AN ACT TO PROVIDE, IN LIEU OF THE DUTIES ON TOBACCO, FOR A DUTY OF EXCISE ON TOBACCO PRODUCTS, TO PROVIDE FOR A SYSTEM OF LICENSING OF MANUFACTURERS OF TOBACCO PRODUCTS AND FOR THE PAYMENT OF AN ANNUAL DUTY OF EXCISE BY SUCH MANUFACTURERS UPON LICENCES GRANTED UNDER THE SYSTEM AND TO PROVIDE FOR CONNECTED MATTERS.

[20th December, 1977]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Interpretation.

1.—(1) In this Act—

"cavendish or negrohead" means sweetened pipe tobacco;

"cigars" means cigars of the kind that are or that, if imported, would be classified at tariff code number 2402-022 of the Schedule to the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972;

"hard pressed tobacco" means tobacco products of the kind commonly known as hard pressed and includes plug, roll, twist, coil and bar tobaccos but does not include cut plug tobacco, tobacco flakes or tobacco mixtures or cavendish or negrohead;

"materials" means tobacco in any form and any other substance to be used for incorporation in tobacco products;

"other pipe tobacco" means tobacco normally intended to be used in pipes, not being hard pressed tobacco or cavendish or negrohead;

"reconstituted or homogenised tobacco" means tobacco (whether or not on a backing) that is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip;

"snuff" means tobacco in powder or grain form specially prepared to be taken as snuff but not to be smoked, but does not include offal snuff;

"tobacco product" means any product specified in the First Schedule to this Act manufactured wholly or partly from tobacco.

(2) A product shall be deemed, for the purposes of this Act, to be manufactured when, in the opinion of the Revenue Commissioners, it has taken on the essential character of a tobacco product specified in the First Schedule to this Act.

(3) Any cigarette which is greater than 9 centimetres in length excluding any filter or mouthpiece shall, for the purposes of the duty imposed by this Act, be treated as if each 9 centimetres or part thereof, of its length were a separate cigarette.

Duty of excise on tobacco products.

2.—In addition to any other duty which may be chargeable, there shall be charged, levied and paid on—

( a ) tobacco products that are manufactured in the State, or imported into the State, on or after the 1st day of January, 1978, and

( b ) tobacco products in respect of the tobacco in which the duty of excise referred to in section 6 of this Act may be remitted or repaid under that section by the Revenue Commissioners,

a duty of excise at such rates as may be specified from time to time by Act of the Oireachtas or under section 1 of the Imposition of Duties Act, 1957 .

Repayment, remission and deferment of payment.

3.—(1) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay or remit the duty imposed by section 2 of this Act on tobacco products that are shown to their satisfaction—

( a ) to have been exported as merchandise or shipped for use as stores,

( b ) to have been rendered unusable as tobacco products prior to the stage at which they would be warehoused in accordance with section 4 of this Act,

( c ) to have been delivered from a warehouse approved of under section 4 of this Act for remanufacture or destruction,

( d ) to have been delivered for home use and subsequently returned, in the ordinary course of business, to a warehouse approved of under section 4 of this Act, or

( e ) to have been used solely for experimental, quality control or research purposes.

(2) The amount of any repayment of duty under subsection (1) (d) of this section on tobacco products returned to a warehouse shall not exceed the amount of the duty which would be chargeable under section 2 of this Act on the said tobacco products at the time they are returned to the warehouse.

(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by section 2 of this Act to be deferred—

( a ) in case the duty is charged on a day in the month of December other than the day that is the last such day but is not a Saturday or a Sunday, as to one-half (determined by the Revenue Commissioners) of the duty, to a day not later than the last day of that month and, as to the remainder of the duty, to a day not later than the last day of the next following month of January, and

( b ) in any other case, to a day not later than the last day of the month immediately following that in which the duty is charged.

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

Account of materials received by manufacturers.

5.—The Revenue Commissioners may require a manufacturer of tobacco products to account to them to their satisfaction for all the materials received by him and, in the case of materials not so accounted for, they may require him to pay at the appropriate rate or rates the duty imposed by section 2 of this Act on such quantities of such tobacco products as, in their opinion, might reasonably be expected to be manufactured from those materials:

Provided, however, that the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, waive, in relation to materials shown to their satisfaction to have been destroyed or otherwise disposed of in a manner approved of by them, the duty which, but for this proviso, would be payable by virtue of this section.

Remission of certain duty payable before 1st January, 1978.

6.—(1) This section applies to stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, of all descriptions (other than snuff) which are shown to the satisfaction of the Revenue Commissioners to lie or be stored or kept at midnight on the 31st day of December, 1977, in premises required to be entered under section 10 of this Act or in a warehouse approved of under section 4 of this Act and, in the case of manufactured or partially manufactured tobacco other than reconstituted or homogenised tobacco, to be the product of an operation carried out by the manufacturer in whose premises or warehouse the said stocks lie or are stored or kept.

