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 .