S.I. No. 361/1984:

MOTOR VEHICLE EXCISE DUTY REGULATIONS, 1984.

MOTOR VEHICLE EXCISE DUTY REGULATIONS, 1984.

The Revenue Commissioners in exercise of the powers conferred on them by section 75 of the Finance Act, 1984 (No. 9 of 1984), and (as respects Regulation 15 of these Regulations) section 8 of the Finance (Excise Duties on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Motor Vehicle Excise Duty Regulations, 1984.

(2) These Regulations shall come into operation on the 1st day of January, 1985.

2. In these Regulations--

"approved" "approved of" and "prescribed" mean, respectively, approved, approved of and prescribed by the Commissioners;

"chargeable motor vehicle" means a motor vehicle which is chargeable with the duty;

"category A motor vehicles", "category B motor vehicles" "delivery of goods", "licensed manufacturer" and "manufacturer" (and cognate words) have, respectively, the meanings assigned to them by the Order;

"collector" means collector of Customs and Excise;

"the Commissioners" means the Revenue Commissioners;

"the duty" means the duty imposed by Paragraph 4 of the Order;

"officer" means officer of Customs and Excise;

"the Order" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 );

"proper collector" means the collector of Customs and Excise of the collection to which motor vehicles liable to the duty are imported or in which such vehicles are delivered;

"proper officer" means the officer of Customs and Excise in charge of a specified port or place of importation or exportation of any other place or premises.

3. (1) The information to be furnished by a person required to be licenced under paragraph 17 of the Order shall be in such form as may be specified from time to time or in any particular case by the Commissioners.

(2) Where information furnished under paragraph 17 of the Order ceases to be correct or accurate, the relevant holder of or applicant for a licence under that paragraph shall, within seven days immediately following the date of his becoming aware of such cesser, inform the Commissioners in writing thereof.

(3) A manufacturer who is not required to be licenced under paragraph 17 of the Order shall, within fourteen days of his becoming such a manufacturer notify the Commissioners in writing that he is such a manufacturer.

4. (1) A licensed manufacturer or an importer who wishes to warehouse, without payment of the duty, chargeable motor vehicles under paragraph 11 of the Order shall apply in writing to the Commissioners for permission to so warehouse and in connection with such application shall furnish to the Commissioners, in the form which they may from time to time specify, such information as they may require.

(2) Where information furnished under paragraph (1) of this Regulation ceases to be correct or accurate, the relevant licensed manufacturer or importer shall, within seven days immediately following the date of his becoming aware of such cesser, inform the Commissioners in writing thereof.

5. (1) Where the Commissioners permit a licensed manufacturer to import motor vehicles parts and accessories or tyres under paragraph 13 of the Order without payment of the duty of excise thereon, the manufacturer shall, prior to the removal of such goods from the port or place or importation, provide a written declaration and undertaking, duly completed and signed by him, on the relative import entry for the goods, in the following form or in such other form as may be specified form time to time or in any particular case by Commissioners--

"I hereby declare that I am a licensed manufacturer (licence number ........... ) for the purpose of motor vehicles excise duty and that the goods entered herein will be removed directly to the premises at ....................... (specify full address) for use in the manufacture of chargeable motor vehicles."

(2) Where the Commissioners permit a licensed manufacturer to take delivery of tyres under paragraph 13 of the Order without payment of the duty of excise thereon, the said manufacturer shall, at the time such tyres are ordered by him, provide for the supplier thereof a written declaration and undertaking, duly completed and signed by him, in the following form or in such other form as may be specified from time to time or in any particular case by the Commissioners--

"I hereby declare that I am a licensed manufacturer of motor vehicles for the purposes of motor vehicle excise duty (licence number ........... ) and that the tyres the subject of this order are intended for use in the manufacture of chargeable motor vehicles liable to the said duty and I hereby undertake to be accountable to the Revenue Commissioners for any duty of excise which may become payable on such tyres at any time after receipt thereof by me."