(2) Where it is shown to the satisfaction of the Revenue Commissioners; that the duty of excise imposed by paragraph 10 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, has been charged before the 1st day of January, 1978, in respect of stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, to which this section applies, they may, subject to compliance with subsection (3) of this section and with such conditions as they may think fit to impose, remit or repay the said duty.

(3) A manufacturer of tobacco may, not later than the 7th day of January, 1978, make a return to the Revenue Commissioners in a form approved of by them giving such information as they may thereby require in relation to the weights and moisture contents of stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, to which this section applies, and claiming repayment or remission of the duty of excise referred to in subsection (2) of this section and charged in respect of the said stocks before the 1st day of January, 1978.

(4) A manufacturer of tobacco shall—

( a ) produce to any officer of Customs and Excise, if so requested by him, the trade books and all accounts and documents belonging to or in the possession of such manufacturer that the officer considers to be necessary for the purpose of verifying a return made or to be made under the provisions of this section,

( b ) render to such officer such reasonable assistance as may be requested of him by the officer in the taking of an account of the stocks of tobacco to which the return relates.

(5) Every manufacturer of tobacco who makes a return under this section which is false or misleading in any material respect, or fails or refuses to comply with a request under this section, shall be guilty of an offence under the statutes relating to the duties of excise and shall be liable on conviction to an excise penalty of £500, and all stocks of tobacco, including tobacco in tobacco products or partially manufactured tobacco products, in relation to which such offence was committed shall be liable to forfeiture.

Ascertainment of retail prices of tobacco products.

7.—(1) Subject to subsection (2) of this section, where a rate of the duty imposed by section 2 of this Act is related to the price at which a tobacco product is sold by retail, the said price shall be taken, for the purposes of this Act, to be the price at which the product and any packaging and any article or token, accompanying the product, are sold by retail.

(2) The price at which cigarettes are sold by retail shall, for the purposes of this Act, be taken to be—

( a ) in the case of cigarettes the maximum prices of which are fixed under the Prices Acts, 1958 to 1972, the maximum prices standing so fixed at the time the duty is charged,

( b ) in the case of any other cigarettes, the price, standing declared for the time being in writing to the Revenue Commissioners by the manufacturer or importer thereof at the time the duty imposed by this Act is being charged on the cigarettes, at which he will recommend that those cigarettes be sold by retail when they are being sold in packets containing 20 cigarettes:

Provided, however, that in the case of cigarettes to which paragraph (b) of this subsection relates but in relation to which a price does not stand declared for the time being in the manner specified in the said paragraph (b) or a price so stands that is, in the opinion of the Revenue Commissioners, lower by an unreasonably large amount than the price at which cigarettes of a similar type and character are being sold at the time the duty imposed by this Act is being charged on the cigarettes, the Revenue Commissioners may determine a price for the purposes of this Act and the price at which they are sold by retail shall be taken, for the purposes of this Act, to be such price as stands so determined for the time being.

(3) ( a ) A manufacturer or importer of tobacco products shall not recommend, expressly or by implication, that cigarettes the price of which stands declared, but not determined, for the time being under subsection (2) of this section be sold by retail at a price higher than that so standing.

( b ) A manufacturer or importer of tobacco products shall not recommend, expressly or by implication, that cigarettes the price of which stands determined for the time being under subsection (2) of this section be sold by retail at a price higher than that so standing.

Regulations.

8.—(1) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this Act.

(2) In particular, but without prejudice to the generality of subsection (1) of this section, regulations under this section may—

( a ) govern the importation, production, treatment, storage and removal from storage of materials and tobacco products,

( b ) prescribe the method of charging, securing and collecting the duties imposed by this Act,

( c ) make provision in relation to the form, grant, duration and revocation of licences under section 10 of this Act, and the inclusion by the Revenue Commissioners of conditions in the licence,

( d ) provide for the method of entry with the proper officer of Customs and Excise of premises under section 10 of this Act,

( e ) require a manufacturer of tobacco products and a person who imports materials or tobacco products to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of materials and tobacco products as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of the Revenue Commissioners to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,

( f ) provide for the approval by the Revenue Commissioners of premises to be used for the receipt, storage, manufacture or delivery of materials or tobacco products and for compliance, as respects the premises, by the occupier with such conditions as may be specified in writing by an officer of the Revenue Commissioners,

( g ) require a manufacturer of tobacco products to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified,

( h ) where a rate of the duty imposed by section 2 of this Act is related to the price at which a tobacco product is sold by retail, require manufacturers and importers of tobacco products to supply such information relating to the said price, 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 Revenue Commissioners.

(3) Regulations under this section shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Application of enactments.

9.—(1) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by section 2 of this Act on tobacco products imported into the State as they apply in relation to duties of customs.

