Finance Act, 2001
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Movement of excisable products under a suspension arrangement to the State from other Member States. |
116.—(1) This section applies to the receipt of excisable products under a suspension arrangement by persons resident or established in the State from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive. | |
(2) (a) An authorised warehousekeeper may receive excisable products from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive. | ||
(b) A person licensed by the Minister for Enterprise, Trade and Employment to operate in the Customs-free airport, as defined in the Customs-Free Airport Act, 1947 , may receive excisable products, intended for subsequent export from the Community, under a suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive and such licensed person is deemed for the purposes of this section to be an authorised warehousekeeper and this section shall apply to such licensed person accordingly. | ||
(3) A person, other than an authorised warehousekeeper, receiving excisable products under a suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive shall be— | ||
(a) a registered trader, or | ||
(b) a non-registered trader and comply with subsection (5). | ||
(4) (a) A registered trader shall neither hold nor dispatch excisable products under a suspension arrangement. | ||
(b) Registration as a registered trader shall be granted for such periods and is to be subject to such conditions (including the provision of security, the keeping of specified accounts and records and compliance with any other specified control requirements) as the Commissioners may prescribe under section 153 . | ||
(c) The Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances revoke any registration so granted or vary its terms. | ||
(5) A non-registered trader shall neither hold nor dispatch excisable products under a suspension arrangement and shall, in relation to each and every transaction involving excisable products to which this section applies, in addition to the requirements under section 99 (1)(b) be required to— | ||
(a) declare in writing to an officer the trader's intention to obtain excisable products under a suspension arrangement from another Member State, in advance of the dispatch of such excisable products from that Member State, giving details of the intended transaction in the prescribed manner, | ||
(b) provide appropriate security to cover the trader's liability for the payment of the excise duty on such excisable products in the State, and | ||
(c) comply with such other requirements as may be prescribed. | ||
(6) Notwithstanding subsections (1) to (5) and subject to subsection (7), 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 suspension arrangement. | ||
(7) A person referred to in subparagraphs (a), (b) or (c) of subsection (6) who receives or intends to receive wine in accordance with that subsection shall— | ||
(a) in advance of the dispatch of the wine, inform an officer in writing of his or her intention to obtain such wine, | ||
(b) provide such documentary or other evidence as an officer may require to establish to the satisfaction of such officer that such wine was produced and dispatched by a small wine producer, | ||
(c) comply with the requirements of subsections (4) and (5) for receipt of goods under duty suspension. |