S.I. No. 389/1997 - Control of Excisable Products (Amendment) Regulations, 1997

S.I. No. 389 of 1997.

CONTROL OF EXCISABLE PRODUCTS (AMENDMENT) REGULATIONS, 1997

The Revenue Commissioners, in exercise of the powers conferred on them by section 117 (as amended by section 101 of the Finance Act, 1995 (No. 8 of 1995)) of the Finance Act, 1992 (No. 9 of 1992), hereby make the following regulations:

1. These Regulations may be cited as the Control of Excisable Products (Amendment) Regulations, 1997.

2. These Regulations shall come into operation on the 1st day of October, 1997.

3. Regulation 33 of the Control of Excisable Products Regulations, 1992 ( S.I. No. 430 of 1992 ) is hereby amended by the insertion of the following after paragraph (2)

 "(3) An authorised warehouse keeper of dispatch or his agent may amend the contents of boxes 4, 7,7a, 13,14 and 17 of the main accompanying document to show a new consignee who shall be an authorised warehouse keeper or registered trader, or a new place of delivery.

(4) Where an authorised warehouse keeper makes, for the purposes of paragraph (3), an amendment to the main accompanying document he shall forthwith notify the proper officer and the new consignee or destination shall immediately be indicated on the reverse of the accompanying document.

(5) In the case of the dispatch of mineral oils by sea, the authorised warehouse keeper need not complete boxes 4, 7, 7a, 13 and 17 of the main accompanying document if, when those products are dispatched, the consignee is not definitively known and the proper officer authorises the consignor in advance not to complete those boxes.

(6) Where the main accompanying document is incomplete, as provided for in paragraph (5), the authorised warehouse keeper concerned shall notify the proper officer of the name and address of the consignee, his excise number and the country of destination as soon as they are known or at the latest when the products reach their final destination.".

4. The 1992 Regulations are hereby amended by the insertion after Regulation 53 of the following:

"PART VIII

Movement of Duty Paid Excisable Products between two places in another Member State by way of the State.

54. This Part applies to the movement via the territory of the State of excisable products released for consumption in another Member State as part of a single movement originating and having its destination in the Member State where they were released for consumption.

55. Any person transporting within the State excisable products to which this Part applies shall at all times ensure that the excisable products in question, whilst within the territory of the State, are accompanied by

( a ) a copy of an advance declaration relating to such excisable products made to the proper authorities of the Member State of departure, and

( b ) copy 2 and copy 3 of the simplified accompanying document as referred to in Regulation 11.

56. Subject to such conditions as they may think fit to impose, the Commissioners may modify the provisions of Regulation 55 in relation to a person where

( a ) the Commissioners are satisfied that the person is engaged infrequent movements of excisable products to which this Part applies,

( b ) the person undertakes to transport those excisable products through an appropriate route or routes, and

( c ) the products are accompanied by copy 2 and copy 3 of the simplified accompanying document which shall, in so far as the excisable products to which this Part relates, be in the form provided for in Regulation 11.

PART IX

Movement of Duty Paid Excisable Products between two places in the State by way of another Member State.

57. This Part applies to the movement, via another Member State, of excisable products released for consumption in the State as part of a single movement originating and having its destination in the State.

58. Any person undertaking a movement of excisable products to which this Part applies shall, subject to the provisions of Regulation 63, deliver or have delivered on his behalf to the proper officer, a written advance declaration in duplicate relating to those excisable products in such form as the Commissioners may from time to time determine, at least one full working day before the goods are dispatched and such person is hereinafter in this Part referred to as "the declarant".

59. The advance declaration referred to in Regulation 58 shall contain -

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

( b ) the name, address and VAT number of the person in the State selling, supplying or sending (hereinafter in this Part referred to as "the supplier") the excisable products,

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

( 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 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,

( g ) the value of the excisable products,

( h ) the specific route being followed, and

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

60. The declarant shall ensure that all excisable products which are the subject of an advance declaration made by him shall, at all times within the State, be accompanied by -

( a ) a copy of the advance declaration, and

( b ) copy 2 and copy 3 of the simplified accompanying document which shall, in so far as the excisable products to which this Part relates, be in the form provided for in Regulation 11.

61. Copy 1 of the simplified accompanying document shall be retained by the person completing the said document

62. On the arrival of the excisable products which have been the subject of an advance declaration at a premises or place of destination, the consignee shall retain copy 2 of the simplified accompanying document relating to such excisable products and forward copy 3 of the said document, duly endorsed to the effect that the said excisable products have been received, to the supplier.

63. Subject to such conditions as they may think fit to impose, the Commissioners may modify the provisions of Regulations 58 to 62 in relation to a person where -

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

( b ) the person undertakes to transport those excisable products by an appropriate route or routes.

PART X

Movement of Excisable Products under Duty Suspension between two points in the State by way of another Member State or between two points in another Member State by way of the State.

64. This Part applies to the movement of excisable products under duty suspension by an authorised warehouse keeper from a tax warehouse in the State for delivery to another tax warehouse in the State via the territory of another Member State or between two tax warehouses in another Member State via the State.

65. (1) An authorised warehouse keeper in the State who dispatches excisable products to which this Part applies shall follow the procedures outlined in Regulations 30,31,32,33,34 and 35 save that the consignee referred to in paragraph (1) of Regulation 31 has to be an authorised warehouse keeper in the State.

(2) On the arrival of the excisable products referred to in paragraph (1), the consignee shall immediately notify the proper officer of their arrival and shall follow the procedure provided for in Regulations 38,39,40 and 42.

66. Any person transporting within the State excisable products as part of a single movement originating and having its destination in another Member State shall at all times ensure that the excisable products in question, whilst within the territory of the State, are accompanied by -

( a ) a copy of an advance declaration made to the appropriate authorities of the Member State of departure and

( b ) copy 2 and copy 3 of the accompanying document referred to in Regulation 30.".

GIVEN this 15th day of September, 1997.

D. B. QUIGLEY

Revenue Commissioner.

EXPLANATORY NOTE

These Regulations amend, with effect from 1 October, 1997, the Control of Excisable Products Regulations, 1992 ( S.I. No. 430 of 1992 ) which prescribe 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.