Chapter II

Miscellaneous

82. —(1) In this section—

“the Act of 1988” means the Finance Act, 1988 ;

“the Act of 1996” means the Finance Act, 1996;

“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).

(2) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, shall, in lieu of the rate specified in section 79 (2) of the Act of 1996, be charged, levied and paid, as on and from the 23rd day of January, 1997, at the rate of £328.31 per 1,000 litres.

(3) The rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Act of 1988, shall, as respects mineral hydrocarbon light oil on which it is shown to the satisfaction of the Revenue Commissioners that duty at the rate specified in subsection (2) of this section has been paid on or after the 23rd day of January, 1997, be calculated at the rate of £33.87 per 1,000 litres.

(4) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose a rebate of duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, shall be allowed at the rate of £4.14 per 1,000 litres, in respect of such oil which is deemed to be unleaded by virtue of section 56(3)(a) of the Act of 1988, which does not qualify for a rebate under section 56(3)(b) of that Act and on which duty has been paid at the rate specified in subsection (2) of this section on or after the 23rd day of January, 1997.

(5) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975, shall, in lieu of the rate specified in section 79 (4) of the Act of 1996, be charged, levied and paid, as on and from the 23rd day of January, 1997, at the rate of £256.14 per 1,000 litres.

(6) The duty of excise on substitute motor fuel imposed by section 116 (2) of the Finance Act, 1995, shall, in lieu of the rate specified in section 79 (5) of the Act of 1996, be charged, levied and paid, as on and from the 23rd day of January, 1997, at the rate of £256.14 per 1,000 litres.

83. —(1) Section 56 of the Finance Act, 1988 , is hereby amended in subsection (3) (as amended by section 80 (1) of the Finance Act, 1996)—

(a) in paragraph (b)—

(i) by the substitution of “has a research octane number of 96.2 or less or a motor octane number of 86.0 or less” for “has a research octane number of 95.4 or less”, and

(ii) by the substitution of “has a research octane number of less than 96 or a motor octane number of less than 86” for “has a research octane number of 96.2 or less or a motor octane number of 86.0 or less” (inserted by subparagraph (i)),

and

(b) by the substitution of the following paragraph for paragraph (c):

“(c) In paragraph (b) ‘research octane number’ and ‘motor octane number’ mean, respectively, the research octane number and motor octane number measured in accordance with the methods outlined in the Irish Standard I.S./EN 228 : 1994 or other equivalent methods.”.

(2) Paragraphs (a)(i) and (b) shall be deemed to have come into operation as on and from the 1st day of September, 1996, and paragraph (a)(ii) shall come into operation as, on and from the passing of this Act.

84. —(1) In this section “motor” means any device that converts hydrocarbon oil or gaseous hydrocarbons in liquid form into mechanical energy to produce motion, and includes a motor vehicle and a stationary engine.

(2) Notwithstanding the provisions of paragraph (1) of Regulation 24 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992), or that duty in respect of hydrocarbon oil chargeable with the duty of excise imposed by virtue of paragraph 12 (1) of the Imposition of Duties (No. 221)(Excise Duties) Order, 1975 (S.I. No. 307 of 1975) may have already been paid, used hydrocarbon oil, which is shown to the satisfaction of the Revenue Commissioners to have undergone a process of recycling to render it suitable for use as a motor fuel, shall be liable to duty under the said paragraph 12(1).

(3) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose and notwithstanding the provisions of paragraph 12(3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, the amount of the rebate allowed under the said paragraph 12(3) shall, in respect of hydrocarbon oil referred to in subsection (2) and which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a tax warehouse, be the amount of the excise duty chargeable on the quantity of hydrocarbon oil so imported or delivered.

85. —(1) In this section and in the Seventh Schedule —

“the Act of 1977” means the Finance (Excise Duty on Tobacco Products) Act, 1977 ;

“cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes” and “other smoking tobacco” have the same meanings as they have in the Act of 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and by Regulations 26 and 29 of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992).

