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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2001 - onwards
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107. Provisions relating to vendors.

Repealed from 1 October 2001

(1) No person resident or established in the State shall dispatch or transport 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 unless he is approved by the Commissioners as a State vendor.

(2)

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

(b) An approval as aforesaid 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 he -

(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 his approval.

(c) The Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstanc

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