(2) The provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications apply in relation to the duty imposed by section 2 of this Act on tobacco products manufactured in the State as they apply to duties of excise.

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 section 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.

Offences.

11.—A person who contravenes or fails to comply with any of the provisions of this Act (other than section 6) or of regulations under section 8 of this Act shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500, and any articles in respect of which the offence was committed shall be liable to forfeiture.

Repeals, revocation and amendment.

12.—(1) Each enactment mentioned in column (2) of Part I of the Second Schedule to this Act is hereby repealed to the extent specified in column 3 of that Part.

(2) The Order mentioned in column (2) of Part II of the Second Schedule to this Act is hereby revoked to the extent specified in column (3) of that Part.

(3) The Order mentioned in column (2) of Part III of the Second Schedule to this Act is hereby amended to the extent specified in column (3) of that Part.

(4) This section shall come into operation on the 1st day of January, 1978.

Care and management of duties.

13.—The duties of excise imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

14.—(1) This Act may be cited as the Finance (Excise Duty on Tobacco Products) Act, 1977 .

(2) This Act, as far as it relates to the duty of excise imposed by section 2 of this Act on tobacco products imported into the State shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by the said section 2 on tobacco products manufactured in the State and the duty of excise imposed by section 10 of this Act, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

Section 1.

FIRST SCHEDULE

Tobacco Products

Cigarettes

Cigars

Cavendish or negrohead

Hard pressed tobacco

Other pipe tobacco

Other smoking or chewing tobacco

Section 12.

SECOND SCHEDULE

PART I

Enactments Repealed

Year and Chapter or Year and Number	Short Title	Extent of Repeal
1825, c. 81	Excise Licences Act, 1825.	So much of sections 2 and 26 as relate to manufacturers of tobacco and snuff.
1840, c. 18	Tobacco Act, 1840.	The whole Act.
1842, c. 93	Tobacco Act, 1842.	The whole Act.
1863, c. 7	Manufactured Tobacco Act, 1863.	The whole Act.
1867, c. 90	Revenue Act, 1867.	Sections 10 and 19.
1876, c. 36	Customs Consolidation Act, 1876.	In section 42 the words from "Extracts, essences" to "exportation only", the words "Snuff work. Tobacco stalks whether manufactured or not. Tobacco stalk flour", the words from "Tobacco, cigars, cigarillos or cigarettes, and snuff" to "weighing not less than eighty pounds gross weight or such less weight as the Commissioners of Customs and Excise (subject to such conditions, if any, as they think fit to impose) may permit" and the words from "Tobacco sweetened" to "Act relating to the Customs" and sections 94 and 108 and so much of section 179 as relates to snuff, tobacco stalks, tobacco stalk flour and snuff work.
1878, c. 15	Customs and Inland Revenue Act, 1878.	Sections 3 and 25.
1879, c. 21	Customs and Inland Revenue Act, 1879.	Section 27.
1887, c. 15	Customs and Inland Revenue Act, 1887.	Section 4.
1889, c. 42	Revenue Act, 1889.	Section 1.
1896, c. 28	Finance Act, 1896.	Sections 5 and 6.
1897,c. 24	Finance Act, 1897.	Section 3.
1900, c. 35	Oil in Tobacco Act, 1900.	The whole Act.
1904, c. 7	Finance Act, 1904.	The Schedule.
1906, c. 8	Finance Act, 1906.	Subsections (3) and (4) of section 2.
1906, c. 20	Revenue Act, 1906.	Section 6.
1909, c. 43	Revenue Act, 1909.	Section 5.
1934, No. 31	Finance Act, 1934 .	Section 17.
1934, No. 37	Tobacco Act, 1934 .	Sections 55, 56 and 62.
1940, No. 14	Finance Act, 1940 .	Section 17.
1959, No. 18	Finance Act, 1959 .	Subsections (4) and (5) of section 11.
1964, No. 15	Finance Act, 1964 .	Section 17.

PART II

Provisions of Order Revoked

Statutory Instrument Number and Year	Title	Extent of Revocation
S.I. No. 307 of 1975	Imposition of Duties (No. 221) (Excise Duties) Order, 1975.	Subparagraphs (2) and (3) of paragraph 10 and the Fourth Schedule.

PART III

Amendment of Order

Statutory Instrument Number and Year

Title

Extent of Amendment

S.I. No. 307 of 1975

Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

In subparagraph (4) of paragraph 10

"and used by him in the manufacture of tobacco products liable to a duty of excise" shall be substituted for "upon which the duty of excise imposed by this paragraph has been paid".

ACTS REFERRED TO

Customs Acts
Excise Licences Act, 1825	1825, c. 81.
Imposition of Duties Act, 1957	1957, No. 7.
Prices Acts, 1958 to 1972
Statutes which relate to the duties of excise and the management thereof

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Irish Legislation

Finance (Excise Duty on Tobacco Products) Act, 1977