Chapter 2

Intra-Community Movement

110. —This Chapter shall apply to excisable products except that, in the case of mineral oil, it shall apply only to products specified in paragraph (1) of Article 2a of Council Directive No. 92/81/EEC of 19 October 1992¹ or which have been the subject, under paragraph (2) of that article, of a decision to make such products subject to the control and movement provisions of the Directive.

111. —Without prejudice to subsection (2) of section 104 , any person acquiring for the purpose of importing into the State, excisable products released for consumption in another Member State, or importing such excisable products into the State, shall—

(a) declare to an officer his or her intention to acquire, and secure the excise duty on such excisable products in advance of the dispatch or collection of such excisable products from the other Member State,

(b) pay the excise duty on such excisable products in the manner prescribed, and

(c) comply with such conditions as may be prescribed in regulations under section 153 .

112. —(1) Before dispatching or transporting excisable products released for consumption in the State to a private individual in another Member State for that individual's own use and not for commercial purposes, a person resident or established in the State shall be approved by the Commissioners as a State vendor.

(2) (a)  The Commissioners may approve a person as a State vendor.

(b)  Approval under paragraph (a) shall be granted for such periods and subject to such conditions as the Commissioners may think fit to impose and, in particular, a State vendor shall not be approved unless such vendor—

(i) secures, prior to the dispatch of excisable products, the duty payable in respect of those products in the Member State of Destination, and

(ii) agrees to keep such accounts, records and other data or information as may be specified by the Commissioners under the terms of such approval.

(c)  The Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances, revoke an approval or vary its terms.

(3) A non-State vendor dispatching or transporting, or causing to be dispatched or transported, excisable products released for consumption in another Member State to a private individual in the State for that private individual's own use and not for commercial purposes shall—

(a) appoint a tax representative, as provided for in section 113 , in the State,

(b) prior to the dispatch of such excisable products, declare to an officer, either directly or through a tax representative appointed by such non-state vendor, his or her intention to dispatch or transport, or to have dispatched or transported, such excisable products to persons resident or established in the State,

(c) provide evidence to an officer that he or she has complied with the requirements of Article 10.3 of the Directive, and

(d) comply with such other conditions as the Commissiners may prescribe under section 153 .

113. —(1) The Commissioners may approve a person to act as a tax representative on behalf of—

(a) a non-State vendor referred to in subsection (3) of section 112 , and

(b) a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive.

(2) Approval of a tax representative shall be granted by the Commissioners for such periods and shall be subject to such conditions, including the provision of security, as they may prescribe under section 153 , and the Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances, revoke an approval or vary its terms.

114. —(1) Sections 115, 116 and 117 shall not apply where the movement of excisable products takes place under a customs procedure in accordance with the provisions of paragraph 2 of Article 5 of the Directive, that is where such products are—

(a) coming from, or going to, third countries or territories excluded by section 96 from the territory of the Community and placed under one of the customs suspensive procedures listed in Article 84(1)(a) of Council Regulation (EEC) No. 2913/92¹ or in a free zone or a free warehouse, or

(b) dispatched between Member States via an EFTA country or between a Member State and an EFTA country under the internal Community transit procedure or via one or more non-EFTA third countries under cover of a TIR or ATA carnet.

(2) A word or expression that is used in this section and is also used in Article 5 of the Directive (as amended by Council Directive 92/108/EEC of 14 December 1992² , and Council Directive 94/74/EC of 30 December 1994³ ) has the same meaning in this section that it has in that Article as so amended.

115. —(1) This section applies to the release of excisable products by an authorised warehousekeeper from a tax warehouse in the State for delivery under a suspension arrangement to another Member State, including delivery to—

(a) a free zone or free warehouse in another Member State for subsequent export from the Community, or

(b) otherwise to another Member State for such subsequent export.

(2) Subject to such conditions as the Commissioners may think fit to impose, an authorised warehousekeeper may release excisable products to which this section applies only where such products are intended for delivery to—

(a) a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive,

(b) a trader registered with the authorities of another Member State under Article 16.2 of the Directive,

(c) a trader referred to in Article 16.3 of the Directive having a place of business in another Member State and who provides evidence, in advance of the dispatch of such excisable products, to such authorised warehousekeeper by means of a document, referred to in this Part as a “duty document” certifying that such trader—

(i) has declared to the authorities of the Member State in which such place of business is situated the intention to obtain such excisable products from such authorised warehousekeeper, and

(ii) has paid to or secured with such authorities the excise duty on such excisable products in accordance with procedures laid down by such authorities,

(d) a person authorised by the authorities of another Member State to operate in a free zone or free warehouse in that Member State under the Community provisions relating to free zones and free warehouses, or

(e) a territory outside the Community and are being transported to their destination through another Member State or other Member States.

116. —(1) This section applies to the receipt of excisable products under a suspension arrangement by persons resident or established in the State from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive.

(2) (a)  An authorised warehousekeeper may receive excisable products from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive.

