S.I. No. 160/1966:

WINE DUTY REGULATIONS, 1966.

WINE DUTY REGULATIONS, 1966.

The Revenue Commissioners, in exercise of the powers conferred on them by section 15 of the Finance Act, 1966 , and section 7 of the Revenue Act, 1906, hereby make the following regulations :--

1. These Regulations may be cited as the Wine Duty Regulations, 1966.

2. In these Regulations--

"approved" means approved by the Commissioners ;

"authorised exporter" means a person, not being a manufacturer, who is authorised by the Commissioners to export or ship as stores wine without payment of duty ;

"Collector" means the Collector of the Collection in which the manufactory is situate ;

"Commissioners" means the Revenue Commissioners ;

"duty" means the excise duty on wine charged under section 15 of the Finance Act, 1966 ;

"manufacturer" means a maker of wine for sale ;

"manufactory" means any premises in which wine is made for sale ;

"Officer" means Officer of Customs and Excise ;

"prescribed" means prescribed by the Commissioners ;

"proper Officer" means the Officer of the Station in which the manufactory is situate and includes a person acting for that Officer, and also any Officer superior in matters of Customs and Excise ;

"return of dutiable wine" means the return referred to in Regulation 5 ;

"wine", except in Regulation 12 (b), means Irish wine as defined in section 15 of the Finance Act, 1966 .

3.--(1) Every manufacturer shall keep in respect of each of his manufactories an entry book in the approved form :

Provided that the Commissioners may, if they are satisfied that they can do so without prejudice to the interests of the Revenue, exempt any manufacturer or class of manufacturers from the duty of complying with this Regulation in whole or in part.

(2) The following provisions shall have effect with respect to the entry book required to be kept as aforesaid and to the entries to be made therein :--

(a) The manufacturer shall keep the book in some part of the manufactory so that it is at all reasonable times available for inspection by any Officer.

(b) At least two hours before the commencement of a fermenting operation, the manufacturer shall enter in the book :

(i) the day and hour when fermenting is to commence ;

(ii) the quantity and description of materials to be used in the operation, and the name and number of the vessel in which fermenting is to take place.

(c) On the day on which the wine is drawn off from the fermenting vessel, the manufacturer shall enter in the book :

(i) the name and number of the vessel into which the wine is drawn off ;

(ii) the number of bulk gallons of wine drawn off ;

(iii) the late of drawing off of such wine.

(d) The manufacturer shall enter in the proper columns of the book the total quantity and description of wine sent out daily from the manufactory for home consumption, distinguishing between wines chargeable at different rates of duty, and the date when the wine was sent out.

(e) The manufacturer shall keep in the book a separate account in which he shall enter the quantity of wine, whether manufactured by himself or another manufacturer, received at the manufactory without payment of duty, distinguishing between wines chargeable at different rates of duty, and the name of the person from whom and the address of the manufactory from which it was received.

(f)The manufacturer shall keep in the book a separate account in which he shall enter particulars of all wine sent out without payment of duty from the manufactory for the purpose of being exported or shipped as stores, or sent out without payment of duty for use in the preparation or as an ingredient of goods intended for exportation or shipment as stores, or sent out without payment of duty for deposit in an approved warehouse for exportation or shipment as stores, or sent out without payment of duty to the premises of an authorised exporter, to other manufactories belonging to the manufacturer, or to the manufactory of another manufacturer, and that account shall show in respect of each consignment such particulars of the wine sent out and the purposes for which it is sent out as the Commissioners may from time to time require.

(g) The manufacturer shall make any entry required to be made as aforesaid in regard to wine sent out not later than noon on the day following the date of the transaction to be entered.

(h) The manufacturer at the time of making any entry shall insert the date when the entry is made.

(i) The manufacturer shall not cancel, obliterate, or, except with the permission of the proper Officer, alter any entry in the book, and shall not make therein an entry which is untrue in any particular.

(j) The manufacturer shall forthwith after the end of each week add together the several items of the quantities so sent out under each head as aforesaid in each day in that week and show at the foot of the account in gallons the total quantities for the week at each rate of duty and the amount of the duty payable in respect of those quantities.

(k) If the manufacturer claims that any wine which has been entered for duty in any week has, after being so entered but before being delivered to a purchaser or before delivery at the premises of a purchaser, been accidentally lost by breakage or otherwise, or has, after being sent out from the manufactory, been returned to him as unfit for consumption he may provisionally reduce the next weekly total in the book by deducting therefrom the quantity of wine so lost or returned up to an amount not exceeding in the aggregate 3 per cent. of the whole quantity of wine entered for duty during the week in which the wine so lost or returned was entered for duty, and the amount of duty shall provisionally be calculated on the total as so reduced :

Provided that if the manufacturer, on being called upon so to do, fails to satisfy the Commissioners that any deduction made in pursuance of the foregoing provision was properly made, he shall on being so required by their. forthwith amend the entries in the book in accordance with their directions in that behalf, and thereupon pay to the Collector the amount chargeable by way of duty on the quantities improperly deducted.

(l) The manufacturer shall for at least two years after the book has been filled up preserve the book and all books and other documents containing particulars on which the entries in the book are based.

4. Every manufacturer shall, on demand by the Commissioners, furnish to the prescribed Officer full particulars with respect to the quantities of wine manufactured at the manufactory within the period of twelve months immediately preceding the date of the demand, the quantities received at the manufactory from elsewhere during that period and the quantities in stock in the manufactory at the beginning and end of that period.

5.--(1) The manufacturer shall furnish to the Collector not later than the first working day in each week a full return in the approved form of the quantity of wine sent out from the manufactory for home consumption during the week ending on the preceding Saturday :

Provided that the manufacturer shall not be required to include in the return of dutiable wine any wine in respect of which duty has already been paid.

