S.I. No. 430/1992 - Control of Excisable Products Regulations, 1992.

S.I. No. 430 of 1992.

CONTROL OF EXCISABLE PRODUCTS REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by section 117 of the Finance Act, 1992 (No. 9 of 1992), hereby make the following regulations:

PART I Preliminary and General.

1. These Regulations may be cited as the Control of Excisable Products Regulations, 1992.

2. These Regulations shall come into operation on and from the 1st day of January, 1993.

3. (1) In these Regulations—

"approved" means approved by the Commissioners;

"CN-Code reference" means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987*;

*O.J. No. L256 of 7 September 1987, p.1.

"excisable products" has the meaning assigned to it by section 104 of the Finance Act, 1992 as amended by Regulation 8 of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 );

"free warehouse" has the meaning assigned to it by paragraph 4 (b) of Article 1 of the Council Regulation (EEC) No. 2504/88 of 25 July 1988*;

*O.J. No. L225 of 15 August 1988, p.8.

"free zone" has the meaning assigned to it by paragraph 4 (a) of Article I of the Council Regulation (EEC) No. 2504/88 of 25 July 1988;

"marked gas oil" means gas oil within the meaning of Regulation 3 of the Regulations of 1989 marked in accordance with Regulation 6 of the said Regulations;

"marked kerosene" means kerosene within the meaning of Regulation 3 of the Regulations of 1991 marked in accordance with Regulation 6 of the said Regulations;

"place of presentation" means an office in which a proper officer is present and to which any person importing excisable products may take such products in compliance with the provisions of these Regulations;

"proper officer" means the officer of the excise station for the area in which the person, premises or office of presentation is situate or a person acting for that officer or any officer of Customs and Excise superior to that officer;

"the Regulations of 1989" means the Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 );

"the Regulations of 1991" means the Hydrocarbon (Heavy) Oil Regulations, 1991 ( S.I. No. 269 of 1991 );

"VAT number" means, in relation to another Member State, an identification number currently issued in that State for the purposes of accounting for value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977* and, in relation to the State, means a registration number issued by the Commissioners in accordance with section 9 of the Value-Added Tax Act, 1972 (No. 22 of 1972);

*O.J. No. L145 of 13 June 1977, p.1.

"vessel" includes any tank, drum, storage place, still or utensil.

(2) A word or expression that is used in these Regulations and in respect of which an interpretation is provided for under section 103 (1) of the Finance Act, 1992 , has, unless the contrary intention appears, the same meaning in these Regulations as is provided for under that section for the purposes of Chapter II of Part II of that Act.

(3) A reference in these Regulations to a Regulation or a Schedule is to a Regulation of, or Schedule to, these Regulations unless it is indicated that a reference to some other enactment is intended.

(4) A reference in these Regulations to a paragraph or subparagraph is to a paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.

PART II The Import of Excisable Products Duty-Paid in another Member State for Commercial Purposes.

4. This Part applies to excisable products released for consumption in another Member State which are imported into the State or which are intended for import into the State and to which, on importation, the provisions of section 106 (1) of the Finance Act, 1992 (No. 9 of 1992), apply.

5. Any person importing or delivering to the State excisable products to which this Part applies shall, subject to the provisions of Regulation 16, deliver or have delivered on his behalf to the proper officer a written advance declaration in duplicate (hereafter, in relation to such a declaration, in these Regulations referred to as copy 1 and copy 2) relating to such excisable products in such form as the Commissioners may from time to time determine, at least one full working day in advance of the dispatch from another Member State of the said excisable products and such person is hereafter in this Part referred to as "the declarant".

6. An advance declaration referred to in Regulation 5 shall contain—

( a ) the name, address and, where applicable, VAT number of the person in the State intending to acquire the excisable products,

( b ) the name, address and VAT number of the person in another Member State selling, supplying or sending (hereafter in these Regulations referred to as "the supplier") excisable products,

( c ) the address of the premises or place to which the excisable products are to be delivered or the place of presentation (as the case may be) in the State and the estimated date of delivery or presentation,

( d ) the name, address and VAT number of the transporter or carrier (if different from the persons referred to in paragraphs (a) or (b)) of the excisable products to the place of delivery or place of presentation in the State,

( e ) a full description of the excisable products including the CN-Code reference,

( f ) the quantity of the excisable products expressed in number, weight, volume or alcoholic strength by volume, as appropriate for the purposes of determining the amount of duty payable,

( g ) the value of the excisable products,

( h ) the amount of the excise duty payable on the excisable products,

(i) the name and address of the person responsible for payment of the duty, and

( j ) such other information as the Commissioners may require.

7. (1) A declarant may, subject to the provisions of paragraph (2), at the time of delivery of an advance declaration to the proper officer in accordance with the provisions of Regulation 5, pay the excise duty on the excisable products which are the subject of the said declaration made by him.

(2) Where there is a provision in the Customs Acts providing for deferment of the payment of excise duty in respect of such excisable products, in any such case and subject to compliance with such conditions as the Commissioners may think fit to impose, including the giving of security, a declarant may pay the excise duty on such excisable products in accordance with the said provision in the Customs Acts.

8. (1) Where a declarant opts to comply with the provisions of Regulation 7, he shall complete a final declaration in duplicate in such form as the Commissioners may from time to time determine and deliver to the proper officer such final declaration together with, in any case where the provisions of Regulation 7 (2) do not apply, the full amount of the excise duty due on the excisable products which are the subject of the said final declaration.

(2) The declaration referred to in paragraph (1) shall contain the information specified in Regulation 6 and such other information as the Commissioners may require for the purposes of charging excise duty.

(3) In addition to the provisions of paragraph (2) a declarant shall in the case of marked gas oil or marked kerosene, endorse the final declaration in accordance with the provisions of paragraph (3) of Regulation 19.

9. Where a declarant opts not to comply with the provisions of Regulation 7, he shall provide such security to the satisfaction of the proper officer as is necessary to cover in full the liability to excise duty at the time of their expected arrival in the State of all excisable products which are the subject of an advance declaration.

10. Where the proper officer has accepted an advance declaration and is satisfied that the duty has been paid or secured he shall endorse both copies of the said advance declaration indicating that excise duty has been paid or secured (as the case may be) and he shall enter a transaction reference number on both copies and he shall return copy 1 to the declarant and retain copy 2.

11. (1) The accompanying document referred to in subsection (1) of section 111 of the Finance Act, 1992 shall in so far as the excisable products to which this Part relates be—

( a ) in the form of the document prescribed by Commission Regulation (EEC) No. 3649/92 of 17 December 1992*, or

*O.J. No. L369 of 18 December 1992, p .17.

( b ) a commercial document containing the same information as the document referred to in subparagraph (a), including the corresponding box reference numbers,

and such document shall hereafter in these Regulations be referred to as "the simplified accompanying document".

(2) Where the simplified accompanying document is in a form to which subparagraph (1) (b) refers it shall be clearly marked with the following statement:

"Simplified Accompanying Document (excise goods) for fiscal control purposes".

12. The declarant shall ensure in respect of all excisable products which are the subject of an advance declaration made by him that the simplified accompanying document is completed in triplicate (hereafter, in relation to such a document, in these Regulations referred to as copy 1, copy 2 and copy 3) by the supplier and that it bears true and accurate information in respect of the said excisable products and that all copies of the said document shall bear the transaction reference number assigned by the proper officer in accordance with the provisions of Regulation 10 to the advance declaration relating to such products.

13. Where the supplier is not the declarant and where the supplier is unwilling, unable or otherwise fails to complete the simplified document in accordance with the provisions of Regulation 12, the declarant shall complete the said document in accordance with the provisions of the said Regulation 12.

14. The declarant shall ensure that all excisable products which are the subject of an advance declaration made by him shall, at all times while within the State and until such excisable products have been examined or authorised for release by the proper officer be accompanied by—

( a ) an endorsed copy of the advance declaration referred to in Regulation 10, hereafter in this Part referred to as "the duty guarantee document" or a true copy thereof, and

( b ) copy 2 and copy 3 of the simplified accompanying document.

15. Copy 1 of the simplified accompanying document shall be retained by the person completing the said document in accordance with the provisions of Regulation 12 or Regulation 13 (as the case may be).

