Eeds Trader Guide
Eeds Trader Guide
Eeds Trader Guide
Table of Contents
1. Introduction ...............................................................................................2 2. Registration ................................................................................................2 3. Vehicle Registration Tax. ...................................................................2 4. Tax Warehouse .........................................................................................3 5. Excise Duty Entry (EDE) .....................................................................3 6. Making an Electronic EDE Declaration. ......................................3 7. Examination/Clearance.......................................................................4 8. Errors/Amendments to EDE .............................................................4 9. Process of Declarations .......................................................................4 10. Payment Arrangements - General ................................................4 10.1 Payment on Account ......................................................................................4 10.2 Special Circumstances In Relation to VRT Payments...................................5 10.3 Deferred Payment ..........................................................................................5 10.4 Apportionment of Deferred............................................................................5 10.5 Balances .........................................................................................................5 10.6 The EEDS Standard Tax Period ....................................................................5 10.7 Account Enquiries..........................................................................................5 10.8 Statements ......................................................................................................6 10.9 Bankers Standing Guarantee for Cheques ....................................................6 11. Payment Verifications ..........................................................................6 12. EDE Procedures ........................................................................................6 13. VRT...................................................................................................................7 LIST OF APPENDICES .............................................................................................8
1. Introduction This Excise Trader Guide provides information to Traders, who are engaged in business activities that attract various Excise Taxes such as Alcohol Products Tax, Tobacco Tax, Mineral Oil Tax and Vehicle Registration Tax, on the procedures relating to the processing and payment arrangements of: Excise Duty Entries (for excisable products on arrival from other EU Member States; Tax Warehouse Declarations (for excisable products on delivery from tax warehouses for home consumption; Vehicle Registration Tax Declarations (on the registration of motor vehicles). As these transaction are processed through Revenues Automated Entry Processing (AEP) system, traders should familiarise themselves with Revenues AEP Information Leaflet available on the Revenue website.
2. Registration All traders using either the AEP system or the Excise Electronic Declaration System (EEDS) will be registered in Revenues Central Registration System (CRS) under either of the new tax-head registrations of C&E or VRT, or both. Existing traders can continue to use their Trader Account Number (TAN) as heretofore. These TANs will be converted within the system into standard Revenue tax-head numbers. For new traders, this number will be their VAT, PPS Number or other Revenue tax head number previously allocated. Registration will be an automatic process for new traders and will be carried out at the time of their entry into the Direct Trader Input (DTI) or Revenue On-line System (ROS) systems, or at the time of their first submission of an EDE under Customs Input (CI). 3. Vehicle Registration Tax. Traders operating in the VRT regimes must enter their Revenue numbers (see par 2 above) on all related forms. While the excise system will be responsible for receiving, validating, processing and accounting for tax payments, these functions will operate for the most part in the background and will not impact directly on traders. New Direct Trader Input (DTI) customers should complete the application forms which are available from the Revenue website via the following hyperlinks: (AEP 1 Rev.4) (AEP 6 Rev.5) or at [email protected] and submit completed forms to Revenues AEP Bureau. Traders should also refer to Revenues: A guide to method of payment for VRT Traders available on the Revenue website at www.revenue.ie.
Existing VRT ROS traders will continue to transmit their declarations via ROS. New traders, who chose to file their declarations via ROS, will firstly require a digital certificate issued by ROS. The procedure for obtaining a digital certificate is set out at Appendix 2 (or go to, www.revenue.ie and follow the links to ROS).
4. Tax Warehouse Traders paying excise duty on ex-warehouse transactions will continue to use the warehouse warrant on which they must enter their Revenue numbers (see par 2 above). Three forms of sample warrant can be found at Appendices 4, 5 and 6 in respect of beer, mineral oil and alcohol/tobacco respectively. 5. Excise Duty Entry (EDE) The Excise Duty Entry (EDE), C&E 1087, is the form used to declare and pay excise duty on excisable products acquired from other EU Member States and entered into home consumption in the State (Sample of the form is at Appendix 3). The EDE declaration can be processed via the electronic system using the following options: Direct Trader Input (DTI); Revenue Online Services (ROS); or (In limited circumstances) by Customs Input (CI). The hardcopy, for use in CI, consists of a set of four as follows: Original (White) Accounting Copy Copy 1 (Bronze) - For the Revenue Admin office Copy 2 ((Green) For EU duty paid supplier (Evidence of Payment) Copy 3 (Cream) Notification copy. Copies of the form may be obtained from any Revenue Office. Information on Revenue Offices can be found on the revenue website via the following link: Revenue Regional Office Contact Details. DTI traders can print off the necessary number of copies from their own system as at present. A guide to the box-by-box completion of the new EDE is to be found at Appendix 1. 6. Making an Electronic EDE Declaration.
