Finance (Excise Duty on Tobacco Products) Act, 1977

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Number 32 of 1977


FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Duty of excise on tobacco products.

3.

Repayment, remission and deferment of payment.

4.

Warehousing of tobacco products without payment of duty.

5.

Account of materials received by manufacturers.

6.

Remission of certain duty payable before 1st January, 1978.

7.

Ascertainment of retail prices of tobacco products.

8.

Regulations.

9.

Application of enactments.

10.

Tobacco product manufacturer's licence.

11.

Offences.

12.

Repeals, revocation and amendment.

13.

Care and management of duties.

14.

Short title and construction.

FIRST SCHEDULE

SECOND SCHEDULE

PART I

PART II

PART III

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Number 32 of 1977


FINANCE (EXCISE DUTY ON TOBACCO PRODUCTS) ACT, 1977


AN ACT TO PROVIDE, IN LIEU OF THE DUTIES ON TOBACCO, FOR A DUTY OF EXCISE ON TOBACCO PRODUCTS, TO PROVIDE FOR A SYSTEM OF LICENSING OF MANUFACTURERS OF TOBACCO PRODUCTS AND FOR THE PAYMENT OF AN ANNUAL DUTY OF EXCISE BY SUCH MANUFACTURERS UPON LICENCES GRANTED UNDER THE SYSTEM AND TO PROVIDE FOR CONNECTED MATTERS. [20th December, 1977]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: