Finance Act, 2001
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Regulations. |
153.—(1) The Commissioners, for the purposes of giving effect to this Part and of managing, securing and collecting excise duties or for the protection of the revenues derived from such duties may make regulations. | |
(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may, in respect of the excisable products referred to in section 97 (1), make provision— | ||
(a) governing the securing, paying, collecting, remitting and repaying of excise duty, | ||
(b) governing the production, processing and holding of such products under a suspension arrangement, | ||
(c) governing the approval and the conditions to be attached to the approval of an authorised warehousekeeper and of a tax warehouse. | ||
(d) governing the conditions to be complied with by a non-State vendor in relation to excisable products being dispatched by or on behalf of such vendor to the State, | ||
(e) governing the registration, and the conditions to be attached to such registration, of a registered trader, including the provision of security, the accounts and records to be kept and the control requirements to be complied with, | ||
(f) governing the conditions to be imposed on a non-registered trader, including the provision of security, the form and content of the declaration to be given in advance of the dispatch of excisable products from another Member State under a suspension arrangement and the control requirements to be complied with, | ||
(g) governing the approval and the conditions to be attached to the approval of a tax representative, including the provision of security, the keeping of accounts and records and notification of the place of delivery of excisable products, | ||
(h) specifying in relation to an accompanying document referred to in section 117 — | ||
(i) the form of the document to be used, | ||
(ii) the person responsible for completion of that document, | ||
(iii) the completion of that document and its proper content, and the correct procedures for issue of that document, including the number of copies to be issued and the persons to whom they are to be issued, | ||
(iv) the form of endorsement which is to be accepted as evidence that excisable products have been received in another Member State, including whether such endorsement is to include certification of receipt by the authorities of particular Member States, | ||
(v) cases where evidence of receipt of excisable products in another Member State is not received, including the nature of any action to be taken within specified time limits, | ||
(i) specifying, in relation to such accompanying document, the obligations, requirements and procedures to be complied with by persons resident or established in the State receiving excisable products under a suspension arrangement from another Member State including the obligations, requirements and procedures to be complied with— | ||
(i) on receipt of a copy or copies of that document from another Member State, or | ||
(ii) where a copy or copies of that document are not received or where any such copy is incomplete or where it does not accompany excisable products received, | ||
(j) specifying in relation to such accompanying document, the obligations, requirements and procedures to be complied with by persons— | ||
(i) receiving or intending to receive from another Member State excisable products released for consumption in that Member State, or | ||
(ii) dispatching or intending to dispatch to another Member State excisable products released for consumption in the State, | ||
(k) specifying, in relation to a duty document referred to in section 117 , the form of that document and any necessary control requirements relating to its authentication, | ||
(l) specifying, in relation to the exemption certificate referred to in section 117 , the form of that certificate and any necessary control requirements relating to its authentication, | ||
(m) governing the conditions to be complied with by a person who acquires excisable products released for consumption in another Member State for importation into the State, | ||
(n) establishing rules and criteria in relation to excisable products released for consumption in another Member State and imported into the State by a private individual whereby such products may be regarded as being imported for commercial purposes, | ||
(o) providing for the conditions to be attached to, and the procedures to be complied with, in any case where repayment of excise duty is claimed on the delivery for commercial purposes of excisable products on which excise duty has been paid in the State to another Member State or on the purchase of such products from a State vendor by a person in another Member State, | ||
(p) governing any conditions to be complied with in relation to the remission of excise duty on losses of excisable products incurred during the production, processing, holding or transportation of such products under a suspension arrangement, or on losses incurred in the course of transportation of such products to the State under a suspension arrangement, | ||
(q) requiring that excisable products be packaged, marked, or put up in sealed containers in order to facilitate identification of products being moved under suspension, | ||
(r) requiring that excisable products released for consumption in the State be marked, stamped or made otherwise identifiable as being duty paid, | ||
(s) specifying the obligations, requirements and procedures to be complied with by a person in the State receiving wine under a suspension arrangement from a small wine producer, and | ||
(t) prescribing the conditions to be fulfilled and the procedures to be followed by any person claiming repayment of excise duty under section 105 , and, in particular— | ||
(i) the form, manner and time of making an application for repayment of the duty, | ||
(ii) the nature of the evidence of payment of duty in the State to be provided with such application, | ||
(iii) the requirement of evidence of payment or securing of the excise duty in the Member State to which the excisable products are to be delivered, | ||
(iv) the requirement of the use of an accompanying document, as provided for in section 117 , | ||
(v) the nature of the evidence of delivery of the excisable products where delivered from the State to be provided with such application, and | ||
(vi) any other such conditions and requirements as appear to the Commissioners to be necessary. |