6. Before remission or repayment of the duty in respect of any motor vehicle is allowed under paragraph 9(1) (a) of the Order, the vehicle shall be entered under the Customs Acts and produced to the proper officer, before shipment, loading or exportation thereof and, in the case of a claim for repayment of the duty, the person making the claim shall produce evidence to the Commissioners' satisfaction that the duty was paid and was not repaid.

7. Every licensed manufacturer and every person who imports chargeable motor vehicles by way of trade shall--

(a) not later than the time at which duty at the rates imposed by the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 first becomes chargeable on the motor vehicles imported or delivered by him, as the case may be, declare in writing to the Commissioners the price, inclusive of all taxes and duties, at which he will recommend that any such motor vehicle (complete with all fittings or accessories normally attached thereto at the time of retail sale) should be sold, or offered for sale, by retail, and

(b) notify the Commissioners in writing of the intention to alter the price aforesaid of any motor vehicle at least twenty-one days in advance of any such alteration and furnish in writing to the Commissioners as revised declaration of the price aforesaid as so altered of any motor vehicle imported or delivered by him.

8. The duty shall become due in respect of chargeable motor vehicles delivered in the State at the time of the said delivery.

9. (1) A person who is liable to pay the duty and who wishes to obtain its deferral under paragraph 8 of the Order, shall--

(a) apply in writing to the Commissioners for permission to defer payment of the duty and obtain their approval of the arrangements by which payment is to be deferred, and

(b) provide such security as the Commissioners may from time to time require for payment by him of any duty the payment of which is permitted to be deferred in accordance with these arrangements.

(2) The Commissioners may vary or revoke any approval granted under this Regulation.

10. (1) Every person liable to pay the duty shall keep full and true records in such form as the Commissioners may from time to time or in any particular case require of all transactions which affect or may affect his liability to the duty.

(2) (a) A licensed manufacturer shall keep in a continuous and permanent form, approved by the Commissioners, full and true accounts entered up to date of--

(i) all chargeable motor vehicles imported by him or received by him under an approved arrangement in respect of which the duty has not been paid or secured;

(ii) all other motor vehicles which after manufacture by him are chargeable motor vehicles;

(iii) all articles and materials, including parts and accessories of motor vehicles and tyres, imported or received by him for use in the manufacture of chargeable motor vehicles;

(iv) all chargeable motor vehicles manufactured by him;

(v) all motor vehicles which were converted by him so as to be vehicles other than chargeable motor vehicles and all category A motor vehicles which were converted by him so as to be category B motor vehicles;

(vi) all chargeable motor vehicles which were permitted to be delivered temporarily for display or exhibition under paragraph 9(4) of the Order;

(vii) all motor vehicles exported by him in respect of which any remission or repayment of the duty is claimed;

(viii) all chargeable motor vehicles delivered by him to a person under approved arrangements without payment of the duty;

(ix) all motor vehicles which are permitted under paragraph 9 of the Order to be destroyed or to be used by him for experimental, research or quality control purposes under approved arrangements;

(x) all other chargeable motor vehicles delivered from his premises.

(b) A licensed manufacturer who receives a chargeable motor vehicle in accordance with paragraph 9(1)(c) of the Order shall keep such records and accounts and preserve them for such period as the Commissioners may require and shall in addition, furnish to the person who supplied the vehicle to him such declaration or return as the commissioners may require.

(3) Every manufacturer, other than a licensed manufacturer, shall keep full and true accounts entered up to date of--

(a) all articles and materials, including parts and accessories of motor vehicles and tyres, imported or received by him for use in the manufacture of chargeable motor vehicles;

(b) all chargeable motor vehicles manufactured by him;

(c) all chargeable motor vehicles delivered from his premises.

(4) (a) Every person liable to pay the duty who, under approved arrangements, sends out from his premises a chargeable motor vehicle to any person without payment of the duty chargeable thereon shall keep and preserve for a period of three years any declaration or requisition or other document required by the Commissioners to be presented to him by the person to whom the vehicle is sent out and shall allow an officer to inspect the document and to remove and retain such document, or a copy thereof, for such period as may be reasonable.

