Motor-Cycle Excise Duty Regulations, 1984.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the motor-cycle Excise Duty Regulations, 1984.
(2) These Regulations shall come into operation on the 1st day of January, 1985.
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paragraphs: In these Regulations—
"approved", "approved of" and "prescribed" mean, respectively, approved, approved of and prescribed by the Commissioners;
"chargeable motor-cycle" means a motor-cycle which is chargeable with the duty;
"delivery", "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. 273) (Excise Duty on Motor-cycles) Order, 1984 ( S.I. No. 354 of 1984 );
"proper collector" means the collector of Customs and Excise of the collection to which motor-cycles liable to the duty are imported or in which such motor-cycles are delivered;
"proper officer" means the officer of Customs and Excise in charge of a specified port or place of importation or exportation or any other place or premises.
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paragraphs: (1) The information to be furnished by a person required to be licensed under paragraph 15 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 15 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 licensed under paragraph 15 of the Order shall, within fourteen days of his becoming such a manufacturer notify the Commissioners in writing that he is such a manufacturer.
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paragraphs: (1) A licensed manufacturer or an importer who wishes to warehouse, without payment of the duty, chargeable motor-cycles under paragraph 10 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 importer shall, within seven days immediately following the date of his becoming aware of such cesser, inform the Commissioners in writing thereof.
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paragraphs: Before remission or repayment of the duty in respect of any motor-cycle is allowed under paragraph 8 (1) (a) of the Order, the motor-cycle 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 this claim shall produce evidence to the Commissioners' satisfaction that the duty was paid and was not repaid.
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paragraphs: The duty shall become due in respect of chargeable motor-cycles delivered in the State at the time of the said delivery.
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paragraphs: (1) A person who is liable to pay the duty and who wishes to obtain its deferral under paragraph 7 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.
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paragraphs: (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) Every manufacturer shall keep full and true accounts entered up to date of—
( a ) all articles and materials, including parts and accessories of motor-cycles and tyres, imported or received by him for use in the manufacture of chargeable motor-cycles;
( b ) all chargeable motor-cycles manufactured by him;
( c ) all chargeable motor-cycles delivered from his premises.
(3) Every person liable to pay the duty who, under approved arrangements, sends out from his premises a chargeable motor-cycle 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.
(4) 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-cycles or which relate to the importation, receipt, manufacture, sale or delivery of chargeable motor-cycles 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).
(5) The records and accounts referred to in this Regulation shall, insofar as they relate to a motor-cycle of any description, contain the several particulars of the make, model, colours and the letters and numbers of the frame and engine thereof and the cubic capacity of the engine or the power output of the motor thereof or as many of such several particulars as are applicable to the motor-cycle and shall, insofar as they relate to articles and materials, including parts and accessories of motor-cycles 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.
(6) 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.
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paragraphs: (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 7 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 shall, not later than the twenty-third 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 7 of the Order shall, before any chargeable motor-cycle 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 motor-cycle 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-cycles manufactured by him; and
( b ) all articles and materials, including parts and accessories of motor-cycles and tyres, imported or received by him for the purposes of manufacture of chargeable motor-cycles.
(4) The return referred to in paragraph (3) of this Regulation shall be furnished within one calendar 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.
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paragraphs: (1) Where a chargeable motor-cycle, other than a motor-cycle on which the duty has been remitted or repaid by virtue of paragraph 8 of the Order, is delivered from the premises of a licensed manufacturer or removed from warehouse, as the case may be, such manufacturer or the warehousekeeper shall forthwith give to the person to whom the motor-cycle is so delivered a certificate in the form prescribed under paragraph 2 or 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-cycle which has been manufactured or imported by him becomes payable by him, issue in respect of such motor-cycle a certificate in such form as may be prescribed from time to time by the Commissioners.
( b ) Certificates issued under this paragraph shall be issued in consecutive numerical sequence and shall be signed by the licensed 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 licensed 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 the licensed manufacturer or warehousekeeper in respect of any motor-cycle.
( 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 a licensed manufacturer or warehousekeeper, as the case may be, or by another person authorised by him in writing to do so and the licensed 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 motor-cycle or where the motor-cycle has been exempted from payment of the duty under any enactment, issue to the person who, in accordance with Regulation 9 of these Regulations, is required to make a return or declaration in respect of the motor-cycle or to the person who has made such return or declaration in respect of the motor-cycle a certificate in such form as may be prescribed from time to time by the Commissioners.
(4) Where a motor-cycle which is not a chargeable motor-cycle 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 such form as may be prescribed from time to time by the Commissioners in respect of the said motor-cycle and such person shall forthwith give the certificate to the person to whom the motor-cycle 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.
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paragraphs: 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.
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paragraphs: 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.
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-cycles liable to excise duty and the method of securing and collecting the duty payable thereon. They also provide for the conditions under which manufacturers' licences may be issued.