S.I. No. 394/1992 - European Communities (Customs and Excise) Regulations, 1992.

S.I. No. 394 of 1992.

EUROPEAN COMMUNITIES (CUSTOMS AND EXCISE) REGULATIONS, 1992.

Arrangement of Regulations

PART I

Preliminary and General

Regulation

1. Citation and commencement.

2. Construction.

PART II

Implementation of Council Directive No. 92/12/ EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

3. Interpretation (Part II).

4. Tax-free shops, etc.

5. Small wine producers.

6. Movement of excisable products between a tax warehouse and a free zone or free warehouse.

7. Amendment of section 103 of Finance Act, 1992.

8. Amendment of section 104 of Finance Act, 1992.

9. Amendment of section 107 of Finance Act, 1992.

10. Amendment of section 109 of Finance Act, 1992.

11. Amendment of section 111 of Finance Act, 1992.

12. Transitional arrangements.

PART III

Implementation of Council Directive No. 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages

13. Interpretation (Part III).

14. Amendment of paragraph 3 (interpretation) of Order of 1975.

15. Amendment of duty on beer.

16. Amendment of duties on wine and made wine.

17. Amendment of duty on cider and perry.

18. Amendment of duty on spirits.

19. Remissions and repayments of duties on alcoholic liquor.

20. Production or manufacture in warehouse of products from alcoholic liquor.

PART IV

Implementation of Council Directive No. 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils

21. Interpretation (Part IV).

22. Amendment of duties on hydrocarbon oil and gaseous hydrocarbons in liquid form.

23. Duty of excise on additives, controls on other products, and exclusions from duties.

24. Remission, rebate and repayment of duties on hydrocarbon oil and gaseous hydrocarbons in liquid form.

PART V

Implementation of Council Directive No. 92/78/EEC of 19 October 1992 amending Directives Nos. 72/464/EEC and 79/32/EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco

25. Interpretation (Part V).

26. Amendment of section 1 (interpretation) of Act of 1977.

27. Amendment of section 3 (repayment, remission and deferment of payment) of Act of 1977.

28. Amendment of section 7 (ascertainment of retail prices of tobacco products) of Act of 1977.

29. Amendment of First Schedule to Act of 1977.

PART VI

Miscellaneous

30. Application of enactments.

31. Repeals, revocations and amendments.

32. Care and management of duties.

FIRST SCHEDULE

Rates of excise duty on wine and made wine

SECOND SCHEDULE

Rates of excise duty on cider and perry

THIRD SCHEDULE

Products specified in the First Schedule to the Finance (Excise Duty on Tobacco Products) Act, 1977 .

S.I. No. 394 of 1992.

EUROPEAN COMMUNITIES (CUSTOMS AND EXCISE) REGULATIONS, 1992.

The Minister for Finance, in exercise of the powers conferred on him by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Directive No. 92/12/EEC of 25 February 1992^(a), Council Directive No. 92/83/EEC of 19 October 1992^(b), Council Directive No. 92/81EEC of 19 October 1992^(c), and Council Directive No. 92/78/EEC of 19 October 1992^(d), hereby makes the following Regulations:

^(a) O.J. No. L 76 of 23 March 1992, p. 1.

^(b) O.J. No. L 316 of 31 October 1992, p. 21.

^(c) O.J. No. L 316 of 31 October 1992, p. 12.

^(d) O.J. No. L 316 of 31 October 1992, p. 5.

PART I Preliminary and General

1 Citation and commencement.

1. (1) These Regulations may be cited as the European Communities (Customs and Excise) Regulations, 1992.

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

2 Construction.

2. (1) A word or expression that is used in—

( a ) Part II and isalso used in Council Directive No. 92/12/EEC of 25 February 1992^(a),

^(a) O.J. No. L 76 of 23 March 1992, p. 1.

( b ) Part III and is also used in Council Directive No. 92/83/EEC of 19 October 1992^(b),

^(b) O.J. No. L 316 of 31 October 1992, p. 21.

( c ) Part IV and is also used in Council Directive No. 92/81/EEC of 19 October 1992^(c), and

^(c) O.J. No. L 316 of 31 October 1992, p. 12.

( d ) Part V and is also used in Council Directive No. 92/78/EEC of 19 October 1992^(d),

^(d) O.J. No. L 316 of 31 October 1992, p. 5.

has, unless the contrary intention appears, the same meaning in Parts II, III, IV and V as it has in the Directive to which it relates.

(2) ( a ) 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.

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

(3) Where any enactment has been applied, with or without modification, for the purposes of any provision of these Regulations, such application shall be construed so as not to apply any provision of such enactment in so far as it may relate to an indictable offence.

(4) Any reference in these Regulations to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including these Regulations.

(5) These Regulations (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to duties of excise and to the management of those duties.

PART II Implementation of Council Directive No. 92/12/ EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

3 Interpretation (Part II).

3. (1) In this Part—

"the Directive" means Council Directive No. 92/12/EEC of 25 February 1992;

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

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

"prescribed" means prescribed by, or determined in accordance with, regulations made by the Commissioners pursuant to any power conferred on them in that behalf for the purposes of the prescribed matters;

"small wine producer" means a person in another Member State who produces on average not more than 1,000 hectolitres of wine per year and who is exempted by the authorities of that Member State under Article 29 of the Directive from the requirements of Titles II and III of the directive;

"wine" has the same meaning as it has in paragraph 5(3) of the Imposition of Duties (No. 21) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ).

(2) This Part and Chapter II of Part II of the Finance Act, 1992 , shall be construed together as one and, accordingly, the provisions of sections 103 and 104 of that Act shall, except where the context otherwise requires, apply to this Part.

4 Tax-free shops, etc.

4. (1) In this Regulation—

"carrier" has the same meaning as it has in section 65 of the Finance Act, 1982 ;

"excisable products" means those excisable products specified in paragraphs (a) to (e), and paragraph (i), of section 104 of the Finance Act, 1992 , which are under a duty-suspension arrangements;

"intra-Community flight" means—

( a ) a flight which departs from an airport in the State, with or without a stopover at another airport within the State, and whose next airport of call after leaving the State is an airprot located in another Member State, or

^(e) O.J. No. L 225 of 15 August 1988, p. 8.

( b ) a flight which departs from an airport in another Member State and whose next airport of call after leaving that Member State is an airport located in the State;

"intra-Community sea-crossing" means—

( a ) a voyage which departs from a seaport in the State and whose next port of call is a seaport located in another Member State, or

( b ) a voyage which departs from a seaport in another Member State and whose next port of call is a seaport located in the State;

"passenger ticket" has the same meaning as it has in section 65 of the Finance Act, 1982 ;

"tax-free shop" means a premises or place approved by the Commissioners to receive and hold excisable products under a duty-suspension arrangement which is situated within an airport or seaport in the State;

"traveller" means a passenger whose carriage is covered by a current passenger ticket for air travel or sea travel in respect of an intra-Community flight or an intra-Community sea-crossing, respectively.

(2) No person shall supply, sell or dispose of excisable products to any person embarking on, or travelling on an intra-community flight or an intra-Community sea-crossing unless—

( a ) the person supplying, selling or disposing of the excisable products is approved by the Commissioners under this Regulation, or is acting on behalf of a person approved under this Regulation, as the operator of a tax-free shop and such supply, sale or disposal takes place only at the point of embarkation onto a flight departing from the State, or

( b ) the person supplying, selling or disposing of the excisable products is a carrier and is approved under this Regulation for the purposes of Article 28 of the Directive, or is acting on behalf of a person so approved, or

( c ) the person supplying, selling or disposing of the excisable products is a carrier and is authorised by the authorities of another Member State to spupply,sell or dispose of excisable products for the purposes of Article 28 of the Directive or is a person acting on behalf of a person so authorised, and

( d ) the person to whom excisable products are being sold, supplied or disposed of is a traveller.

(3) ( a ) A person shall not be approved as an operator of a tax-free shop or a carrier shall not be approved under this Regulation unless the person appears to the Commissioners to satisfy such requirements for approval as they may think fit to impose.

( b ) The Commissioners may approve a person or a carrier under this Regulation for such periods and subject to such conditions (including the giving of security) as they may think fit to impose and the approved person shall comply with each and every such condition.

( c ) An approval to which this Regulation relate shall be in respect of the receipt, storage and shipment as stores (as the case may be) and the supply, sale or disposal of travellers, up to the limits prescribed, of excisable products.

( d ) The Commissioners may, in relation to any approval by them under this Regulation, at any time for reasonable cause and following such notice as is reasonable in the circumstances, vary the conditions of or revoke such approval.

(4) The Commissioners may, subject to such additional conditions as they may think fit to impose (including the giving of any additional security) deem a person approved by them as an operator of a duty-free shop under any provision of the Customs Acts or of any instrument relating to duties of customs made under statute or under any provision of the statutes which relate to the duties of excise and the management thereof or of any instrument relating to the duties of excise made under statue, before the 1st day of January, 1993, as an approved operator of a tax-free shop for the purposes of this Regulation.

(5) An operator of a tax-free shop or a carrier approved for the purposes of this Regulation may, in respect of the receipt, holding and disposal of excisable products, be deemed by the Commissioners, subject to such additional conditions as they may think fit to impose (including the giving of any additional security), to be an authorised warehousekeeper and any tax-free shop', aircraft or ship may be deemed by the Commissioners to be a tax warehouse and the provisions of the statutes which relate to the duties of excise and the management thereof and any instrument relating to the duties of excise made under statute, before the making of these Regulations, in so far as they relate to the receipt, holding and disposals of excisable products under a duty-suspension arrangement, shall, subject to Regulation 2(3) and with any necessary modifications, apply—

( a ) to an approved operator of a duty-free shop or a carrier approved for the purposes of this Regulation as if he were an authorised warehousekeeper, and

( b ) to any tax-free shop, ship or aircraft as if it were a tax warehouse.

(6) A person approved under this Regulation may supply to, sell to or give to any traveller excisable products subject to such conditions and subjec to such limits as may be prescribed.

(7) Any person who contravenes or fails to comply with any provision of this Regulation or any prescribed matter 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 a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000 and excise duty shall be payable immediately by the said person on any excisable products in respect of which any offence under this Regulation was committed.

(8) This Regulation shall cease to have effect as on and from the 1st day of July, 1999.

5 Small wine producers.

5. (1) Notwithstanding the provisions of section 110 of the Finance Act, 1992 , a person who is—

( a ) an authorised warehousekeeper,

( b ) a registered trader, or

( c ) a non-registered trader,

may receive wine produced and dispatched by a small wine producer under a duty-suspension arrangement.

(2) A person referred to in subparagraph (a), (b), or (c) of paragraph (1) of this Regulation who intends to receive wine under a duty-suspension arrangement from a small wine producer, shall, in advance of the dispatch of the wine, inform an officer in writing of his intention to obtain the wine and shall provide such documentary or other evidence as the officer may require in order to satisfy himself that the said wine was produced by a small wine producer.

(3) In addition to the requirements of paragraph (2), a trader referred to in subparagraph (b) or (c) of paragraph (1) shall comply with the provisions of subsections (4) and (5), respectively, of section 110 of the Finance Act, 1992 , and the provisions of subsections (6) and (7) of the said section shall, with any necessary modifications, apply as if the references therein to subsections (4) or (5) were references to this paragraph.

(4) The provisions of subsection (3) of section 111 of the Finance Act, 1992 , shall apply, with any necessary modifications, to wine dispatched by a small wine producer as if the reference therein to a person authorised by the authorities of another Member State to operate a warehouse under the provisions of Article 12 of the Directive were a reference to a small wine producer.

(5) The provisions of Commission Regulation (EEC) No. 986/89 of 10 April 1989^(f), in so far as it relates to accompanying documents for the carriage of wine, shall apply in respect of wine dispatched to the State by a small wine producer.

^(f) O.J. No. L 106 of 18 April 1989, p. 1.

(6) Any person who contravenes or fails to comply with any provision of this Regulation or any prescribed matter shall be guilty of an offence and shall, without prejudice to any other penalty to which he may be liable, be liable on summary conviction to a customs penalty of £1,000.

6 Movement of excisable products between a tax warehouse and a free zone or free warehouse.

6. (1) This Regulation applies to the movement of excisable products under a duty-suspension arrangement from a tax warehouse in the State to a free zone or free warehouse in another Member State for subsequent export from the Community, or from a tax warehouse in another Member State to a free zone or free warehouse in the State for subsequent export from the Community.

(2) Notwithstanding the provisions of section 109 of the Finance Act, 1992 , and subject to such conditions as the Commissioners may think fit to impose, an authorised warehousekeeper may release excisable products under a duty-suspension arrangement to a person authorised by the authorities of another member State to operate in a free zone or free warehouse under the Community provisions relating to free zones and free warehouses and the provisions of sections 109 and 11 of the said Act shall apply as if such release of such products were a release of excisable products intended for a person referred to in paragraph (a) of subsection (2) of the said section 109.

(3) Notwithstanding the provisions of section 110 of the Finance Act, 1992 , and subject to such conditions as the Commissioners may think fit to impose, a person licensed by the Minister for Industry and Commerce to operate in the customs-free airport may receive excisable products, intended for subsequent export from the Community, under a duty-suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive and such licensed person shall be deemed for the purposes of the said section to be an authorised warehousekeeper and the provisions of the said section shall apply to the said licensed person accordingly.

(4) Any person who contravenes or fails to comply with any provision of this regulation or any prescribed matter shall be guilty of an offence and shall, without prejudice to any other penalty to which he may be liable, be liable on summary conviction to a customs penalty of £1,000.

(5) In this Regulation "Customs-free airport" has the same meaning as it has in the Customs-free Airport Act, 1947 .

7 Amendment of section 103 of Finance Act, 1992 .

7. Subsection (1) of section 103 of the Finance Act, 1992 , is hereby amended by the substitution of—

( a ) the following definition for the definition of "Community":

"'Community' means the territory of the Community as defined by the Treaty establishing the European Economic Community and, in particular, Article 227 thereof except for the following national territories:

( a ) in the care of Germany, the Island of Heligoland and the territory of Busingen,

( b ) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano,

( c ) in the case of the United Kingdom, the Channel Islands,

( d ) in the case of Greece, Mount Athos,

( e ) in the case of Spain, the Canary Islands, Ceuta and Melilla, and

( f ) in the case of France, the overseas Departments of the Republic;";

( b ) the following definition for the definition of "non-State vendor":

"'non-State vendor' means a person who has his place of business in another Member State and who is authorised by the authorities of that member State to sell excisable products which have already been released for consumption in that member State to private individuals resident in the State for their own personal use and who dispatches or transports such products directly or indirectly to such persons resident in the State;";

( c ) the following definition for the definition of "State vendor":

"'State vendor' means a person who is established in the State and who is authorised by the Commissioners to sell excisable products which have already been released for consumption in the State for the personal use of private individuals resident in other member States, and who dispatches or transports such products directly or indirectly, to such persons in other Member States;".

8 Amendment of section 104 of Finance Act, 1992 .

8. Section 104 of the Finance Act, 1992 , is hereby amended by the substitution of the following paragraph for paragraph (d):

"( d ) beer chargeable with the duty of excise imposed by—

(i) until the day which the Minister for Finance appoints by order under section 102 for the coming into operation of section 90, paragraph 7 (1) of the Order of 1975, and

(ii) on and from the day so appointed, section 90,".

9 Amendment of section 107 of Finance Act, 1992 .

9. Section 107 of the Finance Act, 1992 , is hereby amended—

( a ) by the substitution of the following subsection for subsection (1):

"(1) No person resident or established in the State shall dispatch or transport excisable products, released for consumption in the State, to a private individual in another Member State for that individual's own use and not for commercial purposes unless he is approved by the Commissioners as a State vendor.", and

( b ) by the substitution of the following subsection for subsection (3):

"(3) A non-State vendor shall not dispatch or transport or cause to be dispatched or transported excisable products, released for consumption in another Member State, to a private individual in the State for that private individual's own use and not for commercial purposes unless he—

( a ) appoints a tax representative, as provided for in section 108, in the State,

( b ) declares to an officer either directly or through a tax representative appointed by him his intention to dispatch or transport to have dispatched or transported such excisable products to such individual in the State prior to the dispatch of such products,

( c ) provides evidence to an officer that he has complied with the requirements of Article 10.3 of the directive, and

( d ) complies with such other conditions as the Commissioners may prescribe in regulations under section 117.".

10 Amendment of section 109 of Fianance Act, 1992.

10. Paragraph (c) of subsection (2) of section 109 of the Finance Act, 1992 , is hereby amended by the insertion after "a trader referred to" of "in".

11 Amendment of section 111 of Fianance Act, 1992.

11. Section 111 of the Finance Act, 1992 , is hereby amended by the substitution of the following subsection for subsection (1):

"(1) with the exception of excisable products—

( a ) referred to in subsection (2) of section 106, and

( b ) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with the provisions of section 107,

excisable products, in the course of delivery—

(i) from another Member State to any person in the State,

(ii) from any person in the State to any person in another Member State, and

(iii) through the State to or from a Member State from or to another Member State, shall, at all times while within the State during the course of such delivery, be accompanied by a document (hereinafter in this Chapter referred to as "an accompanying document").".

12 Transitional arrangements.

12. Notwithstanding the provisions of Chapter II of Part II of the Finance Act, 1992 , where any excisable products (being excisable products other than excisable products to which subsection (2) of section 106 of that Act relates) are imported into the State on or after the 1st day of January, 1993, and such excisable products are not subject to the provisions in another Member State which implement the provisions of the Directive by virtue of their being dispatched from such other Member State prior to that date, then the provisions of the Customs Acts in force immediately before that date shall apply to such excisable products as if they were imported into the State immediately before that date.

PART III Implementation of Council directive No. 92/83/EEC of 19 October 1992 on the harmonization of the structures of Excise duties on alcohol and alcoholic beverages

13 Interpretation (Part III).

13. (1) In this Part—

"% vol." means alcoholic strength by volume;

"alcohol" means pure ethyl alcohol;

"alcoholic liquor" includes beer, wine, made wine, cider, perry and spirits;

"alcoholic strength by volume" means the ratio of the volume of alcohol present in a product at a temperature of 20° Celsius to the total volume of the product at the same temperature, the said ratio being expressed as a percentage;

"appropriate duty" means—

( a ) the duty of excise on beer imposed by virtue of—

(i) until the day which the Minister for Finance appoints by order under section 102 of the Finance Act, 1992 , for the coming into operation of section 90 of that Act, paragraph 7 (1) of the Order of 1975, and

(ii) on and from the day so appointed by the Minister section 90 (1) of the Finance Act, 1992 , or

( b ) the duty of excise on wine imposed by virtue of paragraph 5 (2) of the order of 1975, or

( c ) the duty of excise on made wine imposed by virtue of paragraph 6 (2) of the Order of 1975, or

( d ) the duty of excise on cider and perry imposed by virtue of paragraph 8 (2) of the Order of 1975, or

( e ) the duty of excise on spirits imposed by virtue of paragraph 4 (2) of the Order of 1975;

"Commissioners" means the Revenue Commissioners;

"Community" has the meaning assigned to it by section 103 (1) of the Finance Act, 1992 ;

"denature" means to mix alcoholic liquor with some substance in such manner as to render the mixture unfit for human consumption and includes to methylate, and cognate words shall be construed accordingly;

"medicinal product" has the meaning assigned to it by Article 1 of Council Directive No. 65/65/EEC of 26 January 1965^(g);

^(g) O.J. Edn. 1965-66, p. 20.

"Member State" means a Member State of the Community;

"methylate" has the meaning assigned to it by section 3 of the Spirits Act, 1880, and cognate words shall be construed accordingly;

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"sparkling", in relation to wine, made wine, cider or perry, means wine, made wine, cider or perry—

( a ) contained in bottles sealed with stoppers, commonly known as mushroom stoppers, held in place by ties and fastenings, or

( b ) which has an excess pressure due to carbon dioxide in solution of 3 bar or more;

"still", in relation to wine, made wine, cider or perry, means wine made wine, cider or perry other than sparkling wine, sparkling made wine, sparkling cider or sparkling perry;

"warehouse" has the same meaning as "tax warehouse" in section 103 (1) of the Finance Act, 1992 .

(2) References in—

( a ) the Customs Acts, or

( b ) any statute which relates to the duties of excise and the management thereof, or

( c ) any instrument relating to duties of excise or customs made under statute—

(i) to "still" or "sparkling", in relation to wine, made wine, cider or perry, shall be construed as references to "still" or "sparkling", as defined in paragraph (1),

(ii) to wine, made wine, cider, perry or spirits, shall be construed as references to wine, made wine, cider, perry or spirits, as defined in he Orde of 1975 (as amended), and

(iii) to beer, shall, on and from the day which the Minister for Finance appoints by order unde section 102 of the Finance Act, 1992 , for the coming into operation of section 90 of that Act, be construed as references to beer, as defined in section 89 (1) of that Act (as amended):

Provided that for the purpose of section 52 of the Finance (1909-10) Act, 1910, "beer" means beer exceeding 0.5% vol. made from malt, and any beverage exceeding 1.2% vol. containing a mixture of beer with a beverage not exceeding 0.5% vol.

14 Amendment of paragraph 3 (interpretation) of Order of 1975.

14. Paragraph 3 of the Order of 1975 is hereby amended by the insertion of the following subparagraph after subparagraph (a):

"( aa ) In this Order—

'% vol.' means alcoholic strength by volume;

'alcohol' means pure ethyl alcohol;

'alcoholic strength by volume' means the ratio of the volume of alcohol present in a product at a temperature of 20° Celsius to the total volume of the product at the same temperature, the said ratio being expressed as a percentage.".

