S.I. No. 389/1977:

TOBACCO PRODUCTS REGULATIONS, 1977.

TOBACCO PRODUCTS REGULATIONS, 1977.

The Revenue Commissioners, in exercise of the powers conferred on them by section 8 of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Tobacco Products Regulations, 1977.

(2) These Regulations shall come into operation on the 1st day of January, 1978.

2. In these Regulations--

"the Act" means the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977);

"the Commissioners" means the Revenue Commissioners;

"duty" means the duty of excise on tobacco products imposed by section 2 of the Act;

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

"licence" means a tobacco products manufacturer's licence;

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

"materials", "snuff" and "tobacco product" have the same meanings as they have in section 1(1) of the Act;

"officer" means officer of Customs and Excise;

"prescribed" and "approved of" mean respectively prescribed and approved of by the Commissioners;

"proper officer" means the officer in official charge of a factory or a warehouse;

"refuse" means tobacco refuse derived from manufacturing operations;

"warehouse" means any premises approved of under section 4 of the Act but does not include a warehouse approved of under section 12 of the Customs Consolidation Act, 1876;

"warehousekeeper" means the occupier of a warehouse.

3. A licence--

( a ) shall not be granted unless the premises in which the manufacture to which the licence relates will be carried on have been approved of and a warehouse and office has been provided in accordance with Regulation 4 of these Regulations;

( b ) shall expire on the 31st day of December annually;

( c ) may, on payment of the duty charged thereon under section 10 of the Act, be granted by an officer authorised by the Commissioners in that behalf; and

( d ) may be revoked by the Commissioners if the holder thereof ceases to occupy the premises or warehouse aforesaid, or does not comply with the conditions mentioned in Regulations 4 or 6 of these Regulations.

4. (1) A person who proposes to manufacture tobacco products shall apply to the Commissioners for approval of the premises in which such manufacture is proposed to be carried on and, if the Commissioners are satisfied that the premises are so designed and constructed as to ensure the security of any duty chargeable under the Act in respect of tobacco products manufactured therein and there is a warehouse at the premises and an office is provided there for the use of the proper officer that, in the opinion of the Revenue Commissioners, is adequate for the purpose, they shall approve of the premises and notify the person accordingly.

(2) The Commissioners may, in relation to an approval under this Regulation of any class of premises, impose conditions in writing and may vary or revoke any such conditions and a person in respect of whom a condition is imposed under this subparagraph shall comply with the condition.

5. The entry which a manufacturer is required to make under section 10 of the Act shall be made in such manner as the Revenue Commissioners may require and shall not be withdrawn while any materials or tobacco products remain in any room or place mentioned in the entry.

6. (1) No person shall import tobacco, other than tobacco in tobacco products or snuff, unless he is a manufacturer or is authorised by the Commissioners in writing to do so.

(2) A manufacturer who imports tobacco shall--

( a ) remove it to his factory or to other premises approved of for the storage of tobacco,

( b ) account to the satisfaction of the Commissioners for all tobacco imported by him and all tobacco stored by him,

( c ) notify the proper officer of his intention to remove any tobacco from the place of its importation or storage to the factory aforesaid.

(3) A person who is authorised to import tobacco under paragraph (1) of this Regulation shall comply with such conditions as the Commissioners may think fit to impose in connection with authorisations of that class.

7. A manufacturer shall give the proper officer at least 24 hours' notice in writing on a form provided by the Revenue Commissioners of his intention to dispose of refuse and shall dispose of the refuse in the manner stated by him on the form.

8. (1)A manufacturer shall, in such manner and at such time prior to their being warehoused in accordance with paragraph 2 of this Regulation as the Commissioners may require, record the production by him of all tobacco products on which duty has not been remitted under paragraph (b) or (e) of section 3 (1) of the Act and shall account to their satisfaction for duty in respect of all tobacco products so recorded.

