Customs and Excise (Miscellaneous Provisions) Act, 1988
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Excise control of certain hydrocarbon oil. |
11.—(1) In this section— | |
“hydrocarbon oil” means hydrocarbon oil within the meaning of section 21 (15) of the Finance Act, 1935 ; | ||
“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975). | ||
(2) Reference in this section to the production of hydrocarbon oil shall be construed as reference to the obtaining of hydrocarbon oil from any natural source and cognate words shall be construed accordingly. | ||
(3) (a) A person may apply to the Revenue Commissioners for the approval by them of a place for the storage of hydrocarbon oil produced in the State and the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, grant approval to that person (hereinafter referred to as an “approved person”) for the storage of such oil in that place. | ||
(b) All hydrocarbon oil produced in the State shall be removed either to a place approved of under this subsection or to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein. | ||
(c) For the purposes of the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Order of 1975, a place approved of under this subsection shall be deemed to be the premises of the producer of the hydrocarbon oil stored at that place. | ||
(d) An approved person shall be liable for payment of the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Order of 1975 on hydrocarbon oil liable to the said duties which is sent out from a place in respect of which approval was granted to the said person under this subsection, or which is used in the said place for any purpose other than the manufacture or production of hydrocarbon oil, and shall be so liable at the time at which the said hydrocarbon oil is sent out from the said place or is so used in the said place. | ||
(4) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Order of 1975 shall not be charged or levied on any hydrocarbon oil produced in the State which is removed from a place approved of under subsection (3) to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein. | ||
(5) In paragraphs 11 (6) and 12 (5) of the Order of 1975, “manufacturer” shall be construed as including producer. | ||
(6) (a) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow any hydrocarbon oil produced or manufactured in the State which is liable to a duty of excise to be warehoused without payment of duty in a warehouse approved of by them for that purpose. | ||
(b) The provisions of the Customs Acts relating to warehouses and warehoused goods (including the deposit and storage of goods in warehouses and the removal of goods to or from warehouses) shall, with any necessary modifications, apply to warehouses approved for the warehousing without payment of excise duty of hydrocarbon oil produced or manufactured in the State and to such hydrocarbon oil warehoused in such warehouses as if the said warehouses and hydrocarbon oil were warehouses and warehoused goods within the meaning of the said provisions. | ||
(7) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this section. | ||
(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may— | ||
(i) govern the production, storage, removal to and from storage and use of hydrocarbon oil produced in the State, | ||
(ii) require a producer to make proper entry with the proper officer of Customs and Excise of all places and premises and of all vessels, storage tanks and pipelines intended to be used by him in the carrying on of his business as such producer and provide for the method of such entry with the said officer, | ||
(iii) require an approved person to make proper entry with the proper officer of Customs and Excise of all places approved of under subsection (3) and of all vessels, storage tanks and pipelines intended to be used by him in the carrying on of his business and provide for the method of such entry with the said officer, | ||
(iv) require a producer to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the production and removal to storage of hydrocarbon oil produced by him as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid, | ||
(v) require an approved person to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the storage, removal to and from storage, or use of hydrocarbon oil produced in the State as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid, | ||
(vi) require a producer or an approved person to furnish, at such times and in such form as may be specified, such information and returns in relation to such matters as may be specified. | ||
(8) (a) An officer of Customs and Excise may, at all reasonable times, enter— | ||
(i) any place or premises at or on which the production of hydrocarbon oil is reasonably believed by the officer to be carried on, or | ||
(ii) any place approved of under subsection (3), or | ||
(iii) any place or premises in which books or other documents relating to the production, storage or use of hydrocarbon oil are reasonably believed by the officer to be kept, and may there make such search and investigation and take such samples of hydrocarbon oil as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the production or storage of or any other dealing in hydrocarbon oil. | ||
(b) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000. | ||
(9) A person who contravenes or fails to comply with any of the provisions of this section or of regulations under subsection (7) shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any hydrocarbon oil in respect of which an offence under this subsection was committed shall be liable to forfeiture. |