Imposition of Duties (No. 221) (Excise Duties) Order, 1975.

• Date: 16 December 1975
• Statutory Instrument No.: 307/1975

S.I. No. 307 of 1975.

IMPOSITION OF DUTIES (No. 221) (EXCISE DUTIES) ORDER, 1975.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), and section 46 of the Finance Act, 1975 (No. 6 of 1975), hereby order as follows: 1. This Order may be cited as the Imposition of Duties (No. 221) (Excise Duties) Order, 1975. 2. This Order shall come into operation on the 1st day of January, 1976.

3. ( a ) In this Order "the Order of 1972" means the Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972 ( S.I. No. 220 of 1972 ), and references to any tariff heading number, tariff subheading number or tariff code number are references to that tariff heading number, tariff subheading number or tariff code number in the Schedule to the Order of 1972.

( b ) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order. 4. (1) The duty of customs on spirits imposed by section 3 (1) of the Finance Act, 1920, is hereby varied—

( a ) by the deduction from the amounts of the rates of such duty specified in Part I of the First Schedule to that Act and chargeable immediately before the 1st day of January, 1976, in respect of every gallon of Perfumed Spirits entered in such manner as to indicate that the strength is not to be tested of £34.809,

( b ) by the deduction from the amounts of the rates of such duty specified in the said Part I and chargeable immediately before the said date in respect of every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested of £29.370, and

( c ) by the deduction from the amounts of the rates of such duty specified in the said Part I and chargeable immediately before the said date in respect of every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits of £21.7556.

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on spirits distilled or manufactured by any other process whatsoever in the State or imported into the State a duty of excise at the several rates specified in the second column of the First Schedule to this Order together with, in the case of immature spirits that have not been warehoused or have been warehoused for less than three years, an additional duty of excise at the several rates specified in the third column of that Schedule and so in proportion, in the case of both duties, for any less quantity:

Provided, however, that the said duties of excise shall, subject to compliance with any conditions the Revenue Commissioners see fit to impose, not be charged or levied on—

( a ) imported denatured spirits of any description mentioned in tariff code numbers 2208-215 and 2208-223, or

( b ) imported perfumery, cosmetics or toilet preparations of tariff heading number 33.06 which are based on the spirits referred to in clause (a) of this subparagraph, or

( c ) imported goods (other than food and drink and products intended for the manufacture of food and drink) containing spirits, or

( d ) imported chloroform (chloroforum), collodion (flexible collodion B.P.) ethyl acetate (ether acetic) and ethyl iodide containing a quantity of spirit that, in the opinion of the Revenue Commissioners, does not exceed the normal quantity, or

( e ) imported preparations which are recognised by the Revenue Commissioners as being of a kind used for medical purposes.

(3) ( a ) This subparagraph applies to spirits distilled or manufactured in the State and chargeable with the duties of excise imposed by subparagraph (2) of this Paragraph.

( b ) Where spirits to which this subparagraph applies are delivered from a bonded warehouse, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the said duties to be deferred to a day not later than—

(i) in case the spirits are so delivered in the month of February in any year, the 25th day of March in the same year, or

(ii) in any other case, the last day of the month succeeding the month in which the spirits are so delivered.

( c ) Where spirits to which this subparagraph applies are delivered from a bonded warehouse in the month of March in any year, no deferment of payment of duty as provided for in this subparagraph shall be allowed in respect of the spirits.

(4) Where in the case of spirits distilled or manufactured in the State and delivered from a bonded warehouse the benefit of deferment of payment of the duties of excise imposed by subparagraph (2) of this Paragraph is availed of, a duty of excise at the rate of £0.0334 per proof gallon shall be charged, levied and paid in addition to and at the same time as the said duties.

(5) If any person proves to the satisfaction of the Revenue Commissioners that any spirits in respect of which the duties of excise imposed by this Paragraph and set out in column 2 of the First Schedule to this Order have been paid have been delivered to him and used solely in the manufacture or preparation of any article recognised by the Commissioners as being used for medical purposes, or have been used for scientific purposes, he shall, subject to compliance with any Regulations made by the Commissioners under section 4 of the Finance Act, 1918, be entitled to obtain from the Commissioners repayment of the amount of the duties so paid in respect of the spirits so used and shall also, if he proves to the satisfaction of the Commissioners that the spirits so used were spirits to which the restrictions contained in the Immature Spirits (Restriction) Acts, 1947 to 1972, did not apply, be entitled to obtain from the Commissioners repayment of the amount of the additional duty of excise imposed by this Paragraph and set out in column 3 of the First Schedule to this Order in respect of immature spirits (if any) paid under this Order in respect of the spirits.

(6) Where in any statute or instrument made under statute the expression "foreign spirits" or the expression "Irish spirits" is used, then, in relation to the duties imposed by this Paragraph, the expression "foreign spirits" shall be taken to mean spirits imported into the State and the expression "Irish spirits" shall be taken to mean spirits distilled or manufactured in the State.

(7) Section 123 (5) of the Spirits Act, 1880, and section 8 (1) of the Finance Act, 1902, are hereby amended by the substitution, in each case, for the words from "until the difference" to the end of the subsection of "until the duty of customs, if any, chargeable thereon has been paid".

(8) In this Paragraph and in the First Schedule to this Order "spirits" means spirits of any description and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits. 5. (1) The duty of customs on wine imported into the State imposed by section 39 of and the Third Schedule to the Finance Act, 1969 (No. 21 of 1969), is hereby varied by the deduction from the rates of such duty chargeable immediately before the 1st day of January, 1976, on the goods mentioned in column (1) of the Table to this subparagraph of the amounts specified in column (2) of that Table opposite the mention of those goods in the said column (1)

TABLE

Description of Wine Amount of deduction (1) (2) £ Still Wine Not exceeding 25° of proof spirit the gallon 1737 Exceeding 25° but not exceeding 30 of proof spirit the gallon 1937 Exceeding 30° of proof spirit the gallon 2637 Sparkling Wine the gallon 3374 Wine exceeding 42° of proof spirit: The additional duty applied to every degree or fraction of a degree above 42° of proof spirit the gallon 0175

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on wine which is sent out of his premises by a maker for sale of wine, or which is imported into the State, a duty of excise at the several rates specified in the Second Schedule to this Order.

(3) In this Paragraph and in Paragraph 6 of and the Second Schedule to this Order "wine" means any liquor obtained from the total or partial alcoholic fermentation of fresh grapes or the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts, and shall include grape must with fermentation, arrested by the addition of alcohol. 6. (1) The duty of customs on the importation of wine of the kind mentioned at tariff heading number 22.07 (hereinafter referred to as "made wine") is hereby varied by the deduction from the rates of such duty chargeable immediately before the 1st day of January, 1976, on the goods mentioned in column (1) of the Table to this subparagraph of the amounts specified in column (2) of that Table opposite the mention of those goods in the said column (1).

TABLE

Description of Made Wine Amount of deduction (1) (2) £ Still: Not exceeding 25° of proof spirit the gallon 1359 Exceeding 25° but not exceeding 30° of proof spirit the gallon 1429 Exceeding 30° of proof spirit the gallon 174 Sparkling the gallon 2639 Made wine exceeding 42° of proof spirit: The additional duty applied to every degree or fraction of a degree above 42° of proof spirit the gallon 0141

(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on made wine which is sent out of his premises by a maker for sale of such a beverage, or which is imported into the State, a duty of excise at the several rates specified in the...