15 Amendment of duty on beer.

15. (1) the duty of excise on beer imposed by virtue of paragraph 7 (1) of the Order of 1975 shall not be charged or levied on beer not exceeding o.5% vol. and the provisions of the Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982 ( S.I. No. 37 of 1982 ), shall, with any necessary modifications, apply accordingly.

(2) Chapter I of Part II of the Finance Act, 1992 , is hereby amended—

( a ) in subsection (1) of section 89—

(i) by the substitution of the following definition for the definition of "beer":

" 'beer' means beer made from malt, and any beverage containing a mixture of beer with a beverage not exceeding 0.5% vol., and in either case exceeding 0.5% vol.;",

and

(ii) by the insertion of the following definition after the definition of "beer" (inserted by subparagraph (i)):

"'beer concentrate' means a product produced or manufactured from beer, and containing not more than 0.5% vol., which is intended for addition to beer as a flavourant or colourant;",

( b ) in subsection (1) of section 91, by the substitution of the following paragraph for paragraph (a):

"( a ) which is a beverage not exceeding 1.2% vol. containing a mixture of beer with a beverage not exceeding 0.5% vol.;",

and

( c ) in section 92—

(i) by the substitution of the following paragraph for paragraph (b):

"( b ) used as an ingredient in the production or manufacture of a beverage of the kind specified in paragraph (a) of subsection (1) of section 91;",

and

(ii) by the insertion of the following paragraph after paragraph (c):

"( cc ) used to produce or manufacture beer concentrate;".

16 Amendment of duties on wine and made wine.

16. (1) Paragraph 5 of the Order of 1975 is hereby amended by the insertion in subparagraph (3) of "exceeding 1.2% vol. but not exceeding 22% vol." after "any liquor", and the said subparagraph (3), as so amended, is set out in the Table to this paragraph.

TABLE

(3) In this Paragraph and in Paragraph 6 of and the Second Schedule to this Order "wine" means any liquor exceeding 1.2% vol. but not exceeding 22% vol. obtained from the total or partial alcoholic fermentation of fresh grapes or the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts, and shall include grape must with fermentation arrested by the addition of alcohol.

(2) Paragraph 6 of the Order of 1975 is hereby amended in subparagraph (5)—

( a ) by the substitution of "exceeding 1.2% vol, but not exceeding 22% vol. obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance" for "which is made from fruit and sugar, or from fruit or sugar mixed with any othe material and which has undergone a process of fermentation in the manufacture thereof, and includes mead", and

( b ) by the deletion of "piquette," and "or table waters",

and the said subparagraphs (5), as so amended, is set out in the Table to this paragraph.

TABLE

(5) In this Paragraph and in the Third Schedule to this Order "made wine means any liquor exceeding 1.2% vol. but not exceeding 22% vol. obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance but does not include beer, wine, grape must in fermentation or with fermentation arrested otherwise than by the addition of alcohol, cider, perry or spirits and any reference in the Customs Acts or any instrument relating to customs and made under statute or in the Statutes which relate to the duties of excise and the management of those duties or any instrument relating to the duties of excise and the management of those duties made under statute to "Irish wine" or "sweets" shall be construed as a reference to "made wine".

(3) The duties of excise on wine and made wine imposed by virtue of paragraphs 5 (2) and 6 (2), respectively, of the Order of 1975 shall be charged, levied and paid at the several rates specified in the First Schedule in lieu of the several rates specified in the Third Schedule to the Finance Act, 1989 .

17 Amendment of duty on cider and perry.

17. (1) Paragraph 8 of the Order of 1975 is hereby amended by the addition of the following subparagraph after subparagraph (3) (inserted by the Finance Act, 1986 ):

"(4) In this Paragraph, 'cider and perry' means cider and perry exceeding 1.2% vol. but not exceeding 22% vol.".

(2) The duty of excise on cider and perry imposed by virtue of paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid at the several rates specified in the Second Schedule in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1992 .

18 Amendment of duty on spirits.

18. Paragraph 4 of the Order of 1975 is hereby amended—

( a ) in subparagraph (2), by the substitution of "rate of £20.085 per litre of alcohol in the spirits." for all of the words from "several rates" down to and including the proviso to that subparagraph, and

( b ) by the substitution of the following subparagraph for subparagraph (8):

"(8) In this Paragraph 'spirits' means spirits of any description exceeding 1.2% vol. and includes all liquors mixed with spirits, all mixtures, compounds or preparations made with spirits and all liquors, excluding beer, exceeding 22% vol.",

TABLE

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on spirits distilled or manufactured by any other process whatsoever in the State or imported into the State a duty of excise at the rate of £20.085 per litre of alcohol in the spirits.

19 Remissions and repayments of duties on alcoholic liquor.

19. (1) The Commissioners may, subject to compliance with such conditions (including the giving of security) as they may think fit to impose, remit or repay the appropriate duty on alcoholic liquor which is shown to their satisfaction—

( a ) other than in respect of beer, to be intended for use, or to have been used—

(i) in the production or manufacture of a beverage not exceeding 1.2% vol., or

(ii) for experimental, quality control, scientific or research purposes;

( b ) to be intended for use, or to have been used, in the production or manufacture of vinegar, or of flavours for the preparation of foodstuffs and non-alcoholic beverages not exceeding 1.2% vol., or to be contained in such imported flavours;

( c ) to be intended for use, or to have been used, directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, or to be contained in such imported semi-finished products or foodstuffs, provided that in each case the alcohol content does not exceed 8.5 litres of alcohol pe 100 kilogrammes of the product for chocolates and 5 litres of alcohol per 100 kilogrammes of the product for other products;

( d ) to be intended for use, or to have been used, in the manufacture or preparation of a medicinal product, or to be contained in such an imported product;

( e ) (i) to be intended to be denatured, or to have been denatured, in accordance with their requirements, or

(ii) to have been imported from another Member State and to have been denatured in accordance with the requirements of that Member State,

and alcoholic liquor which is so denatured shall, for the purpose of movement between the State and another Member State, be an excisable product within the meaning of section 104 of the Finance Act, 1992 ;

( f ) to have been denatured in accordance with subparagraph (e) and to be intended for use, or to have been used, in the production or manufacture of a product not fit for human consumption.

