Control of Excisable Products Regulations, 2001
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Control of Excisable Products Regulations, 2001.
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paragraphs: These Regulations come into operation on 1 October 2001.
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paragraphs: The Control of Excisable Products Regulations, 1992 ( S.I. No. 430 of 1992 ), are revoked.
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paragraphs: (1) In these Regulations, except where the context otherwise requires-
“accompanying document” has the same meaning as it has in section 117(1) of the Act of 2001;
“advance declaration” shall be read in accordance with Regulation 18;
“Act of 2001” means, the Finance Act, 2001 (No. 7 of 2001);
“approved” means approved by the Commissioners;
“CN -Code reference” means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 19871 ;
“declarant” has the meaning assigned to it by Regulation 6;
“duty guarantee document” shall be read in accordance with Regulation 18;
“main accompanying document” means—
(a) a document in the form of the document prescribed in Commission Regulation (EEC) No. 2719/92 of 11 September 19921 , or
(b) a commercial document provided for under that Regulation containing the same information, including the corresponding box reference numbers;
“marked gas oil” has the meaning assigned to it by Regulation 3 of the Mineral Oil Tax Regulations;
“marked kerosene” has the meaning assigned to it by Regulation 3 of the Mineral Oil Tax Regulations;
“Mineral Oil Tax Regulations” means the Mineral Oil Tax Regulations, 2001 ( S.I. No. 442 of 2001 );
“place of presentation” means an office in which a proper officer is present and to which any person importing excisable products may take such products in compliance with the provisions of these Regulations;
“proper officer” means an officer of the excise station for the area in which a person, premises or office of presentation is situated, or a person acting for that officer, or any officer superior to that officer;
“simplified accompanying document” means—
(a) a document in the form of the document prescribed by Commission Regulation (EEC) No 3649/92 of 17 December, 19922 , or
(b) a commercial document provided for under that Regulation containing the same information, (including the corresponding box reference numbers);
“VAT number” means—
(a) in relation to another Member State, an identification number currently issued in that Member State for the purposes of accounting for value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 19773 , and,
(b) in relation to the State, a registration number issued by the Commissioners in accordance with section 9 of the Value-Added Tax Act, 1972 (No. 22 of 1972);
“vessel” includes any tank, drum, storage place, still or utensil.
(2) A word or expression that is used in these Regulations and in respect of which an interpretation is provided for under section 96 of the Act of 2001, has, unless the contrary intention appears, the same meaning in these Regulations as is so provided for under that section for the purposes of Part 2 of that Act.