(2) Save as the Commissioners may otherwise allow, a manufacturer shall without delay warehouse in the warehouse at his factory all tobacco products recorded in accordance with paragraph (1) of this Regulation.

(3) If the amount of the tobacco products recorded in accordance with paragraph (1) of this Regulation is more than the amount of the tobacco products warehoused in accordance with paragraph (2) thereof, the duty on this difference shall be paid by the manufacturer on demand at the rate in force at the time of the discovery of the difference.

(4) A manufacturer shall provide security to the satisfaction of the Commissioners for due compliance with the provisions of this Regulation.

9. Each removal of tobacco products to a warehouse under Regulation 8 of these Regulations shall be accompanied by an advice numbered in a consecutive series showing by brand, type and size of retail pack details of the quantities removed and each such advice shall be available to any officer on demand.

10. (1) The manufacturer of any tobacco products and any relevant warehousekeeper shall ensure that, before the products are stored in a warehouse, each package in which they are contained shall be indelibly marked with indications of the type, brand and quantity of tobacco products contained in the package.

(2) A warehousekeeper shall ensure that all packages of tobacco products in his warehouse are arranged and stored in such a manner as to allow easy and safe access thereto and the taking of an account thereof.

11. Before their deposit in his warehouse a warehousekeeper shall notify the proper officer in writing of the weight per unit of quantity of each brand, type and size of pack of tobacco products other than cigarettes to be so deposited.

12. An officer may, without payment, take such samples of tobacco products, snuff, materials or refuse in a factory or warehouse as he may require for the purposes of the Act and these Regulations.

13. A person who is a manufacturer or a warehousekeeper shall allow an officer at any reasonable time to take an account of any materials, tobacco products, snuff or refuse in his stock or possession and shall render such assistance as may be required of him by the officer in taking such account.

14. Before any consignment of tobacco products is delivered from a warehouse, the warehousekeeper concerned shall make available at the warehouse to the proper officer a document numbered in a consecutive series 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 quantity of each product to be delivered, by brand, type and size of retail pack.

15. (1) A manufacturer or warehousekeeper shall keep in a continuous and permanent form the accounts specified in paragraph (2) of this Regulation at each of his factories or warehouses, as the case may be.

(2) The accounts referred to in paragraph (1) of this Regulation are separate accounts showing--

( a ) in the case of each factory aforesaid--

(i) all materials received at the factory,

(ii) all materials used in the manufacture of tobacco products or snuff,

(iii) all materials disposed of otherwise than in the manufacture of tobacco products or snuff,

(iv) all refuse,

(v) all snuff manufactured,

(vi) all tobacco products produced, and

(vii) all tobacco products warehoused.

( b ) in the case of each warehouse--

(i) all tobacco products received into the warehouse, and

(ii) all tobacco products delivered from the warehouse.

(3) Save as the Commissioners may otherwise allow the accounts specified in paragraph (2) (b) of this Regulation shall show in respect of each receipt or delivery of tobacco products--

( a ) the date of receipt or delivery, and

( b ) the number of cigarettes or cigars and the weight of tobacco products other than cigarettes for each brand, type and pack size received into or delivered from the warehouse.

(4) Save as the Commissioners may otherwise allow entries in the accounts specified in paragraph (2) (b) of this Regulation shall be made not later than noon on the next working day following the date of the transaction to be entered.

(5) The accounts specified in paragraph (2) of this Regulation shall be balanced by the manufacturer or warehousekeeper, as the case may be, when so required by the proper officer or at the end of each month or other period agreed with the proper officer.

16. (1) A manufacturer shall furnish to the proper officer in respect of each of his factories the following returns on forms provided by the Revenue Commissioners--

( a ) a return for each month or other period agreed with the proper officer reconciling by weight the quantities of tobacco used in manufacture with the tobacco products and snuff manufactured therefrom, and

( b ) a daily return of all tobacco products produced by him and warehoused in the warehouse attached to a factory aforesaid.