(i) DTI Declarations DTI users using their own software prepare the EDE data on their own p.c. They then transmit the EDE via a web service to Revenue. The procedures for the operation of DTI can be found on the Revenue website via the following link: DTI Guide.
(ii) ROS Traders using ROS will log onto the ROS system on the Revenue website (www.revenue.ie) and complete the on-line EDE as presented there. 7. Examination/Clearance The AEP system will not assign a routing (i.e. GREEN, ORANGE or RED as with a Single Administrative Document (SAD)) to an EDE. Submission and acceptance of an EDE by DTI/ROS does not impact on selection for examination. Each declaration will be profiled and assessed by Revenue and traders will be informed when a consignment is to be held for physical examination. At no stage should acceptance of an electronic declaration be interpreted as clearance without examination. 8. Errors/Amendments to EDE Where a declarant identifies that an error has been made in an EDE which has already been submitted, he/she should contact the Revenue Officer dealing with the administration and control of the trader. 9. Process of Declarations Irrespective of how the declaration is transmitted the Revenue AEP system will: Carry out a validation check on the declared data; Where payment arises, verify availability of credit, by reference to either a Traders Deferred or Non- Deferred Account; and Update the duty accounting system. The AEP system will check a declaration until an error is found, and a response indicating the error is then issued by the system. This error will have to be corrected before further checks on the declaration are carried out. When the declaration is accepted, the system will transmit confirmation of this to the declarant and the relevant Revenue Office will also be notified. 10. Payment Arrangements - General All Duty and Tax liabilities in the EEDS must be met by means of the Deferred Payment Scheme and/or Non- Deferred up-front payment methods, i.e. Payments on Account or Electronic Funds Transfer (EFT). 10.1 Payment on Account Up-front payments will be categorised in the EEDS as Payments on Account. As such payments have the effect of increasing the credit available to the trader, no prior approval is required for this facility and there is no minimum or maximum payments. Payments must be made by bank draft, guaranteed cheque, or exceptionally, cash.
Traders may make payments as frequently as they wish each month. Payments may be presented at a Revenue Office with cash-accounting facilities, where a receipt will be issued in respect of the exact amount paid. Traders making payments by Electronic Funds Transfer (EFT) directly to a Revenue Bank Account should contact the Revenue Regional Office in which your business is located (see Appendix 7). 10.2 Special Circumstances In Relation to VRT Payments The options available for the payment of Vehicle Registration Tax (VRT) include Deferred Payment, payments by Cheques, Laser and Flexible Accounting of Cash Transactions (FACT). VRT traders should refer to A guide to method of payment for VRT Traders, available on Revenues website via this link. 10.3 Deferred Payment The AEP Bureau is responsible for the administration of the Deferred Payment (Bank Direct Debit) Scheme. Under the provisions of this scheme, traders or their agents are allowed, subject to the provision of a bank guarantee and compliance with certain conditions, to defer payment of Excise Duties currently deferrable, Customs Duties and Levies, VRT and VAT (where it relates to Customs, Excise or VRT). The application procedure for entry to the Deferred Payment scheme is available from the Revenue website via the following link: (AEP 1 Rev.4) (AEP 6 Rev.5) or apply at [email protected] and submit a completed form to Revenues AEP Bureau. The AEP Information Leaflet is also available on the website via this link. 10.4 Apportionment of Deferred If a trader is authorised to operate the Deferred Payment system with Revenue and also likely to incur liabilities in more than one duty/tax heading (Customs/ Excise and VRT), then it will be necessary to apportion the guarantee to cover each of the separate tax heads. It may also be necessary to apportion parts of the guarantee to different purposes, e.g., SAD/EDE and tax warehouses (including allocations to different warehouses) within the C&E tax-head. 10.5 Balances Deferred Balances: In the case of arrangements under the Deferred Payment Scheme, the deferred balance will be reset to the full amount on the guarantee at the start of each month. Payments on Account Balances: In the case of the payments on account, any outstanding cash balance will be debited in the first instance against any liabilities in the deferred account. Any remaining balance will then be brought forward to the next month. 10.6 The EEDS Standard Tax Period Throughout the system the standard tax period will be the Month. 10.7 Account Enquiries The AEP system includes an enquiry facility for traders with the necessary DTI authorisation to establish the credit position of their account.
