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Chapter 1 Interpretation, Liability and Payment (ss. 96-109A) |
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96. Interpretation (Part 2). |
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97. Excisable products (Part 2). |
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98. Importation from outside territory of European Union |
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98A. Release for consumption. |
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98B. Chargeability of excisable products released for consumption |
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⚠ 99. Liability of persons. |
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99A. Assessment of excise duty payable. |
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99AA. Estimation of excise duty due. |
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99AB. Time limits. |
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99B. Penalty for deliberately or carelessly making incorrect returns, etc. |
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99C. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc. |
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100. Duties to apply to excisable products released for consumption in another Member State. |
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101. All excisable products are liable for all liabilities, penalties and forfeitures of a warehousekeeper. |
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102. Treatment of excisable products released for consumption. |
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103. Payment. |
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104. Reliefs. |
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105. Repayments. |
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105A. Underpayments. |
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105B. Repayment of overpaid duty. |
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105BA. Unjust enrichment. |
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105C. Period for repayment claims. |
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105D. Interest on repayment of duty. |
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106. Remission of losses. |
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107. General mutual assistance. |
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108. Mutual assistance for the recovery of claims. |
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108A. Warehousing. |
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109. Authorisation of warehouse-keepers and approval of tax warehouses. |
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109A. Authorisation of registered consignors. |
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Chapter 2A Intra-European Union Movement under a Suspension Arrangement (ss. 109B-109P) |
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109B. Interpretation (Chapter 2A). |
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109C. Product scope (Chapter 2A). |
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109D. Member State territories, exceptional arrangements (Chapter 2A). |
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109E. Consignments to another Member State under a suspension arrangement. |
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109F. Consignment to consignee in another Member State under computerised system. |
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109G. Consignment to place of exportation in another Member State under computerised system. |
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109H. Cancellation or amendment of electronic administrative document. |
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109I. Consignment to another Member State where computerised system is unavailable. |
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109IA. Authorisation of registered consignees. |
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109J. Consignments to the State under suspension arrangement. |
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109K. Completion of consignment. |
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109L. Report of receipt. |
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109M. Report of export. |
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109N. Confirmation of receipt and export by alternative means. |
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109O. Exceptional procedures. |
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109P. Transitional arrangements. |
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Chapter 2B Intra-European Union Movement of Duty-Paid Excisable Products (ss. 109Q-109Y) |
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109Q. Interpretation (Chapter 2B). |
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109R. Product scope (Chapter 2B). |
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109RA. Movement of excisable products for commercial purposes |
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109S. Member State territories, exceptional arrangements (Chapter 2B). |
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109SA. Consignment of excisable products, duty-paid in the State, to another Member State for commercial purposes |
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109SB. Consignment to the State of excisable products released for consumption in another Member State for commercial purposes |
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109SC. Report of receipt of duty-paid consignment |
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109T. Consignment to the State of excisable products released for consumption in another Member State. |
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109TA. Consignment to the State where computerised system is unavailable |
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109U. Distance selling from another Member State. |
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109V. Consignment of excisable products, duty-paid in the State, to another Member State. |
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109VA. Unavailability of the computerised system to a certified consignor in the State |
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109W. Distance selling to another Member State. |
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109X. Additional requirements. |
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109Y. Transitional arrangements |
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Chapter 2 Intra-Community Movement (ss. 110-117) |
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110. Scope (Chapter 2). |
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111. Treatment of excisable products released for consumption in another Member State. |
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112. Provisions relating to vendors. |
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113. Tax representatives. |
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114. Application of Article 5.2 of Council Directive No. 92/12/EEC. |
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115. Movement of excisable products under a suspension arrangement from the State to other Member States. |
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116. Movement of excisable products under a suspension arrangement to the State from other Member States. |
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117. Accompanying documents. |
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Chapter 3 Offences, Penalties and Proceedings (ss. 118-132) |
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118. Interpretation (Chapter 3). |
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119. Evasion of excise duty. |
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120. Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963. |
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121. Offences generally. |
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122. Offences in relation to false returns, claims etc. |
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123. Resisting, obstructing, giving false information. |
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124. Penalty. |
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124A. Administrative penalties for breach of provisions or regulations. |
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125. Forfeiture. |
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125A. Forfeiture of alcohol products on unlicensed premises. |
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126. Proceedings in relation to offences. |
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127. Notice of claim. |
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128. Proceedings for condemnation by court. |
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129. Damages. |
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130. Mitigation. |
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131. Presumptions. |
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132. False evidence, punishment as for perjury. |
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Chapter 4 Powers of Officers (ss. 133-144A) |
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133. Interpretation (Chapter 4). |
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134. Power to stop vehicles. |
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135. Power to examine and search vehicles and to take samples. |
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136. Entry and search of premises. |
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136A. Power to stop, question and search for intraCommunity baggage. |
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137. General provision concerning samples. |
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137A. Substitute fuels. |
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138. Powers of officers in respect of certain tobacco products. |
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139. Power of arrest and detention of persons. |
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139A. Excise: designation of secure premises for keeping of detained or seized goods. |
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140. Detention of goods and vehicles. |
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141. Seizure of goods and vehicles. |
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142. Notice of seizure. |
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143. Notice of claim. |
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144. Power to deal with seizures, before and after condemnation. |
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144A. Delegation of powers, functions and duties of Commissioners. |
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Chapter 5 Miscellaneous (ss. 145-153) |
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145. Appeals to Commissioners. |
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146. Appeals to Appeal Commissioners. |
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147. Payment of duty pending appeal. |
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148. Exclusion of criminal matters. |
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149. Repeals and revocations (Part 2). |
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150. Saver. |
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151. Continuity. |
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152. Commencement. |
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153. Regulations. |
