Finance Act 2003

Offences in relation to keeping, selling or delivering of unexcised spirits.

93.—(1) In this section—

“counterfeit goods” has the same meaning as it has in Article 1 of Council Regulation (EC) No. 241/99 of 25 January 19991 ;

“spirits” has the same meaning as it has in paragraph 4(8) of the Imposition of Duties (No. 221) (Excise Duties) Order 1975 ( No. 307 of 1975 ).

(2) It is an offence under this subsection to invite an offer to treat for, offer for sale, keep for sale or delivery, sell or deliver, or to be in the process of delivering spirits on which the appropriate rate of excise duty has not been paid.

(3) Without prejudice to any other penalty to which a person may be liable, such person convicted of an offence under subsection (2) is liable on summary conviction to a fine of €1,900.

(4) Any spirits in respect of which an offence has been committed under subsection (2) are liable to forfeiture.

(5) In the case of an offence under subsection (2), where it is shown that spirits are counterfeit goods, it shall be presumed (unless the contrary is proved) that excise duty has not been paid at the appropriate rate on such spirits.

1 OJ No. L27 of 2 February, 1999, p.1