Public Notice 1880 - Import of excisable products from EU member

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					                                                  PN No. 1880
                                                   June 2000




IMPORT OF EXCISABLE PRODUCTS
FROM EU MEMBER STATES FOR
COMMERCIAL PURPOSES




WHO SHOULD READ THIS LEAFLET?


Persons other than authorised warehousekeepers, who
wish to import excisable products from other Member
States for commercial purposes, as Registered Excise
Traders (RETs) or Non-Registered Excise Traders



Other Notices in this Series:
No. 1877        Excise: Tax Warehouses and Duty
                Suspension
No. 1878        Duty-Free? Customs & Excise
                Information for Travellers
INTRODUCTION

This leaflet is intended as a brief guide for persons other than warehousekeepers who wish
to import excisable products from EU Member States, for commercial purposes. It is not an
interpretation of the law.
The principal legislation is:
Council Directive 92/12/EEC
Finance Act 1992
SI No 430/92
Further information can be obtained from the offices listed on the back of this leaflet.




THE EUROPEAN UNION

1.    Which countries are Member States of the European Union (EU)?
Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg,
Netherlands, Portugal, Spain, Sweden and The United Kingdom.
Note: The territories listed below are not regarded as part of the European Union for the purpose of
trade in excisable products.
         The Canary Islands, Ceuta, and Melilla (Spain)
         The Channel Islands and Gibraltar (UK)
         Greenland and the Faroe Islands (Denmark)
         The island of Helgoland and the territory of Buesingen (Germany)
         Livigno, Campione d’Italia and the Italian parts of Lake Lugano (Italy)
         The Aland Islands (Finland)
         The French Overseas Departments
         Mount Athos (Greece)



GENERAL INFORMATION

2.    What are excisable products?
Alcohol and alcoholic beverages (e.g. wine, beer, cider, spirits)
Tobacco and tobacco products (including cigarettes, cigars and cigarillos)
Mineral oils (in practice, motor and heating fuels, including additives)


3.    Are there any prohibitions or restrictions on importing excisable products?
Yes. Excisable products may only be imported under Revenue approved procedures.
4.    Do the same procedures apply to all excisable products?
No. Procedures are similar, but there are some variations. For example, if you are an oil trader,
there is a simplified system in relation to the importation of hydrocarbon oils and L.P.G. from
Northern Ireland, via facilitation offices at Bridgend, Lifford, Monaghan and Carrickcarnan.
Excise duty on cigarettes and fine cut (“Roll your own”) tobacco is accounted for by means of a
tax stamp applied to the pack under the cellophane. If you wish to import these products, you
must ensure that they bear an Irish tax stamp before resale. If you require further information,
please contact any of the offices listed on the back of this leaflet.


5.    How much excise duty is payable?
Different rates of excise duty apply to each category of excisable product. Current rates of
excise duty are published in Part 5 of the Customs & Excise Tariff of Ireland. If in doubt,
please contact any of the offices listed on the back of this leaflet.


6.    Are excisable products imported from other Member States subject to VAT?
Yes. In the case of alcohol and alcoholic beverages, the VAT is payable at the same time as the
excise duty.


RETs and Non-RETs

7.    What is a Registered Excise Trader?
A person, other than an authorised warehouse- keeper, who, in the course of his/her business,
is authorised to receive at designated premises, excisable products from another Member State
under duty suspension arrangements. Special application for standing approval is required,
and may take some weeks to process.


8.    What is a Non-Registered Excise Trader?
A person, other than an authorised warehouse- keeper or registered excise trader, who may
occasionally in the course of his/her business, receive excisable products from another Member
State under duty suspension arrangements. A Non-RET is sometimes referred to as an
occasional importer. Advance application is necessary, on a consignment by consignment
basis.


9.    When must the excise duty be paid?
In the case of a RET, excise duty must be paid or accounted for (under duty deferment
arrangements) immediately on receipt of the goods. One of the conditions for approval as a
RET is that you enter a direct debit arrangement. Once your application for this arrangement is
accepted, you will be issued with a Trader Account No. (TAN) against which all duty debits
will be made.
Non-RETs must pay or secure excise duty before the goods are dispatched from the other
Member State.
10.   Are there forms to complete for each consignment?
Yes. You (or a Customs Agent acting on your behalf) must complete an Excise Duty Entry
(EDE). The consignor must prepare an official document to accompany the goods at all times
during their movement.
Where goods are purchased under a duty suspended regime, (i.e. from a tax warehouse), the
appropriate form is an Administrative Accompanying Document
A Simplified Accompanying Document is appropriate where duty has been paid in the Member
State of dispatch, but you will still be liable for the Irish rate of duty and VAT.


11.   Are there any other conditions?
Yes. You must give the local Customs & Excise Office at least 2 working days advance notice
of arrival of the goods.
On arrival, Customs & Excise must be notified and the goods held intact for 4 hours to
facilitate inspection. You will also be required to discharge the accompanying documentation.


12.   Where should I start?
Before commencing any transaction, contact the office of your local Collector of Customs &
Excise with a view to getting approval. Such approval, if granted, is subject to compliance with
certain conditions. You may also be subject to licensing provisions.



FURTHER INFORMATION
The Revenue Website, www.revenue.ie

Your local Collector’s Office. Contact Details
TAX WAREHOUSES AND AUTHORISED WAREHOUSEKEEPERS

The general conditions, directions and requirements relating to tax warehouses and authorised
warehousekeepers are outlined in Revenue Notice No. 1877 (November 1998). This notice can
be obtained from your local Collector’s Office, or can be accessed on the Revenue website,
shown above.