10.8 Statements A Statement will issue to each trader who has a Revenue tax-head number/TAN and whose account was active or who had a credit balance in the account during the month. 10.9 Bankers Standing Guarantee for Cheques Traders or agents should note that cheques presented in payment of Customs and/or Excise duty must be guaranteed. Traders should arrange with their banks to have the Bankers Standing Guarantee for Cheques form completed. The banks involvement here, guarantees payment to Revenue in respect of cheques drawn on a nominated account for a specific sum, daily or weekly. The extent of the guarantee should be adequate for national use since cheques under the scheme may be presented at any Revenue Office with cash-accounting facilities. Confirmation of acceptance of the cheque guarantee will be issued to the applicant and his/her Bank. 11. Payment Verifications The EEDS will verify that: The declarant is properly authorised to use the Revenue number declared in respect of the transaction; Sufficient credit is available for the transaction; Where applicable, that the Excise tax, is deferrable; and The Excise Reference No. is valid. 12. EDE Procedures
(i) Registered Consignees Registered Consignees (previously referred to as Registered Excise Traders (RETs)) must, on receipt of a consignment of excisable product, hold the goods, notify the appropriate Revenue Officer and lodge an electronic EDE. Once the EDE has been accepted by the Revenue AEP system and the tax secured, a message will be sent to the Revenue Officer responsible for the administration and control of the traders premises. The Registered Consignee must hold the goods intact until such time as they are examined by the Revenue Officer or he/she authorises release of the goods. A default time limit may be set by the Revenue Officer on the expiry of which, the trader may assume that the goods have not been selected for examination. Such time limit will be communicated to each trader. (ii) Temporary Registered Consignees As heretofore Temporary Registered Consignees (previously referred to as non-RETs) must:
Provide advance notification to the appropriate Revenue Officer of their intention to take delivery of excise products under a duty suspension regime; and Secure or pay the excise duty involved by means of the EDE. Temporary Registered Consignees lodging EDEs electronically, will be required to: Take the EDE to the Revenue Officer responsible for the administration and control of the trader, in order to obtain the 13 digit SEED Number (System for the Exchange of Excise Data) relevant to the consignment; Forward the number to the dispatching warehouse in order to secure release of the goods. In addition, when the goods arrive, a Temporary Registered Consignee must: Notify the Revenue Officer of the arrival; and Hold the goods intact until such time as they are examined by the Revenue Officer or he/she authorises release of the goods. (iii) Consignees Receiving Duty-Paid Products Consignees receiving duty-paid excisable products must: Provide advance notification to the Revenue Officer responsible for the administration and control of the trader, of their intention to take delivery of excise products; Prior to the dispatch of the consignment, pay the excise duty by means of an EDE and deliver the EDE (Duty Guarantee Document) to the Officer for endorsement; Notify the Officer of the arrival of the consignment; and Hold the goods intact until such time as they are examined by the Officer, or he/she authorizes release of the goods.
