Finance (Excise Duty on Tobacco Products) Act, 1977

Application of enactments.

9.—(1) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by section 2 of this Act on tobacco products imported into the State as they apply in relation to duties of customs.

(2) The provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications apply in relation to the duty imposed by section 2 of this Act on tobacco products manufactured in the State as they apply to duties of excise.