S.I. No. 363/1984 - Televisions and Gramophone Records Regulations, 1984.

S.I. No. 363 of 1984.

TELEVISIONS AND GRAMOPHONE RECORDS REGULATIONS, 1984.

The Revenue Commissioners, in exercise of the powers conferred on them by section 75 of the Finance Act, 1984 , (No. 9 of 1984), and (as respects Regulation 25 of these Regulations) section 8 of the Finance (Excise Duties on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Televisions and Gramophone Records Regulations, 1984.

(2) These Regulations shall come into operation on the 1st day of January, 1985.

2. In these Regulations—

"approved", "approved of" and "prescribed" mean, respectively approved, approved of and prescribed by the Commissioners;

"approved importer" means an importer to whom a permission under Regulation 6 of these Regulations has been granted by the Commissioners;

"approved premises" means premises approved of by the Commissioners under Regulation 6 of these Regulations;

"the Commissioners" means the Revenue Commissioners;

"dutiable goods" means televisions and gramophone records within the meaning of the Order;

"the duty" means the duty of excise imposed by paragraph 5 of the Order;

"factory" means any premises approved of by the Commissioners under Regulation 4;

"licensed manufacturer" has the meaning assigned to it by the Order;

"officer" means an officer of Customs and Excise;

"the Order" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 );

"proper collector" means the collector of Customs and Excise of the collection to which dutiable goods are imported or in which such goods are delivered;

"proper officer" means the officer in charge of a factory or an approved premises.

3. (1) Every person who, on or after the 1st day of March, 1979, is required to be licensed under paragraph 17 of the Order and is not for the time being so licensed, shall notify the Commissioners of the fact in writing within fourteen days of that date.

(2) The information to be furnished by a person under paragraph 17 of the Order shall be in such form as may be specified from time to time or in any particular case by the Commissioners.

(3) Where information furnished under paragraph 17 of the Order ceases to be correct or accurate, the relevant holder of or applicant for a licence under that paragraph shall, within seven days immediately following the date of his becoming aware of such cesser, inform the Commissioners in writing thereof.

(4) A manufacturer of the kind referred to in paragraph 17 (1) of the Order shall, within seven days after the commencement of these Regulations or of his becoming such a manufacturer, whichever is the later, notify the Commissioners in writing that he is such a manufacturer.

4. (1) A person shall not manufacture dutiable goods unless—

( a ) the factory in which the manufacture will be carried on have been approved of by the Commissioners, and

( b ) adequate security to the satisfaction of the Commissioners is provided to cover the duty chargeable on the stocks of dutiable goods to be stored in the factory.

(2) A manufacturer shall provide such security as the Commissioners may require to secure the duty on dutiable goods—

( a ) delivered from the factory under the provisions of the Order for delivery to another licensed manufacturer, and

( b ) delivered from the factory for direct exportation.

(3) Where the Commissioners are satisfied that a factory is so designed and constructed as to ensure the security of any duty chargeable under the Order and a suitable office is provided, if required, for the use of the proper officer, they shall approve of the factory and notify the applicant accordingly.

(4) The Commissioners may in relation to the approval of a factory under this Regulation, impose conditions in writing and may vary or revoke any such conditions, and a person in respect of whom a condition is imposed under this paragraph shall comply with the condition.

5. Every licensed manufacturer shall make a separate entry for each factory used by him in connection with the manufacture or storage of dutiable goods in such manner as the Commissioners may require and such entry shall not be withdrawn while any dutiable goods remain in any room or place mentioned in the entry.

6. (1) A person, other than a licensed manufacturer, who wishes to warehouse dutiable goods under paragraph 11 of the Order shall apply in writing to the Commissioners for permission to so warehouse and in connection with such application shall furnish to the Commissioners, in the form which they may from time to time specify, such information as they may require.

(2) Where information furnished by a person under paragraph (1) of this Regulation ceases to be correct or accurate, the person shall, within seven days immediately following the date of his becoming aware of such cesser, inform the Commissioners in writing thereof.

(3) Where the Commissioners are satisfied that the warehouse concerned is so designed and constructed as to ensure the security of any duty chargeable under the Order in respect of imported dutiable goods stored therein, and a suitable office is provided there, if required, for the use of the proper officer, they shall allow the application and notify the person accordingly.

(4) Where the Commissioners grant an application under paragraph (3) of this Regulation, the approved importer shall, prior to the removal of dutiable goods from the port or place of importation, provide such security as the Commissioners may require for payment of the duty chargeable.

