S.I. No. 405/1980 - European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations, 1980.

S.I. No. 405 of 1980.

EUROPEAN COMMUNITIES (DEFERRED PAYMENT OF EXCISE DUTY ON SPIRITS AND IMPORTED MADE WINE AND BEER) REGULATIONS, 1980.

I, GENE FITZGERALD, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), hereby make the following Regulations:

1. These Regulations may be cited as the European Communities (Deferred Payment of Excise Duty on Spirits and Imported Made Wine and Beer) Regulations, 1980.

2. These Regulations shall come into operation on the 1st day of January, 1981.

3. In these Regulations "the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

4. Paragraph 4 of the Order of 1975, as amended by section 65 of the Finance Act, 1980 (No. 14 of 1980), is hereby amended—

( a ) by the substitution of the following subparagraph for subparagraph (3):

"(3) ( a ) Where spirits chargeable with a duty of excise imposed by subparagraph (2) of this paragraph are entered for home use, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the said duty to be deferred to a day not later than—

(i) in case the spirits are entered for home use on a day in the month of December in any year up to and including the 20th day of that month, the last day of that month in the same year, or

(ii) in any other case, the last day of the month succeeding the month in which the spirits are so entered.

( b ) Where spirits chargeable with a duty of excise imposed by the said subparagraph (2) are entered for home use on or after the 21st day in the month of December in any year, no deferment of payment of duty as provided for in this subparagraph shall be allowed in respect of the spirits", and

( b ) by the deletion of "in the case of spirits distilled or manufactured in the State and delivered from a bonded warehouse" in subparagraph 4.

5. Paragraph 6 of the Order of 1975 is hereby amended by the insertion of the following subparagraph after subparagraph (3):

"(3A) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (2) of this paragraph on made wine imported into the State, permit payment of the said duty to be deferred to a day not later than the 15th day of the month following that in which the said duty is charged".

6. Paragraph 7 of the Order of 1975 is hereby amended by the insertion of the following subparagraph after subparagraph (2):

"(2A) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose for securing payment of the duty of excise imposed by subparagraph (1) of this paragraph on beer imported into the State, permit payment of the said duty to be deferred to a day not later than the 15th day of the month following that in which the said duty is charged".

GIVEN under my Official Seal, this 23rd day of December, 1980.

GENE FITZGERALD,

Minister for Finance.

EXPLANATORY NOTE.

In compliance with a decision of 27 February, 1980 of the Court of Justice of the European Communities these Regulations provide, with effect from 1 January, 1981, facilities for deferment of payment of excise duty on imported beer, spirits, and made wine equivalent to the facilities for domestic producers of these products.