13. VRT There is no change in the current procedure for a TAN holder registering a motor vehicle via ROS.
LIST OF APPENDICES
Appendix 1 Guide to the box-by-box Completion of the EDE Appendix 2 ROS Applications Appendix 2A ISO alpha List of country codes Appendix 2B Revenue Office list (EOL) Appendix 2C Office of Import Codes Appendix 2D Excise Reference Numbers (ERN) Appendix 3 Excise Duty Entry (Sample) Appendix 4 C&E 1098 Brewers Beer Duty Return (Sample) Appendix 5 C&E 1108 Mineral Oil Home Consumption Warrant (Sample) Appendix 6 C&E 1115 Home Consumption Warrant (Sample) Appendix 7 List of Offices processing EFT Payments
Box 2. IMPORTER
DTI/ROS Status: Must complete Tax No. & Tax Type OR name and address. CI Status: For Customs Input Declarations on hard-copy EDE, Tax No. & Type, Name and Address must all be completed.
(i) When the Importer is the payer please ensure the number quoted in box 2 is the same as that in box 27. (ii) Where the importer does not have a Revenue ID number, Importer Name and Address is then mandatory.
Box 3. DECLARANT
DTI/ROS Status: Mandatory, must complete Tax No. & Tax Type CI Status: For Customs Input Declarations on hard-copy EDE, Tax No. & Type, Name and Address must all be completed.
10
NOTE: When the Declarant is the payer please ensure the number quoted in box 3 is the same as that in box 27.
11
12
13
NOTE: This is the base on which the excise duty is calculated and it is essential that this figure is correct.
14
15
NOTE: For excise duty payment in oils preferred method of payment must be cash.
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A Digital Certificate is a guarantee by the Certification Authority (the body issuing the certificates) that the private key, which is contained in the certificate and is used for authentication and signing purposes, can only be used by the person to whom it belongs. In the case of ROS Digital Certificates, the Certifying Authority is Revenue.
HOW TO APPLY FOR A DIGITAL CERT? For a trader applying to ROS directly for a Digital Certificate the application for a ROS Digital Certificate is a three step process o Step 1: Apply for RAN (ROS Access Number) o Step 2: Apply for System Password o Step 3: Retrieve Digital Certificate As part of the Digital Certificate Application process a trader will be asked to enter an email address for correspondence with Revenue. These details can be updated at any stage through the ROS Profile tab when a trader logs into ROS with their ROS Digital Certificate. It is important the whoever is the Administrator of the digital-cert advise Revenue/ROS of any changes to e-mail address. HOW WILL DIGITAL CERTIFICATES BE USED IN THE AEP SYSTEM? Web Services When a trader is transmitting a declaration using web services, the traders software will ask them to select the ROS Certificate they wish to use to digitally sign the declaration to be transmitted, and enter the password for the certificate. The trader software will check that the password entered is valid for the certificate selected. This password is never transmitted. Once these checks have been completed, the 'data' is transmitted to ROS via a web service. The 'data' includes the following: the Declaration, the customers digital certificate (public part) and a digital signature (which is effectively a calculation based on the customer's private key). WHOSE DIGITAL CERTIFICATE SHOULD BE USED?
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A Digital Certificate authenticates that the person who signs and submits the declaration is the person they claim to be (non-repudiation). For example, person A signs a declaration with a digital certificate, then the digital certificate authenticates that it is person A who signed the declaration. A Digital Certificate does not validate the relationships between different entities. For example, a digital cert will not validate that the declarant (Box 3) has permission to use the payers account (Box 27). This validation will be performed by the Common Registration System (CRS). Therefore as the Digital Certificate can only authenticate the entity that signed and submitted the declaration. ROS DIGITAL CERTIFICATE CHECKS
ROS will check that the digital signature is valid (i.e. the signature is correct for that digital certificate). If not, an error will be returned to the trader via a web service.
