Finance Act, 2001

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Accompanying documents.

117.—(1) With the exception of excisable products—

(a) referred to in section 104 (2), and

(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with section 112 ,

excisable products, in the course of delivery—

(i) from another Member State to any person in the State,

(ii) from any person in the State to any person in another Member State,

(iii) from the State through another Member State to a place of destination in the State,

(iv) through the State from another Member State to a place of destination in that Member State,

(v) from one Member State through the State to another Member State,

(vi) to the State from another Member State in a case where relief from excise duty applies under section 104 (1),

(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,

(viii) to a free zone or free warehouse in another Member State for subsequent export from the Community, or

(ix) otherwise from the State through another Member State for export outside the Community,

shall, at all times while in the State during the course of such delivery, be accompanied by a document, referred to in this Part as an accompanying document, the form of which is to be prescribed under section 153 .

(2) Where an authorised warehousekeeper dispatches excisable products under a suspension arrangement for delivery to a person in another Member State not being either—

(a) a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive, or

(b) a trader registered with the authorities of another Member State under Article 16.2 of the Directive,

such warehousekeeper shall ensure that, in addition to the accompanying document, a copy of the duty document referred to in paragraph (c) of subsection (2) of section 115 is dispatched with and accompanies such excisable products in the course of their delivery.

(3) Where an authorised warehousekeeper dispatches excisable products to another Member State under a suspension arrangement for delivery under any exemption provided for in paragraph 1 of Article 23 of the Directive, such warehousekeeper shall ensure that, in addition to an accompanying document, a certificate, referred to in this Part as an “exemption certificate”, is dispatched with and accompanies such excisable products in the course of their delivery.

(4) Where excisable products are dispatched under a suspension arrangement for delivery to a person in the State in a case where exemption from excise duty applies under section 104 (1), such person shall take all reasonable steps to ensure that, in addition to an accompanying document, an exemption certificate is dispatched with and accompanies such excisable products in the course of their delivery.

(5) Where excisable products are dispatched under a suspension arrangement by a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive to a trader referred to in section 116 (3)(b), such trader shall take all reasonable steps to ensure that such excisable products shall, in addition to an accompanying document, be accompanied at all times while in the State by a duty document certifying in the manner prescribed that—

(a) the transaction involving such excisable products has been declared to an officer prior to the dispatch of such products from the other Member State, and

(b) the duty on such excisable products has been either paid or secured in the State,

and, where the document referred to in this subsection does not for any reason accompany such excisable products, it is a sufficient and lawful excuse for such trader to show that he or she had informed the person sending or dispatching such excisable products of the legal requirement for such a document.

(6) The provisions of subsection (5) shall apply with any necessary modification to wine dispatched by a small wine producer as if the reference to a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive were a reference to a small wine producer.