and procedures to be complied with—

(i) on receipt of a copy or copies of the said document from another Member State, or

(ii) where a copy or copies of the said document are not received or where any such copy is incomplete or where it does not accompany excisable products received;

(i) specifying in relation to an accompanying document, the obligations, requirements and procedures to be complied with by persons—

(i) receiving or intending to receive from another Member State excisable products released for consumption in that Member State, or

(ii) dispatching or intending to dispatch to another Member State excisable products released for consumption in the State;

(j) specifying, in relation to a duty document, any essential features of such document and any necessary control requirements relating to the authentication of the said document;

(k) establishing rules and criteria in relation to excisable products released for consumption in another Member State and imported into the State by a private individual whereby such products may be regarded as being imported for commercial purposes;

(l) providing for the conditions to be attached to, and the procedures to be complied with, in any case where repayment of excise duty is claimed on the delivery for commercial purposes of excisable products on which excise duty has been paid in the State to another Member State or on the purchase of such products from a State vendor by a person in another Member State;

(m) governing any conditions to be complied with in relation to the remission of excise duty on losses of excisable products incurred during the production, processing, holding or transportation of such products under a duty-suspension arrangement, or on losses incurred in the course of transportation of such products to the State under a duty-suspension arrangement;

(n) requiring that excisable products be packaged, marked, or put up in sealed containers in order to facilitate identification of products being moved under duty-suspension; and

(o) requiring that excisable products released for consumption in the State be marked, stamped or made otherwise identifiable as being duty-paid.

(3) Regulations made under this section shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.