16. Subject to such conditions as they may think fit to impose, the Commissioners may modify the provisions of Regulations 5, 6, 8 and 9 in relation to a person where—

( a ) they are satisfied that such a person is engaged in frequent importations of excisable products to which this Part applies, and

( b ) the said person undertakes to transport such excisable products from another Member State through a specific route to a specific place of presentation, and

( c ) the said person secures the excise duty on all such excisable products.

17. The modification of provisions to which Regulation 16 refers may include provision for—

( a ) one advance declaration relating to a number of intended transactions, including all transactions for a particular period,

( b ) a general duty guarantee document, and

( c ) such other modifications in relation to an advance declaration as the Commissioners may think fit to allow,

and a reference anywhere in these Regulations to "advance declaration" and "duty guarantee document" shall be construed as including a reference to an advance declaration and a duty guarantee document as modified in accordance with the provisions of this Regulation.

18. On the arrival of excisable products which have been the subject of an advance declaration at a premises or place to which Regulation 6 (c) refers or at such other premises or place as the Commissioners may from time to time allow, the declarant shall immediately notify the proper officer of the arrival of the excisable products by presenting copy 2 and copy 3 of the simplified accompanying document relating to such excisable products to him and the declarant shall ensure that the said excisable products are held intact until such time as they have been examined or authorised for release by the proper officer.

19. (1) At the same time as the declarant is required to notify the proper officer of the arrival of excisable products under the provisions of Regulation 18, he shall, unless he has complied with the provisions of Regulation 7—

( a ) complete a final declaration in duplicate in such form as the Commissioners may from time to time determine and deliver to the proper officer such final declaration, and

( b ) subject to the provisions of Regulation 7 (2) deliver to the proper officer the full amount of the excise duty due on the excisable products which are the subject of the said final declaration.

(2) The declaration referred to in subparagraph (1) (a) shall contain the information specified in Regulation 6 and such other information as the Commissioners may require for the purposes of charging duty.

(3) In the case of marked gas oil or marked kerosene, in lieu of the declarations required by Regulations 5 (b) and 10 (1) of the Regulations of 1989 or Regulations 5 (b) and 10 (1) of the Regulations of 1991, as the case may be, the declarant shall endorse the final declaration to the effect that markers have been added outside the State in accordance with the provisions of the Regulations of 1989 or the Regulations of 1991, as the case may be, and that the marked gas oil or marked kerosene, as the case may be, is intended for a purpose other than combustion in the engine of a motor vehicle.

20. (1) Where on examination of excisable products the proper officer is satisfied that such products are in agreement with the final declaration in respect of such excisable products he shall authorise their release.

(2) Where the proper officer has authorised the release of excisable products in accordance with the provisions of paragraph (1) he shall return to the declarant copy 2 and copy 3 of the simplified accompanying document duly endorsed to the effect that the said excisable products have been received in the State.

(3) The declarant shall retain copy 2 of the simplified accompanying document for his own records and shall forward copy 3 to the supplier.

21. (1) A declarant shall in respect of excisable products to which this Part relates keep at the premises or the place of delivery in the State of such excisable products or at such other place as the Commissioners may allow—

( a ) all books, records, invoices, accounts and other documents relating to the receipt or importation of such excisable products, and

( b ) separate accounts in accordance with this paragraph in respect of each category of excisable product for which separate completion of a simplified accompanying document has been necessary.

(2) The accounts to which paragraph (1) (b) relates shall show in respect of each consignment received or imported—

(i) the date of receipt or importation,

(ii) the name and address of the supplier,

(iii) the quantity received or imported expressed in number, weight, volume or alcoholic strength by volume, as appropriate.

(3) Entries in the accounts mentioned in paragraph (1) (b) shall be made not later than 12 o'clock midday on the next working day following the day of the arrival of excisable products.

22. (1) Subject to the provisions of paragraph (2), the provisions of the foregoing Regulations shall apply with any necessary modifications to the importation, intended importation, delivery or intended delivery of excisable products to which this Part applies where the supplier of the said excisable products is a non-State vendor as if references therein to "the declarant" and "the supplier" were references to "the tax representative" and "the non-State vendor", respectively.