(5) Where the Commissioners grant an application under paragraph (3) of this Regulation, the approved importer shall, prior to the removal of dutiable goods from the port or place of importation provide a written declaration and undertaking, duly completed and signed by him, on the relative import entry for the goods, in the following form or in such other form as may be specified from time to time or in any particular case by the Commissioners—

"I hereby declare that the goods entered herein are being imported by me as an approved importer without payment of excise duty for storage in my approved premises at............................................................ ...................................... (specify full address) and I hereby undertake to pay to the Revenue Commissioners the duty of excise which becomes payable on the goods".

(6) Save where the Commissioners decide otherwise, the provisions of these Regulations relating to the entry of premises, accounts and records, storage of dutiable goods, stocktaking, remission and repayment of duty, returns, security for duty and payment of duty shall apply in the case of an approved importer as if he were a licensed manufacturer.

7. (1) A licensed manufacturer shall ensure that all dutiable goods in his factory are arranged and stored in such a manner as to allow easy and safe access thereto and the taking of an account thereof.

(2) A licensed manufacturer shall ensure that all imported dutiable goods are arranged and stored separately from dutiable goods manufactured in the State in such a manner as to allow ready and safe access thereto and the taking of an account thereof.

8. A licensed manufacturer and an approved importer shall allow an officer at any reasonable time to take an account of all items and materials including dutiable goods in his stock or possession and shall render such assistance as may be required of him by the officer in taking such account.

9. A licensed manufacturer shall, in such manner and at such time as the Commissioners may require—

( a ) record the manufacture by him of all dutiable goods on which the duty has not been paid and shall account to their satisfaction for duty in respect of all dutiable goods so recorded, and

( b ) record the receipt by him at his factory of all imported dutiable goods upon which the duty has not been paid and shall account to the satisfaction of the Commissioners for the duty in respect of all dutiable goods so recorded.

10. (1) The Commissioners may, subject to such conditions as they think fit to impose, permit a licensed manufacturer to warehouse dutiable goods in his factory.

(2) Where permission is granted under paragraph (1) of this Regulation to a licensed manufacturer, he shall, prior to the removal of dutiable goods from the port or place of importation, provide a written declaration and undertaking, duly completed and signed by him, on the relative import entry for the goods, in the following form or in such other form as may be specified from time to time or in any particular case by the Commissioners—

"I hereby declare that I am a licensed manufacturer (licence number) and that the goods entered herein will be removed directly to my factory at ............................................................ ...... (specify full address) and I hereby undertake to pay to the Revenue Commissioners the duty of excise which becomes payable on the goods".

11. Where a deficiency occurs in the quantity of dutiable goods stored in a factory of a licensed manufacturer or in the premises of an approved importer, the duty shall be paid thereon by the manufacturer or importer, as the case may be, on demand at the rate in force at the time of the discovery of the deficiency.

12. (1) Every person liable to pay the duty shall keep full and true records of all transactions which affect or may affect his liability to the duty.

(2) A licensed manufacturer shall keep, in a continuous and permanent form, full and true accounts, entered up to date, in respect of each of his factories of—

( a ) all materials of a type used in the manufacture of dutiable goods received at the factory of the manufacturer;

( b ) all materials used in the manufacture of dutiable goods;

( c ) all materials of a type used in the manufacture of dutiable goods which are disposed of otherwise than in such manufacture;

( d ) all dutiable goods manufactured daily;

( e ) all dutiable goods received daily;

( f ) all dutiable goods delivered daily;

( g ) all dutiable goods destroyed under approved arrangements;

( h ) all dutiable goods used, under approved arrangements, for experimental, research or quality control purposes;

( i ) all dutiable goods delivered without payment of duty for direct exportation;

( j ) all dutiable goods delivered without payment of duty to another licensed manufacturer;

( k ) all dutiable goods delivered without payment of duty (for subsequent exportation) to a person authorised by the Commissioners to export such goods;

( l ) the daily stock in hands of dutiable goods manufactured in the State;

( m ) the daily stock in hands of dutiable goods imported without payment of duty;

( n ) the stock balance brought forward from the previous month or period;

( o ) the quantity of dutiable goods received into the factory during the previous month or period;

( p ) the quantity of dutiable goods delivered from the factory during the previous month or period;

( q ) the balance of dutiable goods remaining in stock at the end of the previous month or period.

(3) Save as the Commissioners may otherwise allow, the accounts specified in paragraph (2) of this Regulation shall show in respect of each receipt or delivery of dutiable goods—

( a ) the date of receipt or delivery;

( b ) the name and address of the person from whom the goods were received or to whom they were delivered;

( c ) the quantity of dutiable goods received or delivered of each description, type, size and make;

( d ) whether the goods are home manufactured or imported; and

( e ) the ex-factory or import chargeable value of the goods for duty as applicable.