(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977, shall, in lieu of the several rates specified in the Third Schedule to the Finance Act, 1996 (No. 9 of 1996), be charged, levied and paid, as on and from the 23rd day of January, 1997, at the several rates specified in the Seventh Schedule.

86. —(1) Section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is hereby amended in subsection (1) by the substitution of the following definitions for the definitions of “cigarettes”, “cigars”, “fine-cut tobacco for the rolling of cigarettes”, “smoking tobacco” and “tobacco product”:

“‘cigarettes’ means—

(a) rolls of tobacco capable of being smoked as they are and which are not cigars;

(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette paper tubes or wrapped in cigarette paper;

(c) products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a) or (b);

and to which Council Directive No. 95/59/EC of 27 November 1995* , relates;

‘cigars’ means—

(a) rolls of tobacco made entirely of natural tobacco;

(b) rolls of tobacco with an outer wrapper of natural tobacco;

(c) rolls of tobacco with an outer wrapper of the normal colour of a cigar, and a binder, of reconstituted tobacco, where at least 60 per cent. by weight of the tobacco particles are both wider and longer than 1.75 millimetres and where the wrapper is fitted in spiral form with an acute angle of at least 30 degrees to the longitudinal axis of the cigar;

(d) rolls of tobacco with an outer wrapper, of the normal colour of a cigar, of reconstituted tobacco, where the unit weight, not including filter or mouth-piece, is not less than 2.3 grammes and if at least 60 per cent. by weight of the tobacco particles are both wider and longer than 1.75 millimetres and the circumference over at least one third of the length is not less than 34 millimetres;

(e) products consisting in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a), (b), (c) or (d) provided they have:

(i) a wrapper of natural tobacco,

(ii) a wrapper and binder both of reconstituted tobacco, or

(iii) a wrapper of reconstituted tobacco;

and to which Council Directive No. 95/59/EC of 27 November 1995, relates;

‘fine-cut tobacco for the rolling of cigarettes’ means smoking tobacco in which more than 25 per cent. by weight of the tobacco particles have a cut width of less than 1 millimetre and to which Council Directive No. 95/59/EC of 27 November 1995, relates;

‘smoking tobacco’ means—

(a) tobacco which has been cut or otherwise split, twisted or pressed into blocks and which is capable of being smoked without further industrial processing;

(b) tobacco refuse which is put up for retail sale and can be smoked and is not a cigar or cigarette;

(c) products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a) or (b);

and to which Council Directive No. 95/59/EC of 27 November 1995, relates;

‘tobacco product’ means any product specified in the First Schedule to this Act except where such product contains no tobacco and is used exclusively for medical purposes;”.

(2) Paragraph 6 of the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), is hereby revoked.

87. — Section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , is hereby amended—

(a) in subsection (1) (as amended by the Finance Act, 1995 and the Finance Act, 1996) by the insertion of “keeps for sale or delivery,” after “offers for sale,” and by the insertion of “keeping,” after “offer,”,

(b) by the substitution of the following subsection for subsection (3):

“(3) A person who is guilty of an offence under subsection (1) or (2) of this section shall be liable—

(a) on summary conviction, to a fine of £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or

(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.”,

and

(c) by the substitution of the following subsection for subsection (4):

“(4) In a prosecution for an offence under subsection (1) of this section, it shall be presumed until the contrary is shown—

(a) that duty had not been paid in respect of any pack or packs which do not have a tax stamp affixed thereto,

(b) in the case of a prosecution for keeping for sale or delivery, that the tobacco products concerned were so kept and were not kept for private use, and

(c) that a thing is a cigarette or other tobacco product where, in the opinion of an officer of the Revenue Commissioners, it is contained in any form of packaging which, by virtue of any wording thereon, its shape and other characteristics, is indicative of the contents consisting of one or more than one cigarette or of another tobacco product and the officer so states that opinion.”.