(2) Where the supplier of excisable products to which this Part applies is a non-State vendor the provisions of—

( a ) Regulations 11, 12, 13, 14 (b), 15, 16 and 17 and paragraph (2) and paragraph (3) of Regulation 20 shall not apply, and

( b ) Regulation 18 shall apply as if the reference therein to "copies 2 and 3 of the simplified accompanying document" were a reference to "the duty guarantee document or a true copy thereof",

and the tax representative appointed by the non-State vendor in accordance with the provisions of paragraph (a) of subsection (3) of section 107 of the Finance Act, 1992 , shall ensure that the excisable products are taken on importation directly to an office of presentation for their examination by the proper officer and for the purpose of paying excise duty on the said excisable products.

PART III The Import by Private Individuals for Personal Use of Excisable Products Duty-Paid in another Member State.

23. This Part applies to excisable products referred to in section 106 (2) of the Finance Act, 1992 .

24. Subject to the provisions of the Regulations in this Part, excise duty shall not be chargeable on excisable products released for consumption in another Member State which have been acquired by a private individual in that other Member State for his own use and not for commercial purposes, and, which are transported by such private individual from the other Member State in which the products were acquired.

25. In determining whether or not any excisable products in the possession, control or charge of a person are excisable products which were imported for a commercial purpose or are held or used for such purpose (as the case may be) the Commissioners shall have regard to the following:

( a ) the reasons given by the said person for having control or possession of the excisable products;

( b ) the occupation or commercial status of the said person including whether or not the said person is a person approved by the Commissioners to produce, process, hold, receive or dispatch excisable products;

( c ) the premises or place where the excisable products are held;

( d ) the means of transport used to import the excisable products;

( e ) any documentation or other information relating to the excisable products;

( f ) the nature of the excisable products including the nature and condition of any package or container in which the excisable products are packed or contained;

( g ) whether or not the purchase price of the excisable products includes value-added tax of the Member State in which the excisable products were acquired;

( h ) the frequency with which the said person imports excisable products;

( i ) the conduct of the said person in relation to the excisable products including the person's intentions at any time in relation to the excisable products; and

( j ) the quantity of the excisable products.

26. For the purposes of the determination referred to in Regulation 25 (j), excisable products in the possession, control or charge of any person shall be regarded as excisable products imported, held or used for a commercial purpose where such products are in excess of any of the quantities shown in the Schedule to these Regulations unless the said person can satisfy the Commissioners to the contrary.

27. The provisions of Regulation 24 shall not apply to any person under the age of 17.

28. Where at any time any person who has possession, control or charge of any excisable products which have not been charged with excise duty by virtue of Regulation 24 forms an intention or takes steps to hold or use such excisable products for a commercial purpose he shall—

( a ) notify the Commissioners in writing of his intention forthwith, and

( b ) pay on demand to the Commissioners the excise duty on the said excisable products.

PART IV The Export of Excisable Products under Duty-Suspension from the State to another Member State.

29. This Part applies to the release of excisable products by an authorised warehousekeeper from a tax warehouse in the State for delivery under a duty-suspension arrangement to another Member State including delivery to another Member State for export outside the Community.

30. (1) Before the dispatch of excisable products to which this Part applies an authorised warehousekeeper shall ensure that an accompanying document is completed bearing true and accurate information in respect of such products and consisting of five copies (hereafter, in relation to such a document, in these Regulations referred to as copy 1, copy 2, copy 3, copy 4 and copy 5).

(2) The accompanying document referred to in paragraph (1) shall be in the form of and subject to the requirements of the document prescribed by the Commission Regulation (EEC) No. 2719/92 of 11 September 1992* and such document shall hereafter in these Regulations be referred to as "the main accompanying document".

*O.J. No. L276 of 11 September 1992, p.1.

31. (1) The authorised warehousekeeper shall ensure that the copies referred to in Regulation 30 are distributed in the following manner:

( a ) copy 1 to be retained by the authorised warehousekeeper,

( b ) copy 2, copy 3 and copy 4 to be dispatched with and to accompany the excisable products to which they refer while the said products are being transported between the premises of the authorised warehousekeeper and the premises or place of the consignee in another Member State, and

( c ) copy 5 to be presented to the proper officer.