(b) Every licensed manufacturer and warehousekeeper who is permitted under paragraph 9(4) of the Order to send out temporarily for display or exhibition from his premises or from warehouse any chargeable motor vehicle shall keep a full and true record in such form as the Commissioners may from time to time or in any particular case require, entered up to date showing--

(i) the name and address of the person organising the trade fair or similar event at which the vehicle is displayed or exhibited;

(ii) the date of sending out of the vehicle;

(iii) the amount of the duty chargeable on the vehicle;

and shall keep and preserve for a period of three years any agreement in writing and any other document whatsoever relating to the transaction and shall allow an officer to inspect the documents and to remove and retain such documents, or copies thereof, for such period as may be reasonable.

(5) Records kept by a person pursuant to this Regulation and any books, invoices, credit notes, receipts, accounts, vouchers, debit notes, bank statements or other documents whatsoever which relate to the importation or receipt by the person of materials used or kept for use by him in the manufacture of chargeable motor vehicles or which relate to the importation, receipt, manufacture, sale or delivery of chargeable motor vehicles by the person and which are in the possession, custody or procurement of the person and, which in the case of any such invoice, credit note, debit note, receipt, account, voucher or other document whatsoever, has been issued by the person to another person, and any copy thereof which is in the possession, custody or procurement of the person shall be retained in his possession, custody or procurement for a period of six years from the date of the latest transaction to which the records or any of the other documents relate:

Provided that this Regulation shall not require the retention of records or documents, in respect of which the Commissioners notify the person concerned that retention is not required, nor shall it apply to the books and papers of a company which have been disposed of in accordance with section 305 (1) of the Companies Act, 1963 (No. 33 of 1963).

(6) The records and accounts referred to in this Regulation shall, insofar as they relate to a vehicle of any description, contain the several particulars of the make, model, version, body type, roof type, colours, seats and the letters and numbers of the chassis or frame and engine thereof or as many of such several particulars as are applicable to the vehicle and shall, insofar as they relate to articles and materials, including parts and accessories of motor vehicles and tyres, contain such several particulars as are sufficient for the identification of each such article and of each category or class of such materials.

(7) Accounts kept by a person pursuant to this Regulation shall be kept and preserved by him for a period of six years from the date of the latest transaction to which the accounts relate.

11. (1) Every person liable to pay the duty otherwise than at the time of importation who has been permitted by the Commissioners to defer payment of the duty under paragraph 8 of the Order shall, not later than the seventh day of each month, furnish to the proper collector a true and correct return, in such form as may be specified from time to time or in any particular case by the Commissioners, of the duty for which he became liable during the previous month and such other particulars as may be specified from time to time or in any particular case by the Commissioners and shall not later than noon on the last day of each month pay to the proper collector the duty which became payable during the month to which the return relates.

(2) Every manufacturer who has not been permitted by the Commissioners to defer payment of the duty under paragraph 8 of the Order shall, before any chargeable motor vehicle on which the duty has not been paid is delivered from his premises, furnish to the proper collector a true and correct declaration in such form as may be specified from time to time by the Commissioners of the amount of the duty payable on the vehicle and containing such particulars as may be specified from time to time by the Commissioners and shall at the same time, pay the duty to the proper collector.