(b)  A person licensed by the Minister for Enterprise, Trade and Employment to operate in the Customs-free airport, as defined in the Customs-Free Airport Act, 1947 , may receive excisable products, intended for subsequent export from the Community, under a suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive and such licensed person is deemed for the purposes of this section to be an authorised warehousekeeper and this section shall apply to such licensed person accordingly.

(3) A person, other than an authorised warehousekeeper, receiving excisable products under a suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive shall be—

(a) a registered trader, or

(b) a non-registered trader and comply with subsection (5).

(4) (a)  A registered trader shall neither hold nor dispatch excisable products under a suspension arrangement.

(b)  Registration as a registered trader shall be granted for such periods and is to be subject to such conditions (including the provision of security, the keeping of specified accounts and records and compliance with any other specified control requirements) as the Commissioners may prescribe under section 153 .

(c)  The Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances revoke any registration so granted or vary its terms.

(5) A non-registered trader shall neither hold nor dispatch excisable products under a suspension arrangement and shall, in relation to each and every transaction involving excisable products to which this section applies, in addition to the requirements under section 99 (1)(b) be required to—

(a) declare in writing to an officer the trader's intention to obtain excisable products under a suspension arrangement from another Member State, in advance of the dispatch of such excisable products from that Member State, giving details of the intended transaction in the prescribed manner,

(b) provide appropriate security to cover the trader's liability for the payment of the excise duty on such excisable products in the State, and

(c) comply with such other requirements as may be prescribed.

(6) Notwithstanding subsections (1) to (5) and subject to subsection (7), a person who is—

(a) an authorised warehousekeeper,

(b) a registered trader, or

(c) a non-registered trader,

may receive wine produced and dispatched by a small wine producer under a suspension arrangement.

(7) A person referred to in subparagraphs (a), (b) or (c) of subsection (6) who receives or intends to receive wine in accordance with that subsection shall—

(a) in advance of the dispatch of the wine, inform an officer in writing of his or her intention to obtain such wine,

(b) provide such documentary or other evidence as an officer may require to establish to the satisfaction of such officer that such wine was produced and dispatched by a small wine producer,

(c) comply with the requirements of subsections (4) and (5) for receipt of goods under duty suspension.

117. —(1) With the exception of excisable products—

(a) referred to in section 104 (2), and

(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with section 112 ,

excisable products, in the course of delivery—

(i) from another Member State to any person in the State,

(ii) from any person in the State to any person in another Member State,

(iii) from the State through another Member State to a place of destination in the State,

(iv) through the State from another Member State to a place of destination in that Member State,

(v) from one Member State through the State to another Member State,

(vi) to the State from another Member State in a case where relief from excise duty applies under section 104 (1),

(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,

(viii) to a free zone or free warehouse in another Member State for subsequent export from the Community, or

(ix) otherwise from the State through another Member State for export outside the Community,

shall, at all times while in the State during the course of such delivery, be accompanied by a document, referred to in this Part as an accompanying document, the form of which is to be prescribed under section 153 .

(2) Where an authorised warehousekeeper dispatches excisable products under a suspension arrangement for delivery to a person in another Member State not being either—

(a) a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive, or

(b) a trader registered with the authorities of another Member State under Article 16.2 of the Directive,

such warehousekeeper shall ensure that, in addition to the accompanying document, a copy of the duty document referred to in paragraph (c) of subsection (2) of section 115 is dispatched with and accompanies such excisable products in the course of their delivery.

(3) Where an authorised warehousekeeper dispatches excisable products to another Member State under a suspension arrangement for delivery under any exemption provided for in paragraph 1 of Article 23 of the Directive, such warehousekeeper shall ensure that, in addition to an accompanying document, a certificate, referred to in this Part as an “exemption certificate”, is dispatched with and accompanies such excisable products in the course of their delivery.

(4) Where excisable products are dispatched under a suspension arrangement for delivery to a person in the State in a case where exemption from excise duty applies under section 104 (1), such person shall take all reasonable steps to ensure that, in addition to an accompanying document, an exemption certificate is dispatched with and accompanies such excisable products in the course of their delivery.

(5) Where excisable products are dispatched under a suspension arrangement by a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive to a trader referred to in section 116 (3)(b), such trader shall take all reasonable steps to ensure that such excisable products shall, in addition to an accompanying document, be accompanied at all times while in the State by a duty document certifying in the manner prescribed that—

(a) the transaction involving such excisable products has been declared to an officer prior to the dispatch of such products from the other Member State, and

(b) the duty on such excisable products has been either paid or secured in the State,

and, where the document referred to in this subsection does not for any reason accompany such excisable products, it is a sufficient and lawful excuse for such trader to show that he or she had informed the person sending or dispatching such excisable products of the legal requirement for such a document.

(6) The provisions of subsection (5) shall apply with any necessary modification to wine dispatched by a small wine producer as if the reference to a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive were a reference to a small wine producer.

¹ O.J. No. L316 of 31 October, 1992, p.12

¹ O.J. No. L302 of 19 October, 1992, p.19

² O.J. No. L390 of 31 December, 1992, p.124

³ O.J. No. L365 of 31 December, 1994, p.46