Finance (Excise Duty on Tobacco Products) Act, 1977

Tobacco product manufacturer's licence.

10.—(1) (a) There shall be charged, levied and paid on and from the 1st day of January, 1978, a duty of excise of £5 on a licence (to be known as “a tobacco products manufacturer's licence”) granted by the Revenue Commissioners and authorising the person named in it to manufacture tobacco products.

(b) A licence under this subsection shall be taken out annually by every person who manufactures tobacco products.

(2) A person shall not manufacture tobacco products unless he is the holder of a tobacco products manufacturer's licence for the time being in force and has entered the premises to which the licence relates under subsection (3) of this section.

(3) A manufacturer of tobacco products shall make proper entry with the proper officer of Customs and Excise in accordance with the provisions of regulations under sections 8 of this Act of all premises intended to be used by him in the carrying on of his business as such manufacturer.

(4) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of tobacco products is reasonably believed by the officer to be carried on and may there make such search and investigation and take such samples of materials, tobacco products and partially manufactured tobacco products 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 manufacture of tobacco products.

(5) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this section shall be guilty of an offence and shall be liable on conviction to an excise penalty of £500.