(3) A licensed manufacturer shall, when required to do so by the Commissioners, furnish to them a return in such form as the Commissioners may from time to time or in any particular case require, for each year or other period, as the Commissioners may specify, in respect of--

(a) all chargeable motor vehicles imported, received or manufactured by him;

(b) all other vehicles received by him for use in the manufacture of chargeable motor vehicles;

(c) all complete or substantially complete aggregates of parts of motor vehicles imported by him; and

(d) all articles and materials, including parts and accessories of motor vehicles and tyres, imported or received by him for the purposes of manufacture of chargeable motor vehicles;

showing the number, description, quantity and value (as may be specified by the proper officer) of each category or class of such vehicles, aggregates, articles and materials specified in the foregoing subparagraphs--

(i) the stock balance brought forward from the previous year or period, as appropriate;

(ii) the number, description, quantity and value (as applicable) imported, received or manufactured by him in the year or period, as appropriate;

(iii) the number, description, quantity and value (as applicable) used in a process of manufacture (including the conversion or modification of chargeable motor vehicles which, as converted or modified, are nonchargeable vehicles) or delivered from his premises or otherwise disposed of in a manner approved by the Commissioners in the year or period, as appropriate; and

(iv) the balance remaining in stock at the end of the year or period, as appropriate.

(4) The return referred to in paragraph (3) of this Regulation shall be furnished within one calender month of the end of the year or other period to which it relates unless the Commissioners allow the return to be furnished at a later time.

(5) A person shall not cancel, obliterate or alter any entry in a return or declaration required to be furnished under these Regulations.

12. (1) Where a chargeable motor vehicle, other than a motor vehicle on which the duty has been remitted or repaid by virtue of paragraph 9 of the Order, is delivered from the premises of a licensed manufacturer or removed from warehouse, as the case may be, the manufacturer or the warehousekeeper, concerned, shall forthwith give to the person to whom the vehicle is so delivered a certificate in the form prescribed under paragraph 2 and 3 of this Regulation, as may be appropriate.

(2) (a) Subject to such conditions or restrictions as the Commissioners may from time to time or in any particular case impose, a licensed manufacturer or warehousekeeper may, at the time when the duty chargeable on any motor vehicle which has been manufactured or imported by him and of which the price stands declared in accordance with Regulation 7 of these Regulations, becomes payable by him, issue in respect of such a vehicle a certificate in the form number MV3-1A in the Schedule to these Regulations or in such other form as may be prescribed from time to time in any particular case.

(b) Certificates issued under this paragraph shall be issued in consecutive numerical sequence and shall be signed by the manufacturer or warehousekeeper, as the case may be, or by another person authorised by him in writing to give the certificate on his behalf.

(c) A copy of every certificate issued under this paragraph shall be kept by the manufacturer or warehousekeeper in sequential order and shall be surrendered by him on demand to the proper officer.

(d) Save where the Commissioners may otherwise allow, not more than one certificate shall be issued by a manufacturer or warehousekeeper in respect of any motor vehicle.

(e) All forms of certificate referred to in this paragraph and all copies thereof shall remain the property of the Commissioners at all times and shall be supplied by them to a licensed manufacturer or warehousekeeper only upon receipt by the proper collector of a written requisition signed by the manufacturer or warehousekeeper, as the case may be, or by another person authorised by him in writing to do so and the manufacturer or warehousekeeper shall be responsible for the safe custody and proper use of such forms and copies thereof and shall keep a stock account thereof which shall be balanced by him at the end of every calendar month or at such other time as may be required by the proper officer and shall be available for inspection at all reasonable times by an officer.

(f) If a form of certificate referred to in this paragraph or any portion or copy of such form is lost or destroyed while in the custody of a licensed manufacturer or warehousekeeper, that person shall immediately inform the proper officer of the fact and shall furnish to the proper collector, as soon as may be, a declaration made and subscribed by him in accordance with the Statutory Declarations Act, 1938 (No. 37 of 1938), setting out the circumstances of such loss or destruction and stating that neither the form nor any portion or copy thereof has, to the best of his knowledge and belief, been fraudulently appropriated or used by any person for the purpose of evasion of the duty and also stating that any form or portion or copy thereof which has been lost will, if recovered by him, be surrendered by him to the proper officer.

(3) The proper collector may, where the duty is paid or secured on any vehicle or where the vehicle has been exempted from payment of the duty under any enactment issue to the person who, in accordance with Regulation 11 of these Regulations, is required to make a return or declaration in respect of the vehicle or to the person who has made such return or declaration in respect of the vehicle a certificate in the form numbered MV4-1 in the Schedule to these Regulations or in such other form as may be prescribed from time to time.

