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21 1978

FINANCE ACT, 1978

PART II

Customs and E xcise

Provisions in relation to customs, customs duties and EEC levies.

29. —(1) In this section “levy” means a levy or charge of any kind (not being a duty of customs or a duty of excise) which is imposed by an act adopted by an institution of the European Communities on the importation into the State or exportation from the State of any goods and—

(a) is for the purposes of the common agricultural policy of the European Communities, or

(b) is provided for under the specific arrangements applicable, pursuant to Article 235 of the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957, in relation to certain goods obtained by processing agricultural products, or

(c) is designated by regulations made by the Minister for Finance as a levy for the purposes of this section,

and “import levy” and “export levy” shall be construed accordingly.

(2) For the purposes of this section the Customs Acts and any instruments made thereunder shall apply to a levy as if it were a duty of customs and the provisions of the said Acts and instruments which relate to the exportation of goods shall also apply to the goods referred to in subsection (5) of this section.

(3) For the purposes of this section the Minister for Finance may by regulations apply to goods that are subject to an export levy, with such modifications as are, in his opinion, necessary, any of the provisions of the Customs Acts and instruments made thereunder that apply to imported goods.

(4) A levy shall be under the care and management of the Revenue Commissioners.

(5) The exportation from the State of goods that are subject to an export levy shall be prohibited unless, before the exportation and subject to such conditions as the Revenue Commissioners may impose, the amount of the levy is paid to the Revenue Commissioners or security that is, in the opinion of the Revenue Commissioners, adequate for its payment is given to the Revenue Commissioners.

(6) Notwithstanding any provision of the Customs Acts, where an export levy is payable on any goods, the Revenue Commissioners may, subject to such conditions as they may see fit to impose (including conditions in relation to the giving of security for payment of the said levy), permit payment of the said levy to be deferred for such period as the Revenue Commissioners may determine.

(7) Notwithstanding any provision of the Customs Acts, where a duty of customs or an import levy is payable on goods imported into the State and entered for home use, including goods cleared from warehouse, the Revenue Commissioners may, subject to such conditions as they may see fit to impose (including conditions in relation to the giving of security for payment of the said duty or levy), permit payment of the said duty or levy, as the case may be, to be deferred for such period as the Revenue Commissioners may determine.

(8) Subject to such conditions and restrictions as the Revenue Commissioners may impose, section 12 of the Customs Consolidation Act, 1876, insofar as it relates to the warehousing, custody and delivery out of warehouse of goods, shall apply to the warehousing of such goods (being goods to which, apart from this section, that section does not apply) as the Revenue Commissioners may allow to be warehoused for exportation or for use as stores.

(9) Regulations 4 and 7 of the European Communities (Customs) Regulations, 1972 (S.I. No. 334 of 1972), are hereby revoked.

(10) 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 twenty-one days on which Dáil Éireann has sat after the regulations are laid before it, the regulations shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

(11) This section shall come into operation on such day as the Minister for Finance may appoint by order.

Confirmation of Orders and provision in relation to Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order 1977.

30. —(1) The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

S.I. No. 112 of 1977

Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977.

S.I. No. 241 of 1977

Imposition of Duties (No. 231) (Excise Duties) (Vehicles) Order, 1977.

S.I. No. 279 of 1977

Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977.

S.I. No. 384 of 1977

Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order, 1977.

(2) The appropriate repayments shall be made having regard to the provisions of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977, in accordance with such directions as may be given by the Minister for the Environment.