Finance (Excise Duty on Tobacco Products) Act, 1977

Warehousing of tobacco products without payment of duty.

4.—(1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow any goods liable to the duty imposed by section 2 of this Act to be warehoused without payment of the duty in a warehouse approved of by them for that purpose.

(2) The provisions of the Customs Acts relating to warehouses and warehoused goods and their deposit and storage therein and removal thereto or therefrom shall, with any necessary modifications, apply to warehouses approved of under this section and to goods allowed to be warehoused in such warehouses as if the said warehouses and warehoused goods were warehouses and warehoused goods within the meaning of the said provisions