ROS will check that the digital certificate was issued by ROS (i.e. that the cert was digitally signed by the ROS Certificate Authority at some point). If not, an error will be returned to the trader via a web service. ROS will check that the certificate has not been revoked. If it has been, an error message will be returned to the trader via a web service. ROS will also check the permission level assigned to the certificate. Further details on Digital Certificates http://www.ros.ie/PublisherServlet/home are available on the website at
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Appendix 2A ISO alpha List of country codes ISO ALPHA CODE AD AE AF AG AI AL AM AN AO AQ AR AS AT AU AW AZ BA BB BD BE BF BG BH BI BJ BM BN BO BR BS BT BV BW BY BZ CA CC CD CF CG CH COUNTRY ANDORRA UNITED ARAB EMIRATES AFGHANISTAN ANTIGUA AND BARBUDA ANGUILLA ALBANIA ARMENIA NETHERLANDS ANTILLES ANGOLA ANTARCTICA ARGENTINA AMERICAN SAMOA AUSTRIA AUSTRALIA ARUBA AZERBAIJAN BOSNIA AND HERZEGOVINA BARBADOS BANGLADESH BELGIUM BURKINA FASO BULGARIA BAHRAIN BURUNDI BENIN BERMUDA BRUNEI DARUSSALAM BOLIVIA BRAZIL BAHAMAS BHUTAN BOUVET ISLAND BOTSWANA BELARUS BELIZE CANADA COCOS (KEELING) ISLANDS CONGO, THE DEMOCRATIC REPUBLIC OF THE CENTRAL AFRICAN REPUBLIC CONGO SWITZERLAND
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COUNTRY COTE D'IVOIRE COOK ISLANDS CHILE CAMEROON CHINA COLOMBIA COSTA RICA CUBA CAPE VERDE CHRISTMAS ISLAND CYPRUS CZECH REPUBLIC GERMANY DJIBOUTI DENMARK DOMINICA DOMINICAN REPUBLIC ALGERIA ECUADOR ESTONIA EGYPT WESTERN SAHARA ERITREA SPAIN ETHIOPIA FINLAND FIJI FALKLAND ISLANDS (MALVINAS) MICRONESIA, FEDERATED STATES OF FAROE ISLANDS FRANCE GABON UNITED KINGDOM GRENADA GEORGIA FRENCH GUIANA GHANA GIBRALTAR GREENLAND GAMBIA GUINEA GUADELOUPE EQUATORIAL GUINEA GREECE SOUTH GEORGIA AND THE SOUTH
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ISO ALPHA COUNTRY CODE SANDWICH ISLANDS GT GUATEMALA GU GUAM GW GUINEA-BISSAU GY GUYANA HK HONG KONG HM HEARD ISLAND AND MCDONALD ISLANDS HN HONDURAS HR CROATIA HT HAITI HU HUNGARY ID INDONESIA IE IRELAND IL ISRAEL IN INDIA IO BRITISH INDIAN OCEAN TERRITORY IQ IRAQ IR IRAN, ISLAMIC REPUBLIC OF IS ICELAND IT ITALY JM JAMAICA JO JORDAN JP JAPAN KE KENYA KG KYRGYZSTAN KH CAMBODIA KI KIRIBATI KM COMOROS KN SAINT KITTS AND NEVIS KOREA, DEMOCRATIC PEOPLE'S REPUBLIC KP OF KR KOREA, REPUBLIC OF KW KUWAIT KY CAYMAN ISLANDS KZ KAZAKSTAN LA LAO PEOPLE'S DEMOCRATIC REPUBLIC LB LEBANON LC SAINT LUCIA LI LIECHTENSTEIN LK SRI LANKA LR LIBERIA LS LESOTHO LT LITHUANIA LU LUXEMBOURG LV LATVIA
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COUNTRY LIBYAN ARAB JAMAHIRIYA MOROCCO MONACO MOLDOVA, REPUBLIC OF MADAGASCAR MARSHALL ISLANDS MACEDONIA, THE FORMER REPUBLIC OF MALI MYANMAR MONGOLIA MACAU NORTHERN MARIANA ISLANDS MARTINIQUE MAURITANIA MONTSERRAT MALTA MAURITIUS MALDIVES MALAWI MEXICO MALAYSIA MOZAMBIQUE NAMIBIA NEW CALEDONIA NIGER NORFOLK ISLAND NIGERIA NICARAGUA NETHERLANDS NORWAY NEPAL NAURU NIUE NEW ZEALAND OMAN PANAMA PERU FRENCH POLYNESIA PAPUA NEW GUINEA PHILIPPINES PAKISTAN POLAND SAINT PIERRE AND MIQUELON PITCAIRN
YUGOSLAV
