Finance Act, 2001
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Suspension arrangements. liability and payment. |
99.—(1) Without prejudice to any other provision of the statutes which relate to the duties of excise and of any instrument relating to the duties of excise made under statute concerning the liability of persons to excise duty and the payment of such duty— | |
(a) an authorised warehousekeeper shall be liable, subject to the procedure for discharge of such liability provided for in subsection (3), for payment of excise duty on excisable products released from a tax warehouse, approved in relation to such warehousekeeper, for delivery to another Member State including delivery to another Member State for export outside the Community, | ||
(b) a registered trader or a non-registered trader shall be liable for payment of excise duty on products received by such a trader under a suspension arrangement and such excise duty shall be chargeable on receipt of such products, and | ||
(c) a tax representative, acting on behalf of persons referred to in paragraph (a) or (b) of subsection (1) of section 113 , shall be liable for the payment of excise duty on excisable products delivered to the State by or on behalf of such persons. | ||
(2) The excise duty referred to in paragraphs (a) to (c) of subsection (1) shall be paid at such time and in such manner as may be prescribed under section 153 . | ||
(3) The liability to excise duty under subsection (1)(a) shall be fully or partly discharged and satisfied and excise duty shall not be payable where, and to the extent that, such excisable products have been fully or partly received by a person or trader referred to in section 115 (2) or have been exported from the Community, and evidence to this effect is received within the prescribed time and in the prescribed manner. | ||
(4) For the purpose of subsection (3), evidence of receipt shall be provided by means of a copy of the accompanying document, referred to in subsection (1) of section 117 , returned duly endorsed— | ||
(a) (i) by such person or trader, and | ||
(ii) in the case of such Member State, as may be specified by the Commissioners in regulations under section 153 , by the authorities of such Member State in which such person or trader has his or her place of business, | ||
or | ||
(b) in the case of exports from the Community, by the authorities of the Member State based at the customs office at the point of departure from the Community, | ||
to the effect that such excisable products have been duly received or exported. |