S.I. No. 221/1980 - Mechanical Lighters Regulations, 1980.

S.I. No. 221 of 1980.


The Revenue Commissioners, in exercise of the powers conferred on them by section 75 (6) of the Finance Act, 1980 (No. 14 of 1980) hereby make the following Regulations:

1. These Regulations may be cited as the Mechanical Lighters Regulations, 1980.

2. In these Regulations—

"the Commissioners" means the Revenue Commissioners;

"duty" means the duty of excise on mechanical lighters imposed by section 75 (2) (a) of the Act;

"the Act" means the Finance Act, 1980 (No. 14 of 1980);

"mechanical lighter" means any mechanical, chemical, electrical or similar article of a portable nature which is complete of substantially complete and is intended to provide a means of ignition whether by spark, flame or otherwise;

"manufacture" means the making or assembly in the State of mechanical lighters;

"manufacturer" means a manufacturer who is the holder of a licence for the time being in force;

"licence" means a licence under section 75 (5) (a) of the Act authorising the manufacture of mechanical lighters;

"premises" means any premises to which a licence relates;

"officer" means Officer of Customs and Excise;

"proper officer" means the officer in official charge of a manufacturer's premises.

3. A licence—

( a ) shall be in such form as the Commissioners may prescribe;

( b ) shall expire on the 28th day of February annually;


( c ) may be granted by an officer authorised by the Commissioners in that behalf.

4. The entry which a manufacturer is required to make under section 75 (5) (b) of the Act shall be made in such manner as the Commissioners may require and shall not be withdrawn while any mechanical lighters remain in any premises mentioned in the entry.

5. A manufacturer shall give such security as the Commissioners may require to secure the duty on mechanical lighters which are manufactured in, removed to or delivered from his premises without payment of duty and for the payment on demand of any duty charged.

6. A manufacturer shall ensure that all packages of mechanical lighters in his premises are arranged and stored in such manner as to allow easy and safe access thereto and the taking of an account thereof.

7. A manufacturer shall allow an officer at any reasonable time to take an account of any mechanical lighters in his stock or possession and shall render such assistance as may be required of him by the officer in taking such account.

8. Before any consignment of mechanical lighters is delivered from the premises of a manufacturer for home use or for removal without payment of duty to the premises of another manufacturer, the first mentioned manufacturer shall make available at the premises for inspection by the proper officer a duplicate invoice in respect of the consignment showing the following particulars:

(i) the date of the delivery,

(ii) the name and address of the person to whom it is to be delivered,

(iii) the number of mechanical lighters to be delivered.

9. A manufacturer may receive into his premises mechanical lighters which have been imported into or manufactured in the State without payment of the duty chargeable thereon, if he gives the Commissioners such reasonable notice of the matter as they may require.

10. (1) A manufacturer shall keep at his premises in a continuous and permanent form a stock account of all mechanical lighters manufactured in, received at or delivered from his premises.

(2) The stock account referred to in paragraph (1) of this Regulation shall show under separate headings the number of mechanical lighters—

( a ) received daily—

(i) from manufacture,

(ii) from importation, and

(iii) from the premises of another manufacturer, and

( b ) sent out daily—

(i) for home use,

(ii) to the premises of another manufacturer,

(iii) for exportation,

(iv) for shipment as stores, and

(v) for warehousing for exportation or shipment as stores.

(3) The stock account specified in paragraph (1) of this Regulation shall show separate particulars in respect of home manufactured and imported mechanical lighters sent out for home use.

(4) Save as the Commissioners may otherwise allow, entries in the stock account specified in paragraph (1) of this Regulation shall be made not later than noon on the next working day following the date of the transaction to be entered.

11. A manufacturer shall furnish to the proper officer within seven working days of the end of each preceding month a true account in such form as the Commissioners may require of the quantities of home manufactured and imported mechanical lighters and of the duty payable thereon which have been delivered by him from his premises for home use in the preceding month.

12. (1) A manufacturer shall preserve at his premises or such other place as may be allowed by the Commissioners all accounts and records relating to the manufacture, receipt and disposal by him of mechanical lighters and any other books and documents relating to any of the matters aforesaid for a period of not less than one year from the date of the last entry therein.

(2) All records, accounts and documents referred to in paragraph (1) of this Regulation shall be kept available, for the period specified therein, for inspection by any officer and shall be produced to him at his request at any reasonable time.

13. A manufacturer shall not cancel, obliterate or alter any entry in any account required to be kept, or in any return required to be furnished, under these Regulations.

14. (1) A manufacturer shall take stock of all mechanical lighters remaining in his premises at the end of each month, or as otherwise required by the proper officer.

(2) The result of each such stocktaking shall be reconciled by the manufacturer with the account required to be kept under Regulation 10 of these Regulations and any discrepancies discovered shall be immediately notified by him to the proper officer.

15. If at any time there shall occur in a premises an excess in the number of mechanical lighters which are shown to be in stock according to the account required to be kept in accordance with Regulation 10, the excess shall be entered as a receipt in that account.

16. (1) Before payment of duty may be permitted to be deferred under section 75(3) of the Act, the person liable to pay the duty shall—

( a ) apply in writing to the Commissioners for permission to defer payment of the duty and obtain their approval of the arrangements by which payment is to be deferred, and

( b ) provide such security as the Commissioners may from time to time require for payment by him of any duty the payment of which is permitted to be deferred in accordance with those arrangements.

(2) The Commissioners may vary or revoke any approval granted under this Regulation.

17. Where, as respects any class of persons, the Commissioners by special authority so allow, and subject to any conditions which they may think fit to impose, compliance, in whole or in part, with any of these Regulations shall not be required.

GIVEN this 10th day of July, 1980.


Revenue Commissioner.


These Regulations lay down conditions governing the manufacture of mechanical lighters and the method of charging, securing and collecting the excise duties payable on such goods.