Finance (Excise Duty on Tobacco Products) Act, 1977
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Repayment, remission and deferment of payment. |
3.—(1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay or remit the duty imposed by section 2 of this Act on tobacco products that are shown to their satisfaction— | |
(a) to have been exported as merchandise or shipped for use as stores, | ||
(b) to have been rendered unusable as tobacco products prior to the stage at which they would be warehoused in accordance with section 4 of this Act, | ||
(c) to have been delivered from a warehouse approved of under section 4 of this Act for remanufacture or destruction, | ||
(d) to have been delivered for home use and subsequently returned, in the ordinary course of business, to a warehouse approved of under section 4 of this Act, or | ||
(e) to have been used solely for experimental, quality control or research purposes. | ||
(2) The amount of any repayment of duty under subsection (1) (d) of this section on tobacco products returned to a warehouse shall not exceed the amount of the duty which would be chargeable under section 2 of this Act on the said tobacco products at the time they are returned to the warehouse. | ||
(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by section 2 of this Act to be deferred— | ||
(a) in case the duty is charged on a day in the month of December other than the day that is the last such day but is not a Saturday or a Sunday, as to one-half (determined by the Revenue Commissioners) of the duty, to a day not later than the last day of that month and, as to the remainder of the duty, to a day not later than the last day of the next following month of January, and | ||
(b) in any other case, to a day not later than the last day of the month immediately following that in which the duty is charged. |