(2) Paragraph (1) shall apply to alcoholic liquor imported, released from warehouse or delivered on or after the 1st day of january, 1993.

(3) Except where the Commissioners otherwise allow, an application for repayment of duty under this Regulation shall be in respect of alcoholic liquor used within a period of 3 months and shall be made not later than 6 months following the end of such period.

20 Production or manufacture in warehouse of products from alcoholic liquor.

20. (1) In this Regulation, "production" and "manufacture" shall be deemed to include blending of alcoholic liquor and blending of alcoholic liquor with a liquor which is not an alcoholic liquor or with any other substance, and cognate words shall be construed accordingly.

(2) Notwithstanding that the appropriate duty may have already been paid on alcoholic liquor, it shall be unlawful for any person to produce or manufacture any product, including an alcoholic liquor, from alcoholic liquor except in a warehouse.

(3) The provisions of paragraph (2) shall not apply where the amount of excise duty payable on any product, including an alcoholic liquor, so produced or manufactured does not, at the time of such production or manufacture, exceed the sum of any excise duties already paid on alcoholic liquor used in the said production or manufacture.

(4) Any person who contravenes or fails to comply with any provision of this Regulation shall be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000.

PART IV Implementation of Council Directive No. 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils

21 Interpretation (Part IV).

21. In this Part—

"additive" means any product (other than hydrocarbon oil or gaseous hydrocarbons in liquid form) which may be added to hydrocarbon oil or to gaseous hydrocarbons in liquid form as an extender or for the purpose of improving performance or for any other purpose, and cognate words shall be construed accordingly;

"Commissioners" means the Revenue Commissioners;

"the Directive" means Council Directive No. 92/81/EEC of 19 October 1992;

"hydrocarbon oil" has the meaning assigned to it by section 21 (15) of the Finance Act, 1935 ;

"methane" means a colourless, odouless, flammable gas, having the chemical formula CH₄, of density 0.7168 grams per litre and a boiling point of —161.4° Celsius;

"motor" means any device that converts hydrocarbon oil or gaseous hydrocarbons in liquid form into mechanical energy to produce motion, and includes a motor vehicle and a stationary engine;

"motor vehicle" has the meaning assigned to it by section 21 (15) of the Finance Act, 1935 ;

"officer" means an officer of the Commissioners;

"prescribed" means prescribed by, or determined in accordance with, regulations made by the Commissioners pursuant to any power conferred on them in that behalf for the purposes of the prescribed matters;

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"warehouse" has the same meaning as "tax warehouse" in section 103 (1) of the Finance Act, 1992 .

22 Amendment of duties on hydrocarbon oil and gaseous hydrocarbons in liquid form.

22. (1) ( a ) For the purposes of section 41 (1) of the Finance Act, 1976 , and section 104 (h) of the Finance Act, 1992 , gaseous hydrocarbons in liquid form shall be deemed to include methane, and the provisions of the said section 41, and of section 42 of the said Act and any regulations made thereunder, shall, with any necessary modifications, apply to methane.

( b ) This Part and—

(i) the Customs Acts, or

(ii) any statute which relates to the duties of excise and the management thereof, or

(iii) any instrument relating to the duties of excise or customs made under statute,

in so far as they apply to gaseous hydrocarbons in liquid form, shall, subject to Regulation 2 (3) and with any necessary modifications, apply to methane.

(2) Paragraph 11 of the Order of 1975 is hereby amended, in subparagraph (1) (as amended by the Finance Act, 1992 ), by the insertion of "or gaseous hydrocarbons in liquid form" after "production of mineral hydrocarbon oil", and the said subparagraph (1), as so amended, is set out in the Table to this paragraph.

TABLE

(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on all mineral hydrocarbon light oil produced or manufactured in the State which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof, or is used by such manufacturer for any purposes other than the manufacture or production of mineral hydrocarbon oil or gaseous hydrocarbons in liquid form and on all mineral hydrocarbon light oil imported into the State a duty of excise at the rate of £28.70 per hectolitre.

(3) Paragraph 12 of the Order of 1975 is hereby amended by the insertion, in subparagraph (1) (as amended by the Finance Act, 1988 ), of "or gaseous hydrocarbons in liquid form" after "production of hydrocarbon oil", and the said subparagraph (1), as so amended, is set out in the table to this paragraph.

TABLE

(1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid a duty of excise at the rate of £22.31 per hectolitre on all hydrocarbon oil produced or manufactured in the State and not otherwise liable to a duty of excise which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacturer or production of hydrocarbon oil or gaseous hydrocarbons in liquid form and on all hydrocarbon oil imported into the State and not otherwise liable to a duty of excise.

(4) For the purposes of paragraphs 11 (1) and 12 (1) of the Order of 1975, and of section 41 (1) of the Finance Act, 1976 —

( a ) "produce" and "manufacture" shall be deemed to include subjection to a specific process within the meaning of paragraph 1 of Article 5 of the Directive and cognate words shall be construed accordingly,

( b ) volume shall be ascertained at a temperature of 15° Cessius and in the manner specified by the Commissioners.