(2) Where any wine sent out as aforesaid in any week is not included in the return of dutiable wine, the manufacturer shall, if so required by the Commissioners, produce evidence to their satisfaction that that wine was wine in respect of which duty had already been paid.

6. The duty shall become due at the time when the wine is sent out from the manufactory for home consumption, and the manufacturer shall at the time of making the return of dutiable wine pay to the Collector the amount appearing by the return to be due by way of duty on the wine so sent out for home consumption during the week to which the return relates.

7. The manufacturer may--

(1) remove wine from his manufactory for exportation or shipment as stores ;

(2) deposit wine in an approved Customs and Excise warehouse for exportation or shipment as stores ;

(3) with the consent of the Commissioners, remove wine from his manufactory to the manufactory of another maker of wine ;

(4) with the consent of the Commissioners, remove wine from any manufactory of his to any other manufactory of his ;

(5) with the consent of the Commissioners, send out wine for use in the preparation or as an ingredient of goods intended for exportation or shipment as stores ;

(6) with the consent of the Commissioners, send out wine intended to be exported or shipped as stores from his manufactory to the premises of an authorised exporter, and thereafter removed from the last-mentioned premises for exportation or shipment as stores,

without payment of duty, subject to security being given to the satisfaction of the Commissioners and to compliance with such other conditions as the Commissioners may impose.

8.--(1) Every return made in pursuance of these Regulations shall be signed by the manufacturer or by some person duly authorised by him in that behalf.

(2) Where the manufacturer is an incorporated company, the return shall be signed by the managing director or secretary or some other officer of the company duly authorised under seal in that behalf, and where the manufacturer is an unincorporated body of persons by one of the partners therein, or by some person duly authorised in writing in that behalf by that body.

9.--(1) The Commissioners may, subject to security being given to their satisfaction by the manufacturer where so required, defer the payment of duty for such time and upon such terms as they may by order appoint.

(2) Where payment of duty is so deferred, the foregoing provisions of these Regulations shall have effect subject to the following modifications :--

(a) Where the word "week" occurs in any Regulation, that Regulation shall be construed as if the word "month" were substituted therefor.

(b) Regulation 3 (2) (k) shall be construed as if the words "next monthly total" were substituted for the words "next weekly total".

(c) Regulation 5 shall be construed as if the words "the seventh day of every month" were substituted for the words "the first working day in each week", the words "the preceding month" for the words "the week ending on the preceding Saturday" and the words "proper Officer" for the word "Collector".

(d) Regulation 6 shall be construed as if the words "within the prescribed time after the expiration of the month in respect of which the return of dutiable wine is made" were substituted for the words "at the time of making the return of dutiable wine".

10.--(1) Where the duty chargeable on any wine remains unpaid for more than fifteen days after it has become due, the Commissioners may, if they think it necessary so to do for the purpose of securing payment of the duty, direct the Collector to levy the duty by distress on the manufactory.

(2) Where the Commissioners in pursuance of this Regulation direct the Collector to levy the duty by distress, the Collector may thereupon by warrant signed by him authorise any person to distrain upon the manufactory and to sell any distress levied by public auction after giving six days' previous notice of the sale :

Provided that a distress shall not be levied under these Regulations unless notice in writing requiring payment of the amount of unpaid duty has been served on the manufacturer by leaving the notice at the manufactory or by sending it to him by post addressed to the manufactory.

(3) Where the manufacturer is an incorporated company, the notice referred to in the foregoing paragraph may be served by sending it to the Secretary thereof addressed to the manufactory or the registered office of the company and, where the manufacturer is an unincorporated body of persons, it may be served by sending it to the secretary or other appropriate officer of that body addressed to the manufactory.

(4) The proceeds of the sale shall be applied in or towards paying the costs and expenses of the distress and sale and the payment of the duty due, and the surplus, if any, shall be paid to the manufacturer.

11.--(1) Where the manufacturer proves to the satisfaction of the Commissioners--

(a) that any wine, after having been entered by him for duty but before being delivered to a purchaser, has been accidentally lost by breakage or otherwise; or

(b) that any wine, after having been sent out from the manufactory, has been returned to him as unfit for consumption ;

then, subject to the next paragraph, any duty paid or charged in respect of that wine shall be remitted.

(2) In the case of wine which has been returned as unfit for consumption--

(a) a notice in writing stating that the wine has been returned as aforesaid and specifying the name and address of the person by whom it has been returned must be given to the proper Officer forthwith on its being received by the manufacturer, and

(b) proper facilities must be provided for the examination of the wine by the proper Officer,

and, unless the requirements aforesaid are complied with or unless the Commissioners in any special case think fit to waive compliance therewith, duty shall not be remitted.

12. Every manufacturer shall at all times keep wine on which duty has not been paid segregated from--

(a) wine on which duty has been paid, and

(b) foreign wine.

13. Every person required by these Regulations to keep an entry book shall at reasonable times permit any Officer to inspect and take extracts from the book and all books and other documents required to be preserved as aforesaid and all trade books, records and accounts kept by him for the purpose of his business, which the Officer requires to inspect for the purpose of satisfying himself as to the correctness of any entry in the entry book.

14. Paragraph 1 of Part II of the Regulations made on the 8th day of August, 1906, under section 7 (2) of the Revenue Act, 1906, is hereby revoked.

GIVEN this 8th day of July, 1966.

B. CULLIGAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations prescribe methods for securing and collecting duty on certain wine made in the State and for relieving from the duty wine sent out for certain purposes other than for home consumption.