Finance Act, 1998

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Amendment of section 111 (accompanying documents) of Finance Act, 1992 .

96.—Section 111 (as amended by Regulation 11 of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 ) and by section 100 of the Finance Act, 1995 ) of the Finance Act, 1992 , is hereby amended—

(a) by the substitution of the following subsection for subsection (1):

“(1) With the exception of excisable products—

(a) referred to in subsection (2) of section 106, and

(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with the provisions of section 107,

excisable products, in the course of delivery—

(i) from another Member State to any person in the State,

(ii) from any person in the State to any person in another Member State,

(iii) from the State through another Member State to a place of destination in the State,

(iv) through the State from another Member State to a place of destination in that Member State,

(v) from one Member State through the State to another Member State,

(vi) to the State from another Member State in a case where exemption from excise duty applies under section 113(1), and

(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,

shall, at all times while within the State during the course of such delivery, be accompanied by a document (in this Chapter referred to as ‘an accompanying document’).”,

and

(b) by the insertion after subsection (2A) (inserted by the Finance Act, 1995 ) of the following subsection:

“(2B) Where excisable products are dispatched under a duty-suspension arrangement for delivery to a person in the State in a case where exemption from excise duty applies under subsection (1) of section 113, such person shall take all reasonable steps to ensure that, in addition to the accompanying document, a certificate (to be known as ‘the exemption certificate’) is dispatched with and accompanies the said excisable products in the course of their delivery.”.