S.I. No. 74/1928 - Match Duty Regulations, 1928.

STATUTORY RULES AND ORDERS. 1928. No. 74.

MATCH DUTY REGULATIONS, 1928.

WHEREAS it is enacted by Sub-section 4 of Section 3 of the Finance (New Duties) Act, 1916, that the Commissioners of Customs and Excise may make Regulations prohibiting the manufacture of matches except by persons holding a licence and having made entry for the purpose, and for fixing the date of expiration of the licence, and also for regulating the manufacture of matches and the removal from the manufactory of matches with a view to securing and collecting the Excise duty imposed by the Act aforesaid, and may by those regulations apply to the Excise duty on matches and to manufacturers of matches any enactments relating to any duty of Excise or Customs and to persons carrying on any trade subject to the laws of Excise, and may provide for giving the necessary allowances in respect of matches to be exported or used for ships' stores and for securing, in the case of imported matches, a notification on each box of the contents or minimum or maximum contents of the box, and other matters incident thereto:

AND WHEREAS by an Order entitled the "Revenue Commissioners Order, 1923," made by the Executive Council in pursuance of the powers conferred on them by Section 7 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922) all the jurisdictions, powers and duties which on the sixth day of December, 1921, were conferred or imposed by law on the Commissioners of Customs and Excise were respectively conferred and imposed on the Revenue Commissioners:

NOW, the Revenue Commissioners, in pursuance of the powers conferred on the Commissioners of Customs and Excise by Subsection 4 of Section 3 of the Finance (New Duties) Act, 1916, and now vested in them by virtue of the Revenue Commissioners Order, 1923, and of all other powers them hereunto enabling, do hereby make the following Regulations, that is to say:—

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1.—These Regulations may be cited for all purposes as the " Match Duty Regulations, 1928."

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2.—The Interpretation Act, 1889, shall apply to the interpretation of these Regulations in like manner as that Act applied to the interpretation of an Act of the Oireachtas passed before the first day of January, 1923.

Manufacture of Matches,

3 Manufacture of matches without licence prohibited.

3.—(1) No person shall carry on the business of a manufacturer of matches at any premises unless:—

(a) he is the holder of an excise licence issued in accordance with these Regulations authorising him to carry on the business at those premises; and

(b) those premises have been approved by the Commissioners for the purpose; and

(c) proper accommodation has been provided to the satisfaction of the Commissioners for the officer in attendance at the premises.

(2) A licence for the purpose of these Regulations:—

(a) shall be in such form as the Commissioners may approve;

(b) shall expire on the thirty-first day of March next following the date on which it is issued ;

(c) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.

4 Entry of premises.

4.—(1) Every manufacturer shall before he begins to carry on business make entry of every building and place intended to be used by him in carrying on the business and shall not therein make use of any building or place unless he has made entry thereof.

(2) A manufacturer shall not withdraw an entry while any materials preparing or fit for the manufacture of matches, or any matches liable to duty, remain in any place mentioned in the entry.

5 Provision of secure warehouse and compartment and hours of opening warehouse.

5.—(1) Every manufacturer shall provide to the satisfaction of the Commissioners a secure warehouse, and also, if so required by them, a secure compartment.

(2) Except with the approval of the Commissioners and subject to such terms as to payment or otherwise as they may impose, the manufacturer shall not open the warehouse or allow it to be opened except either between the hours of 8 a.m. and 4 p.m. or between the hours of 9 a.m. and 5 p.m. as may be approved by the Commissioners on the application of the manufacturer.

6 Books to be kept by manufacturers.

6.—(1) Every manufacturer of matches shall keep a stock book in a form approved by the Commissioners and also a packing book.

(2) The following provisions shall have effect with respect to the packing book and the stock book and to the entries to be made in those books respectively :—

(a) The manufacturer shall keep the packing book and the stock book in some part of the manufactory so that they shall at all times be available for inspection by any officer;

(b) The manufacturer shall each day enter in the packing book an account of all matches produced in the course of manufacture from time to time during that day, and the date on which the matches are packed in the containers, and shall classify the containers according to the number of matches in each, and show in respect of each class of containers holding not more than 20 matches the number of thousands of containers and in respect of every other class of container the number of gross of containers;

(c) The manufacturer shall enter in the stock book daily and at such times as may be required by the officer full particulars of all matches packed into the packages or cases in which they are to be warehoused or delivered, and before any matches are delivered from the manufactory shall enter in the stock book the separate quantities to be delivered, with the date of manufacture and delivery;

(d) The manufacturer shall balance the account in the stock book at the end of each calendar month;

(e) The manufacturer shall allow any officer at all reasonable times to inspect, make entries in, and take extracts from the packing book and the stock book;

(f) The manufacturer shall not cancel, obliterate or alter any entry in the packing book or in the stock book or make therein an entry which is untrue in any particular;

(g) The manufacturer shall for at least twelve months after any packing book or stock book has been filled up preserve the book and keep it available for inspection by any officer.

7 Removal of matches to secure compartment and to warehouse.

7.—(1) Where the manufacturer is required to provide a secure compartment, he shall at the close of each day remove to the secure compartment all matches which are in containers and which have not been packed in packages or cases and deposited in the warehouse.

(2) The manufacturer shall as soon as any matches have been packed into packages or cases deposit the packages or cases in the warehouse unless the matches are intended to be delivered direct from the manufactory on the day on which the packing is completed.

8 Marking of cases.

8.—The manufacturer shall mark every package or case in which matches are packed with a manufactory number or distinguishing letters and with the number of thousands of containers not exceeding twenty matches per container and the number of gross of containers exceeding twenty matches per container contained therein.

