Finance Act, 2001
Provisions relating to vendors. |
112.—(1) Before dispatching or transporting excisable products released for consumption in the State to a private individual in another Member State for that individual's own use and not for commercial purposes, a person resident or established in the State shall be approved by the Commissioners as a State vendor. | |
(2) (a) The Commissioners may approve a person as a State vendor. | ||
(b) Approval under paragraph (a) shall be granted for such periods and subject to such conditions as the Commissioners may think fit to impose and, in particular, a State vendor shall not be approved unless such vendor— | ||
(i) secures, prior to the dispatch of excisable products, the duty payable in respect of those products in the Member State of Destination, and | ||
(ii) agrees to keep such accounts, records and other data or information as may be specified by the Commissioners under the terms of such approval. | ||
(c) The Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances, revoke an approval or vary its terms. | ||
(3) A non-State vendor dispatching or transporting, or causing to be dispatched or transported, excisable products released for consumption in another Member State to a private individual in the State for that private individual's own use and not for commercial purposes shall— | ||
(a) appoint a tax representative, as provided for in section 113 , in the State, | ||
(b) prior to the dispatch of such excisable products, declare to an officer, either directly or through a tax representative appointed by such non-state vendor, his or her intention to dispatch or transport, or to have dispatched or transported, such excisable products to persons resident or established in the State, | ||
(c) provide evidence to an officer that he or she has complied with the requirements of Article 10.3 of the Directive, and | ||
(d) comply with such other conditions as the Commissiners may prescribe under section 153 . |