(4) Where a motor vehicle which is not a chargeable motor vehicle is imported or manufactured, the importer or manufacturer, as the case may be, shall, at the time of importation or delivery, as the case may be, furnish to the proper collector or proper officer a true and correct return or declaration in such form as may be specified from time to time by the Commissioners; and where the said return or declaration is duly made, the said collector or officer may issue to such person a certificate, in the form numbered MV5-1 in the Schedule to these Regulations or in such form as may be prescribed from time to time, in respect of the said vehicle and such person shall forthwith give the certificate to the person to whom the vehicle is delivered.

(5) A person shall not cancel, obliterate, or alter any entry in a certificate issued under this Regulation, save that, in the case of a certificate issued under paragraph (2) of this Regulation the person issuing the said certificate may make an alteration by way of correction if the alteration is initialled by him.

(6) If a certificate issued under this Regulation or any portion of such a certificate is lost or destroyed, the Commissioners may, upon written application made to the proper collector giving such information as may be required by them together with an undertaking that the certificate, or any such portion, which has been lost or destroyed will, if recovered, be immediately surrendered to the Commissioners, and on payment to the proper collector of such fee as they may specify, issue a certificate in substitution for that lost or destroyed.

13. Any notice, notification, certificate or requirement which is authorised or required to be given, served, made, sent or issued under the Order or under these Regulations may be sent by post.

14. Where, as respects any class of persons, the Commissioners by special authority so allow, and subject to any conditions which they may think fit to impose, compliance, in whole or in part, with any of these Regulations shall not be required.

15. The Motor Vehicle Excise Duty Regulations, 1979, ( S.I. No. 60 of 1979 ) are hereby revoked.

GIVEN this 21st day of December, 1984.

P. F. CURRAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down conditions governing the importation, manufacture and warehousing of motor vehicles liable to excise duty and the method of securing and collecting the duty payable thereon. They also provide for the control of the importation and receipt of parts, accessories and tyres for use in the manufacture of dutiable motor vehicles and for the conditions under which manufacturers' licences may be issued.

FORM MV3-1A

NOTES

Box 1 (a) State name of licensed manufacturer or approved importer.

Box 6 State whether saloon, station wagon, horsebox, van, omnibus, minibus, open lorry, motor cycle or other type.

Box 10 A window includes a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen.

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ADDITIONAL NOTES

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1. Any alteration made in this Certificate must be initialled by the person giving the Certificate.

2. Any person who misuses ths Form/Certificate incurs severe penalities.

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FORM MV4-1

NOTES

Box 6 State whether saloon, station wagon, horsebox, van, omnibus, minibus, open lorry, motor cycle or other type.

Box 10 A window includes a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen.

Box 12 State whether petrol only, LP gas only, petrol and LP gas, diesel, electricity, steam, etc.

ADDITIONAL NOTES

1. Any person who misuses this Certificate incurs severe penalties.

2. The attention of all persons importing vehicles permanently into the Republic of Ireland is drawn to the fact that such vehicles must be lisenced and insured in the Republic or Ireland before being used in any public place. Any person permanently resident in the Republic of Ireland must hold an Irish driving licence before driving a mechanically propelled vehicle.

FORM MV5-1

CUSTOMS & EXCISE

MOTOR VEHICLE EXCISE DUTY CERTIFICATE

FOR VEHICLE REGISTRATION PURPOSES

To the local Taxation Officer: The vehicle described hereunder may be registered without Customs & Excise restriction

NOTES

1. Any person who misuses this Certificate incurs severe penalties.

2. The attention of all persons importing vehicles permanently into the Republic of Ireland is drawn to the fact that such vehicles must be lisenced and insured in the Republic or Ireland before being used in any public place. Any person permanently resident in the Republic of Ireland must hold an Irish driving licence before driving a mechanically propelled vehicle.