Tobacco Products Tax Regulations 2006
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Tobacco Products Tax Regulations 2006.
Commencement.
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paragraphs: These Regulations come into operation on 1 June 2006.
Interpretation.
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paragraphs: (1) In these Regulations-
“Act of 2001” means the Finance Act 2001 (No. 7 of 2001);
“Act of 2005” means the Finance Act 2005 (No. 5 of 2005);
“approved” means approved by the Commissioners;
“authorised warehousekeeper” means a person authorised by the Commissioners to produce, process, hold, receive or dispatch in the course of business, tobacco products under a suspension arrangement;
“category”, in respect of a tobacco product, means its identification under such headings as the Commissioners may from time to time direct for the purposes of the returns and accounts required under these Regulations;
“cigarettes” and “cigars” have the same meanings as they have in section 71(1) of the Act of 2005;
“Commissioners” means the Revenue Commissioners;
“importer” means any person who imports tobacco products for commercial purposes;
“manufacturer” means an authorised warehousekeeper approved to produce tobacco products;
“materials” means tobacco in any form and any other substance to be used for incorporation in tobacco products;
“proper officer”, in relation to any duty or function referred to in these Regulations means an officer assigned responsibility for that duty or function in any particular case;
“records” means any books, accounts, documents or other recorded information including information in a computer or in other non-legible form;
“refuse” means tobacco refuse derived from manufacturing operations;
“release for consumption” means-
(a) any departure, including irregular departure, from a suspension arrangement,
(b) any manufacture, including irregular manufacture, of tobacco products outside a suspension arrangement, or
(c) any importation of tobacco products, including irregular importation of tobacco products, where such tobacco products have not been placed under a suspension arrangement;
“specified tobacco products” means cigarettes and fine-cut tobacco for the rolling of cigarettes and any other tobacco products in respect of which an order under section 73 of the Act of 2005 relates;
“suspension arrangement” means an arrangement under which tobacco products are produced, processed, held or moved, tobacco products tax being suspended;
“tax representative” means a person, established in the State, who is authorised by the Commissioners to act in the State as an agent on behalf of persons delivering excisable products from another Member State;
“tax stamp” means a label issued by the Commissioners under section 73 of the Act of 2005 for the purpose of collecting tobacco products tax;
“tax warehouse” means a premises or place approved by the Commissioners where tobacco products are produced, processed, held, received or dispatched under a suspension arrangement by an authorised warehousekeeper in the course of business;
“tobacco products” means cigarettes, cigars, fine-cut tobacco for the rolling of cigarettes or other smoking tobacco except where such products contain no tobacco and are either-
(a) used exclusively for medical purposes, or
(b) are products commonly known as herbal cigarettes or herbal smoking mixtures;
“working day” means any day not being a Saturday, Sunday or public holiday.
(2) Unless the contrary intention appears, a word or expression used in these Regulations has the same meaning as it has in Chapter 3 of Part 2 of the Act of 2005.
PART 2
WAREHOUSING
Applications for approval.
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paragraphs: (1) Every application for approval of any premises or place as a tax warehouse and of a person as an authorised warehousekeeper under section 109 of the Act of 2001 shall -
(a) be in such form and manner as the Commissioners may require,