(2) For the purposes of paragraph (1)a reference to a consignee shall include—

( a ) a person employed in the Customs Office of departure in another Member State in the case of excisable products being exported from the State through another Member State to a place outside the Community, and

( b ) a person in another Member State competent to certify receipt of excisable products into a Community customs procedure other than release for free circulation or into a free zone or a free warehouse in the case of such products being exported from the State for entry into such customs procedure, free zone or free warehouse (as the case may be).

32. Subject to such exceptions as the Commissioners may thing fit to allow, an authorised warehousekeeper shall ensure that copy 5 of the main accompanying document is lodged with the proper officer at least one working day in advance of the date of the removal from warehouse of the excisable products to which the said copy 5 relates and the said warehousekeeper shall make such excisable products available for checking and examination by the proper officer.

33. (1) An authorised warehousekeeper shall, in respect of excisable products to which this Part applies which have been delivered from the State, be deemed to have complied with the provisions of subsection (5) of Section 109 of the Finance Act, 1992 , where—

( a ) he has obtained from the consignee the returned copy 3 of the main accompanying document within 15 days following the month of receipt of the said excisable products by the consignee, and

( b ) the said copy 3 has been properly certified with the following information:

(i) the address of the office of the consignee's controlling excise authority;

(ii) the date and place of receipt of the excisable products;

(iii) a description of the excisable products received and, where these are fully in agreement with the main accompanying document, the said copy 3 should indicate: "Consignment checked";

(iv) the reference or registration number of the consignee if such numbers are issued by the authorities of a Member State;

(v) the approved signature of the consignee; and

(vi) the endorsement of the authorities of the Member State of the consignee in the case of those Member States where the said authorities undertake to carry out such endorsement.

(2) The Revenue Commissioners shall publish a list of the Member States to which the provisions of subparagraph (b) (vi) of paragraph (1) apply.

34. (1) Where in respect of excisable products an authorised warehousekeeper does not obtain the return of copy 3 of the main accompanying document within the time limit laid down in subparagraph (1) (a) of Regulation 33 he shall notify the proper officer of this fact not later than 3 months following the dispatch of the said excisable products.

(2) Where the proper officer has been notified in accordance with the provisions of paragraph (1) or where the proper officer has information otherwise that the time limit laid down in the said paragraph (1) has expired, he shall issue a demand for excise duty on the excisable products in respect of which copy 3 of the main accompanying document has not been returned from the consignee.

(3) The excise duty to which paragraph (2) relates shall be calculated at the rate or rates of duty in force on the day on which the excisable products which are the subject of a demand were released from the authorised warehousekeeper's tax warehouse and the said duty shall be paid forthwith by the said warehousekeeper in such form as the Commissioners may require.

35. An authorised warehousekeeper shall retain the returned copy 3 of the main accompanying document until such time as it has been inspected by the proper officer and thereafter for a period not exceeding three years as a record.

PART V The Import of Excisable Products under Duty-Suspension from another Member State to the State.

36. This Part applies to the receipt in the State of excisable products under a duty-suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse by—

( a ) an authorised warehousekeeper,

( b ) a registered trader, or

( c ) a non-registered trader

and the persons referred to at paragraphs (a), (b) and (c) are hereafter in this Part collectively referred to as "approved traders".

37. In the case of a trader referred to in Regulation 36 (c), the provisions of Regulations 5, 6, 7 (1), 8, 9 and 10 shall apply and have effect in this Part and the references in Regulations 5, 7 (1), 8, 9 and 10 to "declarant" shall be construed as references to "non-registered trader".

38. On the arrival of excisable products to which this Part applies at a premises or place to which Regulation 6 (c) (as applied to this Part by Regulation 37) refers or at such other premises or place as the Commissioners may from time to time allow an approved trader shall immediately notify the proper officer of the arrival of the excisable products by presenting copy 3 and copy 4 of the main accompanying document relating to such excisable products to him and the approved trader shall ensure that the said excisable products are held intact until such time as they have been examined or authorised for release by the proper officer.

