Finance Act, 2001
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Reliefs. |
104.—(1) Subject to compliance with any conditions or limitations the Commissioners see fit to impose, the duties of excise imposed by the provisions referred to in section 97 shall not be charged or levied on excisable products delivered— | |
(a) under diplomatic arrangements in the State, | ||
(b) to international organisations recognised as such by the State, and the members of such organisations based in the State, within the limits and under the conditions laid down by international conventions establishing such organisations or by other agreements, and | ||
(c) for consumption under any agreement entered into between the State and a country other than a Member State where such agreement also provides for exemption from value-added tax. | ||
(2) (a) Excise duty shall not be chargeable in the State on excisable products released for consumption in another Member State which— | ||
(i) have been acquired by a private individual in such another Member State for his or her own use and not for commercial purposes, and | ||
(ii) are transported into the State by such private individual, and accompanied by him or her during such transportation. | ||
(b) With the exception of mineral oil imported into the State in the fuel tank of a vehicle or in a portable container with a capacity of not more than 10 litres, subsection (a) shall not apply to mineral oil. | ||
(3) For the purpose of subsection (2) the question of whether excisable products referred to in that subsection are for a private individual's own use or are for commercial purposes shall be determined in accordance with regulations under section 153 . |