23 Duty of excise on additives, controls on other products, and exclusions from duties.

23. (1) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on an additive intended for use, or used, in—

( a ) mineral hydrocarbon light oil chargeable with the duty of excise imposed by virtue of paragraph 11 (1) of the Order of 1975, or

( b ) hydrocarbon oil, not otherwise liable to a duty of excise, chargeable with the duty of excise imposed by virtue of paragraph 12 (1) of the Order of 1975, or

( c ) gaseous hydrocarbons in liquid form chargeable with the duty of excise imposed by virtue of section 41 (1) of the Finance Act, 1976 ,

a duty of excise at the rate applying to such of the products to which subparagraph (a) or (b) or (c) relates in which the additive is intended to be, or has been, used and any rebate, remission or repayment of excise duty applying to such of the products to which subparagraph (a) or (b) or (c) relates in which the additive is intended to be, or has been, used shall apply also to an additive.

(2) Subject to paragraph (3), products falling within the provisions of paragraph (1) shall not be excisable products within the meaning of paragraph (f), (g) or (h) of section 104 of the Finance Act, 1992 .

(3) Where any product (including an additive falling within the provisions of paragraph (1)), though not chargeable with the duty of excise imposed on—

( a ) mineral hydrocarbon light oil by virtue of paragraph 11 (1) of the Order of 1975, or

( b ) hydrocarbon oil, not otherwise liable to a duty of excise, by virtue of paragraph 12 (1) of the Order of 1975, or

( c ) gaseous hydrocarbons in liquid form by virtue of section 41 (1) of the Finance Act, 1976 ,

is, notwithstanding the foregoing, a product which, by virtue of paragraph 1 of Article 2 of the Directive, should be classed as a mineral oil, the product shall be deemed to be an excisable product within the meaning of paragraph (f), (g) or (h) of section 104 of the Finance Act, 1992 .

(4) This Part and—

( a ) the Customs Acts, or

( b ) any statute which relates to the duties of excise and the management thereof, or

( c ) any instrument relating to the duties of excise or customs made under statute,

in so far as they apply to hydrocarbon oil or gaseous hydrocarbons in liquid form, shall, with any necessary modifications and subject to paragraph (2) and Regulation 2 (3), apply to products covered by paragraphs (1) and (3).

(5) Where any product is, but for this paragraph, chargeable with the duty of excise imposed on—

( a ) mineral hydrocarbon light oil by virtue of paragraph 11 (1) of the Order of 1975, or

( b ) hydrocarbon oil, not otherwise liable to a duty of excise, by virtue of paragraph 12 (1) of the Order of 1975, or

( c ) gaseous hydrocarbons in liquid form by virtue of section 41 (1) of the Finance Act, 1976 ,

and is also a product not falling within the definition of "mineral oil" in paragraph 1 of Article 2 of the Directive, such duty shall not be charged or levied and such a product shall not be an excisable product within the meaning of paragraph (f), (g) or (h) of section 104 of the Finance Act, 1992 .

(6) A person who contravenes or fails to comply with any of the provisions of this Regulation or any prescribed matter 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 a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000.

24 Remission, rebate and repayment of duties on hydrocarbon oil and gaseous hydrocarbons in liquid form.

24. (1) The Commissioners may, subject to compliance with such conditions as they may think fit to impose, remit or repay—

( a ) the duties of excise imposed by virtue of paragraphs 11 (1) and 12 (1) of the Order of 1975 on hydrocarbon oil, and the duty of excise imposed by virtue of section 41 (1) of the Finance Act, 1976 , on gaseous hydrocarbons in liquid form, which are shown to their satisfaction to be intended for use, or to have been used—

(i) as fuel for the purpose of sea navigation other than in private pleasure craft (being a private pleasure craft within the meaning of paragraph 1 (c) of Article 8 of the Directive), or

(ii) for purposes other than as motor or heating fuel,

( b ) the duty of excise imposed by virtue of paragraph 12 (1) of the Order of 1975 on hydrocarbon oil which is shown to their satisfaction to be intended for use, or to have been used, as fuel for the purpose of air navigation other than private pleasure flying (being private pleasure flying within the meaning of paragraph 1 (b) of Article 8 of the Directive).

(2) ( a ) Notwithstanding the provisions of paragraph (1) or that duty in respect of hydrocarbon oil chargeable with the duty of excise imposed by virtue of paragraph 12 (1) of the Order of 1975 m,ay have already been paid, used hydrocarbon oil satisfying the requirements as to viscosity and colour specified in paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), which is shown to the satisfaction of the Commissioners to have undergone a process of filtering, centrifuging or similar processing to render it suitable for use as a fuel for industrial purposes, shall, on and from the 1st day of January, 1993, be liable to duty under the said paragraph 12 (1).

( b ) Subject to compliance with such conditions as the Commissioners may think fit to impose, a rebate shall be allowed of the amount of the duty chargeable in accordance with subparagraph (a) less an amount calculated at the rate of £0.76 per hectolitre:

Provided that no such rebate shall be allowed on any hydrocarbon oil which, in the opinion of the Commissioners, has been rendered suitable by the said processing for use for combustion in the engine of a motor vehicle.

(3) Paragraph (1) shall apply to hydrocarbon oil and gaseous hydrocarbons in liquid form imported, released from warehouses or delivered on or after the 1st day of January, 1993.