88. — Section 106 of the Finance Act, 1992 , is hereby amended by the substitution of the following subsection for subsection (6):

“(6) Any person who contravenes or fails to comply with any provision of this section or of any regulations made thereunder or any person who takes possession or charge of excisable products to which this section applies in the knowledge that a requirement specified in paragraph (a), (b) or (c) of subsection (4) has not been complied with in respect of those products shall, without prejudice to any other penalty to which that person may be liable, be guilty of an offence under the Customs Acts and shall for each offence be liable—

(a) on summary conviction, to a fine of £1,000, or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment,

(b) on conviction on indictment, to a fine of three times the value of the excisable products concerned, including any duty or tax chargeable thereon, or £10,000, whichever is the greater, or, at the discretion of the court to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.”.

89. —In section 186 of the Customs Consolidation Act, 1876, there shall be substituted, in lieu of the penalty for each such offence specified therein (being forfeiture of either treble the value of goods including the duty payable thereon, or one hundred pounds, whichever is the greater)—

(a) on summary conviction, a fine of £1,000, or at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment,

(b) on conviction on indictment, a fine of treble the value of the goods, including the duty payable thereon, or £10,000, whichever is the greater, or at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.

90. — Section 34 of the Finance Act, 1963 , is hereby amended by the insertion in subsection (6) of the following paragraph after paragraph (b):

“(c) the application of section 13 of the Criminal Procedure Act, 1967 , to offences under section 186 of the Customs Consolidation Act, 1876, section 3 of the Customs Act, 1956 , or any other provision of the Customs Acts or section 106 of the Finance Act, 1992 .”.

91. —Section 89 of the Finance Act, 1995, is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) Anything liable to forfeiture under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , may be seized by a member of the Garda Síochána and shall be delivered to an officer.”.

92. —Chapter II of Part II of the Finance Act, 1995, is hereby amended by the insertion of the following section after section 87:

“87A.—(1) An officer or a member of the Garda Síochána may require any person whom such officer or member has reasonable cause to believe to be guilty of an offence under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , to furnish to such officer or member of the Garda Síochána—

(a) his or her name, address and date of birth,

(b) all such information in relation to the goods in question as may be reasonably required by such officer or member and which is in the possession or procurement of the person.

(2) Any person who, when required under subsection (1) to furnish information—

(a) fails or refuses to supply such information,

(b) gives any such information which is false or misleading, or

(c) resists, impedes or obstructs an officer or member in the exercise of any power conferred on such officer or member by this section,

shall be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to excise, of £1,000.

(3) (a) Where an officer has reasonable grounds to believe that a person is or has been committing an offence under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , then such officer may detain the person and, as soon as practicable thereafter—

(i) present the person, or

(ii) bring and present the person,

to a member of the Garda Síochána.

(b) Where a member of the Garda Síochána has reasonable grounds to believe—

(i) that a person is or has been committing an offence under section 10A of the Finance (Excise Duty on Tobacco Products) Act, 1977 , or

(ii) in case of a person presented or brought and presented to such member by an officer, that an offence under the said section 10A was or had been committed by the person and the person was duly detained by an officer under paragraph (a) for the offence and was either presented or brought and presented to such member in accordance with that paragraph,

then, such officer may arrest the person without warrant.

(c) Where an arrest by a member of the Garda Síochána under paragraph (b) is consequent on a detention by an officer under paragraph (a) then, for the purposes of any initial time limit imposed by any enactment in respect of a period of arrest, the period of that time limit shall be construed as reduced by the length of period of such detention.”.

93. —Section 94 of the Finance Act, 1995, is hereby amended by the insertion in subsection (1) of “or by a member of the Garda Síochána” after “by an officer”.

94. —Nothing in section 100 or section 126 (as amended by the Finance Act, 1967 ) of the Customs Consolidation Act, 1876, shall prohibit or restrict the exportation or the entry for exportation from the State of goods taken or delivered from a warehouse without payment of duty and shipped or intended to be shipped as stores in any vessel of the burden of less than 40 tons and the shipment or entry for shipment of such goods in such vessel shall not, by virtue of such shipment or entry for shipment, incur the forfeiture of such goods or any penalty under section 7 of the Customs and Inland Revenue Act, 1879 .

*O.J. No. L291 of 6th December 1995, page 40.