(2) A warehousekeeper shall furnish to the proper officer in respect of each of his warehouses--

( a ) a daily return of all tobacco products received into the warehouse from any source other than (in case he is a manufacturer) direct from his factory;

( b ) a daily return of all tobacco products delivered from the warehouse for home use on payment of duty, supported by a statement showing the following particulars for each consignment delivered:

(i) the serial number of the document referred to in Regulation 14 of these Regulations,

(ii) the quantity of each product delivered by brand, type and size of retail pack and, in the case of cigarettes, the price at which they are sold by retail ascertained in accordance with section 7 of the Act;

( c ) a daily return of all deliveries of tobacco products from the warehouse other than those referred to in subparagraph (b) of this paragraph, and

( d ) a monthly return in respect of the warehouse showing for each category of tobacco product--

(i) the stock balance brought forward from the previous month,

(ii) the quantity received into the warehouse in the month,

(iii) the quantity delivered from the warehouse in the month, and

(iv) the balance remaining in stock at the warehouse at the end of the month.

(3) The returns referred to in paragraphs (1) (a) and (2) (d) of this Regulation shall be furnished within 10 days of the end of the month or other period to which they relate and the returns referred to in paragraph (1) (b) and subparagraphs (a), (b) and (c) of paragraph (2) of this Regulation shall be furnished not later than noon on the next working day following the date to which they relate unless they are allowed by the Commissioners to be furnished at or before a later time.

17. (1) A manufacturer or warehousekeeper shall preserve all accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of materials, tobacco products and snuff and any other books or documents relating to any of the matters aforesaid for a period of not less than two years from the date of the last entry therein.

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

18. A manufacturer or warehousekeeper 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.

19. (1)A warehousekeeper shall take stock of all tobacco products remaining in each of his warehouses at the end of each month, or as otherwise required by the proper officer.

(2) The result of each such stocktaking shall be notified to the proper officer and shall be reconciled by the warehousekeeper with the account required to be kept under Regulation 15 of these Regulations and any discrepancy discovered shall be immediately notified by him to the proper officer.

20. A manufacturer or importer of tobacco products shall, as soon as may be, supply such information relating to the price at which cigarettes are sold by retail, and changes and proposed changes in that price, including applications for the making of orders providing for, and notifications of, increases of such price under the Prices Acts, 1958 to 1972, as may be specified in writing by an officer of the Commissioners.

21. (1) If at any time there shall occur in a warehouse a deficiency in the quantity of tobacco products which are shown to be in stock according to the accounts required to be kept under these Regulations, the quantity so found deficient shall, unless accounted for to the satisfaction of the Commissioners, be deemed to have been delivered from the warehouse without payment of duty and the duty thereon shall be paid by the manufacturer on demand at the highest rate applicable since the date of the last stocktaking.

(2) If at any time there shall occur in a warehouse an excess in the quantity of tobacco products which are shown to be in stock according to the accounts required to be kept in accordance with these Regulations, the excess shall be entered as a receipt in the account referred to in Regulation 15 and in the daily return referred to in Regulation 16 (2) (a).

22. Duty shall not be repaid under section 3 (1) (d) of the Act on any tobacco products unless--

( a ) they are returned to the warehouse from which they were delivered or another warehouse of the same warehousekeeper,

( b ) on their return to such warehouse they are produced to the proper officer,

( c ) proper facilities are provided for their examination, and the packages in which they are returned are kept intact until examined by the proper officer, and

( d ) a claim for repayment of duty is made to the proper officer on a form provided by the Commissioners.

23. (1) Before payment of duty may be permitted to be deferred under section 3(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.

24. Where, as respects any class of persons, the Commissioners by special authority so allow, and subject to compliance with 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 21st day of December, 1977

N.C. MAGUIRE,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down conditions governing the importation, manufacture and warehousing of tobacco products and the method of charging, securing and collecting the excise duties payable on such products. They also provide for the control of the importation of leaf tobacco and for the conditions under which tobacco products manufacturer's licences may be issued.