39. (1) Where an approved trader notifies the proper officer in accordance with the provisions of Regulation 38 he shall, prior to presenting copy 3 and copy 4 of the main accompanying document to the proper officer, record the following on the said copy 3 and copy 4:

( a ) the address of the Office of the proper officer;

( b ) the date and place of receipt of the excisable products to which the said copy 3 and copy 4 relate;

( c ) a description of the excisable products received and, where these are fully in agreement with the said copy 3 and copy 4, the said copies should indicate: "Consignment checked";

( d ) his reference or registration number; and

( e ) his approved signature.

(2)An approved trader shall retain for his own records copy 2 of the main accompanying document.

40. (1) Where on examination of excisable products the proper officer is satisfied that such products are in agreement with copy 3 and copy 4 of the main accompanying document he shall endorse copy 3 of the main accompanying document duly completed in accordance with the provisions of paragraph (1) of Regulation 39 and he shall return it to the approved trader and the approved trader shall ensure that the said copy 3 is dispatched to the consignor of the excisable products to which it relates in such time as to reach the said consignor not later than 15 days following the month of receipt of the said excisable products by the said trader.

(2) The proper officer shall retain copy 4 of the main accompanying document.

41. (1) At the same time as an approved trader is required to notify the proper officer of the arrival of excisable products under the provisions of Regulation 38 and where such trader is either—

( a ) a registered trader, or

( b ) a non-registered trader who has not already paid excise duty in respect of such excisable products in accordance with the provisions of Regulation 7 (as applied to this Part by Regulation 37),

he shall—

(i) complete a final declaration in duplicate in such form as the Commissioners may from time to time determine and deliver to the proper officer such final declaration, and

(ii) deliver to the proper officer the full amount of the excise duty due on the excisable products which are the subject of the said final declaration.

(2) The declaration referred to at paragraph (1) shall contain the information specified in Regulation 6 and such other information as the Commissioners may require for the purposes of charging duty and the provisions of Regulation 19 (3) shall apply and have effect as if the reference therein to the "declarant" were a reference to the traders referred to at subparagraph (1) (a) and subparagraph (1) (b).

(3) Notwithstanding the provisions of paragraph (1), where there is provision in the Customs Acts providing for deferment of the payment of excise duty in respect of such excisable products and where a trader referred to in subparagraph (1) (a) has complied with such conditions as the Commissioners may think fit to impose, including the giving of security, the said trader may pay the excise duty on such excisable products in accordance with the said provision in the Customs Acts.

42. The provisions of Regulation 21 shall apply and have effect in this Part as if the references to a "declarant" and "simplified accompanying document" in paragraph (1) therein were references to "registered trader or a non-registered trader" and "main accompanying document", respectively.

43. Where a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive has appointed a tax representative in the State and where such tax representative—

( a ) acts in place of a non-registered trader, or

( b ) acts in place of registered trader,

then, in the case of (a), the provisions of Regulation 37 shall apply and have effect as if the reference therein to "non-registered trader" were a reference to "tax representative" and, in the case of paragraph (a) and in the case of paragraph (b), the provisions of Regulation 42 shall apply and have effect as if requirements therein imposed on a non-registered trader and a registered trader were requirements imposed on the said tax representative.

PART VI The Approval of Traders.

44. An application for—

( a ) registration as a registered trader under the provisions of section 110 (4) (c) of the Finance Act, 1992 , or

( b ) approval as a tax representative under the provisions of section 108 (2) of the Finance Act, 1992 ,

shall be made in writing to the Commissioners.

45. A person may be registered by the Commissioners as a registered trader where such person—

( a ) provides evidence of a regular trade in the importation of excisable products,

( b ) has a secure premises to which such excisable products are taken by the said person or on his behalf immediately after importation,

( c ) provides, to the satisfaction of the Commissioners, safe means of access for officers to such premises and to all containers, vessels and dipping places therein,

( d ) undertakes to keep the books, records, invoices and accounts provided for in Regulation 21 and in the manner set out therein,

( e ) provides security for all excisable products imported,

( f ) is a taxable person within the meaning of section 8 of the Value-Added Tax Act, 1972 (No. 22 of 1972), and

( g ) complies with such other conditions as the Commissioners may think fit to impose.