13. Save as the Commissioners may otherwise allow, entries in the accounts specified in these Regulations shall be made not later than noon on the next working day following the date of the transaction to be entered.

14. The accounts specified in these Regulations shall be balanced by the licensed manufacturer concerned when so required by the proper officer or at the end of each month or other period agreed with the proper collector.

15. (1) A licensed manufacturer shall preserve all accounts and records relating to the purchace, importation, receipt, entry, sale, disposal or manufacture by him of materials and dutiable goods and any other books or documents relating to any of the matters aforesaid for a period of not less than three years from the date of the last entry therein.

(2) All books, records, accounts and documents referred to in paragraph (1) of this Regulation shall, for the period specified therein, be kept available for inspection by any officer and be produced to him at his request at any reasonable time.

16. A licensed manufacturer shall not cancel, obliterate or alter any entry in any account required to be kept, or in any return required to be furnished, under these Regulations.

17. (1) A licensed manufacturer shall take stock of all dutiable goods remaining in each of his factories at the end of each month, or as otherwise required by the proper officer.

(2) The result of each stocktaking shall be made available to the proper officer if required and shall be reconciled by the licensed manufacturer with the account required to be kept under Regulation 12 of these Regulations and any discrepancy discovered shall be immediately notified by him to the proper officer.

18. A licensed manufacturer shall supply to the proper officer full and accurate information relating to the ex-factory price of dutiable goods and any changes in that price.

19. If at any time there shall occur in a factory or in an approved premises an excess in the quantity of dutiable goods which are shown to be in stock according to the accounts required to be kept in accordance with these Regulations, the excess shall be entered as a receipt in the accounts referred to in Regulation 12.

20. (1) Before payment of duty may be permitted to be deferred under paragraph 8 of the Order, the person liable to pay the duty shall—

( a ) apply in writing to the proper collector for permission to defer payment of the duty and obtain the approval of the Commissioners of the arrangements by which payment is to be deferred, and

( b ) provide such security as the Commissioners may from time to time require for payment by him of any duty the payment of which is permitted to be deferred in accordance with those arrangements.

(2) The Commissioners may vary or revoke any approval granted under this Regulation.

21. (1) Every licensed manufacturer who had been permitted by the Commissioners to defer payment of the duty under paragraph 8 of the Order shall, not later than noon on the last day of each month furnish to the proper collector a true and correct return in such form as may be specified by the Commissioners of the duty which became payable by him during the previous month and such other particulars as may be specified by the Commissioners and shall, at the same time, pay the duty to the said collector.

(2) Every manufacturer who has not been permitted by the Commissioners to defer payment of the duty under paragraph 8 of the Order shall, before any dutiable goods on which the duty has not been paid are delivered from his premises, furnish to the proper collector a true and correct return in such form as may be specified by the Commissioners of the amount of the duty payable on the goods and containing such particulars as may be specified by the Commissioners and shall at the same time, pay the duty to the said collector.

22. (1) Subject to such conditions as the Commissioners may impose and to the provision of such security for the duty as they may require, dutiable goods intended to be exported may be removed from a factory of a licensed manufacturer without payment of the duty to the premises of a person authorised by them to export such goods and thereafter removed from the last-mentioned premises without payment of the duty for exportation.

(2) The provisions of these Regulations relating to accounts and to the exportation of dutiable goods by a licensed manufacturer shall apply in the case of a person authorised by the Commissioners to export such goods as if he were a licensed manufacturer.

23. (1) Before remission or repayment of the duty in respect of dutiable goods is allowed under paragraph 9 (1) (a) of the Order, the goods shall be entered under the Customs Acts and produced to the proper officer before shipment, loading or exportation thereof and, in the case of a claim for repayment of the duty, the person making the claim shall produce evidence to the Commissioner's satisfaction that the duty was paid and was not repaid.

(2) Before remission or repayment of the duty is allowed under paragraph (9) (1) (b) of the Order in respect of dutiable goods which are returned to a licensed manufacturer and are intended to be destroyed, the goods shall be stored apart from other goods and destroyed in the presence of the proper officer at no expense to the State.

24. The Commissioners may, as respects any class of persons, allow exemption from compliance in whole or in part with any of these Regulations.

25. The Televisions and Gramophone Records Regulations, 1979, ( S.I. No. 62 of 1979 ), are hereby revoked.

GIVEN this 21st day of December, 1984.

P. F. CURRAN,

Revenue Commissioner.

EXPLANATORY NOTE

These Regulations prescribe methods of securing and collecting the excise duties payable on televisions and gramophone records. They also lay down conditions relating to the licensing of manufacturers of televisions and gramophone records and to the warehousing of such goods.