(1) Chapter 3 of Part 2 of the Finance Act 2005 is amended in subsection (1) of section 71 -

(a) by inserting the following definition after the definition of "fine cut tobacco for the rolling of cigarettes":

"'importer' means a person who, for commercial purposes, brings tobacco products into the State, and includes a person who brings tobacco products from another Member State;",

and

(b) by substituting the following for the definition of "release for consumption":

"' release for consumption ' has the same meaning as it has in Part 2 of the Finance Act 2001;".

(2) Chapter 3 of Part 2 of the Finance Act 2005 is amended by substituting the following for section 72:

"72. Charging and rates.

In addition to any other duty that may be chargeable, and subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as tobacco products tax, shall be charged, levied and paid at the rates specified in Schedule 2 on all tobacco products -

(a) released for consumption in the State, or

(b) released for consumption in another Member State and brought into the State.".