46. A person may be approved by the Commissioners as a tax representative where such person—

( a ) provides to the Commissioners such information as may be required by them relating to the person or persons in another Member State on whose behalf a tax representative intends to operate in the State including a letter of authorisation from such person or persons in another Member State,

( b ) provides security in respect of all excisable products dispatched to the State by the person or persons in another Member State on whose behalf such person intends to operate as a tax representative, and

( c ) complies with such other conditions as the Commissioners may think fit to impose.

PART VII The Repayment of Excise Duty.

47. Subject to such conditions as they may think fit to impose, the Commissioners may repay the excise duty paid on excisable products to which the provisions of sections 109 and 112 of the Finance Act, 1992 , apply.

48. A claim for the repayment of excise duty on excisable products to which this Part relates shall be made in writing to the Commissioners and the person making such claim is hereafter in this Part referred to as the "claimant".

49. A claim for the repayment of excise duty on excisable products to which this Part applies shall—

( a ) be made to the proper officer,

( b ) subject to the provisions of Regulation 51, be made prior to the dispatch of the said excisable products to another Member State,

( c ) be made in such form as the Commissioners may specify for the purpose,

( d ) contain the following information in relation to the

excisable products which are the subject of the claim—

(i) the name and address of the claimant;

(ii) the name and address of the owner of the products;

(iii) a full description of the products including any identifying marks and numbers;

(iv) the CN-Code reference;

(v) the quantity of the products expressed in number, weight, volume or alcoholic strength by volume, as appropriate;

(vi) the value of the products;

(vii) the excise duty paid on the products, and the date when that duty was paid;

(viii) the name and address of the person who paid the excise duty; and

(ix) the name and address of the consignee or intended consignee of the products in another Member State.

50. (1) Subject to the provisions of Regulation 51, a claim for the repayment of excise duty on excisable products to which this Part applies shall be accompanied and supported by written evidence relating to such excisable products showing—

( a ) that excise duty has been paid in the State,

( b ) a contract to supply a person or an order from a person in another Member State, and

( c ) subject to the provisions of paragraph (2), that excise duty has been secured or paid in another Member State.

(2) Where excise duty has not been paid in another Member State at the time of the making of a claim for the repayment of excise duty, evidence of payment of such duty shall be provided by the claimant at such later time as it becomes available together with written confirmation that the excisable products to which a claim relates have been received in another Member State.

(3) For the purposes of subparagraph 1 (a) and where the Commissioners are otherwise satisfied as to the bona fides of a claim, it shall not be necessary for a claimant to produce to the proper officer the original document or warrant prepared at the time of payment of the duty and on foot of which duty was paid.

51. Notwithstanding the provisions of Regulations 49 (b) and 50, where a claim for the repayment of excise duty relates to excisable products to which the provisions of section 109 of the Finance Act, 1992 , apply and, subject to such exceptions as the Commissioners may think fit to allow, such claim shall—

( a ) be made not later than 6 months following the end of the period specified in Article 20.4 of the Directive, and

( b ) shall be accompanied and supported by written evidence that the excisable products in respect of which the claim has been made have been found in another Member State and that excise duty has been paid on such products in that Member State.

52. (1) In certain exceptional circumstances the Commissioners may allow the return to warehouse of excisable products which have been released for consumption in the State where such return is for the purposes of supplying such excisable products under a duty-suspension arrangement to a person in another Member State.

(2) In any case to which the provisions of paragraph (1) apply, a claim for the repayment of excise duty on such products shall with any necessary modifications comply with the provisions of this Part.

53. Any repayment of excise duty in respect of excisable products to which this Part applies shall, subject to the provisions of the other Regulations in this Part be in respect of the amount of excise duty paid on such products less the amount of any rebate allowed.

SCHEDULE

Quantities of Excisable Products for the Purpose of Regulation 25.

GIVEN this 30th day of December, 1992.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations prescribe, with effect from I January, 1993, the obligations on and the procedures to be complied with by persons engaged in the intra-Community movement of excisable products under the provisions of Council Directive No. 92/12/EEC.