9 Matches not to be removed till account entered.

9.—The manufacturer shall not for any purpose remove from the manufactory any matches until the account thereof has been duly entered in the packing book and in the stock book.

10 Removal of matches without payment of duty.

10.—If any matches are intended for exportation or shipment as ships' stores or for removal to another manufactory or any approved warehouse and the manufacturer gives to the Commissioners such notice as they may require of his intention to remove the matches for that purpose and security to their satisfaction that the matches will be exported, shipped as stores, or removed, in accordance with the notice, he may remove those matches from the manufactory without payment of duty, but subject as aforesaid the manufacturer shall not remove any matches from the manufactory unless the full duty of excise chargeable thereon has been paid.

11 Security to be given by manufacturer.

11.—The manufacturer shall give security to the satisfaction of the Commissioners that all matches made in the manufactory will be produced for charge and that no matches will be removed from the manufactory otherwise than in accordance with these Regulations.

12 Power of officer to take account.

12.—(1) The manufacturer shall allow an officer at any time to take an account of the matches in his stock or possession.

(2) If on taking any such account the quantity of the matches in the manufacturer's stock or possession is less than the quantity which according to the account ought to be in his stock or possession, he shall on demand forthwith pay duty on the deficiency, and, if the quantity so found is greater than the quantity which according to the account ought to be in his stock or possession, the excess shall be entered in the stock book and duty paid accordingly.

(3) The provisions of subsections (2) and (3) of section twenty-eight of the Inland Revenue Act, 1880, (a) which relate to the rendering of assistance and provision of conveniences shall apply in the case of a manufacturer as they apply in the case of a brewer.

13 Stowage and production of goods.

13.—(1) All packages in the secure compartment and all packages and cases in the warehouse shall be arranged and stowed in such manner as to allow any officer easy access thereto.

(2) Packages and cases received into the warehouse from another manufactory shall be distinctively marked and stored apart from matches made at the manufactory to which the warehouse belongs.

(3) The manufacturer shall on demand produce to any officer any goods deposited in the secure compartment or in the warehouse.

14 Returns to be furnished.

14.—The manufacturer shall not later than the last working day in every week furnish to the proper officer a return in a form approved by the Commissioners of the quantity of matches manufactured, packed and delivered during that week, and shall state in the return the purpose for which the matches were delivered.

For the purpose of the foregoing provision, the week shall be deemed to begin on the first, eighth, fifteenth and twenty-second days respectively of every calendar month, and in the case of the week beginning on the twenty-second day of the month to comprise the period up to the last day of the month inclusive.

15 Remission or repayment of duty on defective or spoilt matches.

15.— Where it is proved to the satisfaction of the Commissioners:—

(a) that any matches particulars of which have been entered in the stock book but which have not been removed from the manufactory are defective or have become accidentally spoilt or have been lost or destroyed by accidental fire or other unavoidable cause; or

(b) that any matches delivered from the manufactory for home use are defective or have become accidentally spoilt and that they have been returned to the manufacturer as such;

then, subject as is hereinafter provided, any duty charged or paid in respect of those matches shall be remitted or repaid and the entries in the manufacturer's books shall be amended accordingly:

Provided always that no duty shall be remitted or repaid under the foregoing provisions, in the case of matches which have been returned after having been delivered for home use, unless:—

(a) notice that the matches have been so returned as aforesaid and particulars of matches are given to the proper officer forthwith on their being received by the manufacturer, and

(a) 43-4 V. c. 20.

(b) proper facilities are provided for the examination of the matches and the packages in which the matches are returned are kept intact until examination by the proper officer.

Any matches in respect of which duty is to be remitted or repaid under the foregoing provisions, not being already lost or destroyed, shall be destroyed in the presence of the proper officer.

16 Allowance on matches exported or shipped as ships' stores.

16.—Where it is shown to the satisfaction of the Commissioners that any matches made in the Irish Free State on or after the fifth day of April, 1916, and removed from a manufactory or warehouse for exportation or shipment as ships' stores have been so exported or shipped, there shall be paid an allowance at the rate of 2d. for every ten thousand matches.

The said allowance shall be paid to the person who has given security for the due exportation or shipment of the matches.

17 Samples.

17.—(1) Any officer may without payment take such samples as he requires of any matches or materials for the manufacture of matches in the premises of the manufacturer.

(2) The manufacturer may at the time of packing any matches and on making an application in the prescribed form take as samples for bona fide trade purposes without payment of duty not more than one container out of every ten gross of containers packed.

Importation of Matches.

18 Marking of boxes of imported matches.

18.—No person shall import or cause to be imported any matches or shall make entry of any imported matches, unless each container in which the matches are contained bears a notification with respect to the minimum contents of the container or with respect to the average contents of the containers in the consignment in question.

Interpretation.

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19.—In these Regulations, unless the context otherwise requires:—

"Manufacturer" means person licensed to carry on business as a manufacturer of matches;

"Manufactory" means the premises at which a manufacturer carries on the business and includes the warehouse at the manufactory;

"Commissioners" means the Revenue Commissioners;

"Officer" means Officer of Customs and Excise;

"Proper Officer" means the Officer of the station in which the manufactory is situated and includes a person acting for such Officer and also any Officer superior in matters of Customs and Excise to that Officer;

"Container" includes boxes, paper envelopes or any other container in or on which matches are put up for sale.

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20. —The Regulations dated the 15th day of August, 1916,(a) and made by the Commissioners of Customs and Excise under Section 3 of the Finance (New Duties) Act, 1916, as to the manufacture and importation of matches are hereby rescinded.

By Order of the Revenue Commissioners,

Dated the 15th day of November, 1928.

(a) S.R. & O. 1916 (No. 548), I, p. 517.