(4) Except where the Commissioners otherwise allow, an application for repayment of duty under this Regulation shall be in respect of hydrocarbon oil or gaseous hydrocarbons in liquid form used within a period of 3 months and shall be made not later than 6 months following the end of such period.

PART V Implementation of Council Directive No. 92/78/ EEC of 19 October 1992 amending Directives Nos. 72/464/ EEC and 79/32/ EEC on taxes other than turnover taxes which are levied on the consumption of manufactured tobacco

25 Interpretation (Part V).

25. In this Part—

"the Act of 1977" means the Finance (Excise Duty on Tobacco Products) Act, 1977 ;

"the Order of 1979" means the imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ).

26 Amendment of section 1 (interpretation) of Act of 1977.

26. Section 1 of the Act of 1977 is hereby amended—

( a ) in subsection (1)—

(i) by the substitution of the following definition for the definition of "cigarettes" (inserted by the Order of 1979):

"'cigarettes' means—

( a ) rolls of tobacco capable of being smoked as they are and which are not cigars;

( b ) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette paper tubes or wrapped in cigarette paper;",

(ii) by the insertion of the following definitions after the definition of "cigars" (inserted by the Order of 1979):

"'Community' has the meaning assigned to it by section 103 (1) of the Finance Act, 1992 ;

'fine-cut tobacco for the rolling of cigarettes' means smoking tobacco in which more than 25 per cent by weight of the tobacco particles have a cut width of less than .91 millimetre;",

and

(iii) by the deletion of the definitions of "chewing tobacco", (inserted by the Order of 1979), "hard pressed tobacco", "other pipe tobacco" and "snuff"",

and

( b ) in subsection (4) (inserted by the Order of 1979), by the deletion of "or chewing tobacco".

27 Amendment of section 3 (repayment, remission and deferment of payment) of Act of 1977.

27. Section 3 of the Act of 1977 is hereby amended—

( a ) by the substitution of the following subsection for subsection (1):

"(1) The Revenue Commissioners may, subject to compliance with such conditions (if any) as they consider appropriate to impose, repay or remit the duty imposed by section 2 of this Act on—

( a ) manufactured tobacco shown to their satisfaction to have been exported from the State to a place outside the Community or shipped for use as stores,

( b ) manufactured tobacco which is destroyed under administrative supervision,

( c ) denatured manufactured tobacco used for industrial or horticultural purposes,

( d ) manufactured tobacco which is remanufactured by the manufacturer, and

( e ) manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.",

and

( b ) by the deletion of subsection (2).

28 Amendment of section 7 (ascertainment of retail prices of tobacco products) of Act of 1977.

28. Section 7 of the Act of 1977, is hereby amended by the addition after subsection 3 of the following subsection:

"(4) In this section 'manufacturer or importer' means a manufacture in the Community, his representative or authorised agent in the Community or the importer from outside the Community.".

29 Amendment of First Schedule to Act of 1977.

29. The products specified in the Third Schedule are hereby substituted for the products specified in the First Schedule to the Act of 1977.

PART VI Miscellaneous

30 Application of enactments.

30. (1) In this Regulation, "excisable products" has the meaning assigned to it by section 104 of the Finance Act, 1992 .

(2) ( a ) Subject to subparagraph (b) and Regulation 2 (3), the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute , and not otherwise applied by these Regulations, shall, with any necessary modifications, apply in relation to the provisions of these Regulations in respect of excisable products imported into the State as they apply in relation to duties of customs.

( b ) Where a provision in these regulations or in Chapter II of Part II of the Finance Act, 1992 , corresponds to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute, the later provision shall not apply.

(3) ( a ) Subject to subparagraph (b) and Regulation 2 (3), the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by these Regulations, shall, with any necessary modifications, apply in relation to the provisions of these Regulations in respect of excisable products produced or manufactured in the State as they apply to duties of excise.

( b ) Where a provision in these Regulations or in Chapter II of Part II of the Finance Act, 1992 , corresponds to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute, the latter provision shall not apply.

31 Repeals, revocations and amendments.

31. (1) Section 41 (3) of the Finance Act, 1976 , section 36 of the Finance Act, 1987 , and section 41 of the Finance Act, 1989 , are hereby repealed.

(2) Paragraphs 4 (5) and 10 (4) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), and the European Communities (Exemptions from Import Charges of Certain Personal Property) Regulations, 1983 ( S.I. No. 423 of 1983 ), are hereby revoked.

(3) The Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), is hereby amended by the deletion of—

( a ) clauses (b) and (c) of subparagraph (5) of paragraph 11,

( b ) subparagraphs (7) and (10) of paragraph 11, and

( c ) subparagraphs (6) and (10) of paragraph 12.

32 Care and management of duties.

32. All duties imposed by these Regulations are hereby placed under the care and management of the Revenue Commissioners.

Regulation 16

FIRST SCHEDULE

Rates of Excise Duty on Wine and Made Wine

Regulation 17

SECOND SCHEDULE

Rates of Excise Duty on Cider and Perry

Regulation 29

THIRD SCHEDULE

Products Specified in the First Schedule to the Finance (Excise Duty on Tobacco Products) Act, 1977

"Cigarettes

Cigars

Fine-cut tobacco for the rolling of cigarettes

Other Smoking Tobacco".

GIVEN under the Official Seal of the Minister for Finance, this 14th day of December, 1992.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

The purpose of these Regulations is to implement with effect from 1 January, 1993, Council Directives Nos. 92/12/EEC, 92/83/EEC, 92/81/EEC and 92/78/EEC relating to the general arrangements for and control of excisable products and the harmonization of the structures of excise duties on alcohols, mineral oils and tobacco products in the internal market.