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COUNTRY PUERTO RICO PALESTINIAN TERRITORY, OCCUPIED PORTUGAL PALAU PARAGUAY QATAR REUNION ROMANIA RUSSIAN FEDERATION RWANDA SAUDI ARABIA SOLOMON ISLANDS SEYCHELLES SUDAN SWEDEN SINGAPORE SAINT HELENA SLOVENIA SVALBARD AND JAN MAYEN SLOVAKIA SIERRA LEONE SAN MARINO SENEGAL SOMALIA SURINAME SAO TOME AND PRINCIPE EL SALVADOR SYRIAN ARAB REPUBLIC SWAZILAND TURKS AND CAICOS ISLANDS CHAD FRENCH SOUTHERN TERRITORIES TOGO THAILAND TAJIKISTAN TOKELAU TURKMENISTAN TUNISIA TONGA EAST TIMOR TURKEY TRINIDAD AND TOBAGO TUVALU TAIWAN, PROVINCE OF CHINA TANZANIA, UNITED REPUBLIC OF
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COUNTRY UKRAINE UGANDA UNITED STATES MINOR OUTLYING ISLANDS UNITED STATES URUGUAY UZBEKISTAN HOLY SEE (VATICAN CITY STATE) SAINT VINCENT AND THE GRENADINES VENEZUELA VIRGIN ISLANDS, BRITISH VIRGIN ISLANDS, U.S. VIET NAM VANUATU WALLIS AND FUTUNA SAMOA YEMEN MAYOTTE YUGOSLAVIA SOUTH AFRICA ZAMBIA ZIMBABWE
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NAME Arklow Athlone Athy Bantry Belview Waterford Bridgend Carlow Carrickcarnan Castlebar Cavan Clare CLO (Excise)
ADDRESS Tyrells Buildings, North Quay, Arklow Pearse Street, Athlone St Davids House, Block F, Athy Business Park, Co Kildare Marino House, Wolfe Tone Square, Bantry, Co Cork Customs & Excise, Belview Port, Waterford Customs & Excise, Aras Ailigh, Bridgend, Co Donegal 6/8 Lower Staplestown Road, Carlow. Customs & Excise Revenue House, Coes Road, Dundalk, Co Louth Davitt House, Castlebar, Co. Mayo. First Floor, Newcourt Centre, Church Street, Cavan. Government Offices, Kilrush Road, Ennis, Co. Clare Vima Office, Government Offices Millennium Centre, Dundalk, Co. Louth. Clonmel New Quay, Clonmel, Co. Tipperary. Cork Airport Revenue House, Blackpool, Cork Cork East Revenue House, Blackpool, Cork. Cork North West Revenue House, Blackpool, Cork. Cork South West Revenue House, Blackpool, Cork Donegal Donegal Public Services Centre, Drunlonagher, Donegal. Drogheda Excise Government Offices, Millennium Centre, Dundalk, Co. Louth Drogheda Port Government Offices, Millennium Centre, Dundalk, Co. Louth Dublin Airport Customs & Excise, Cargo Terminal No 1, Dublin Airport Dublin North City 14/15 Upper O Connell Street, Dublin 1 Dublin City Centre IRDS, Aras Bhrugha, 9/10 Upper Connell Street, Dublin 1 Dublin Port New Custom House, Promenade Road, Dublin 3 Dublin South City 85/93 Lower Mount Street, Dublin 2 Dublin South County CMU, 1st Floor, Plaza Complex, Belgard Road, Tallaght, Dublin 24. Dun Laoghaire- Landsdowne House, Landsdowne Road, Dublin 4. Rathdown Dun Laoghaire Customs & Excise, Ferryport, Dun Laoghaire, Co Dublin Quayside Dundalk Excise Government Offices, Millennium Centre, Dundalk, Co. Louth Dundalk Port Government Offices, Millennium Centre, Dundalk, Co. Louth Fingal IRDS 1st Floor, Block D, Ashtown Gate Navan Road, Dublin 15 Foynes Customs & Excise, Foynes Harbour, Foynes, Co Limerick Galway Port Geata na Cathrach, Fair Green, Galway Galway County Geata na Cathrach, Fair Green, Galway Galway Roscommon Geata na Cathrach, Fair Green, Galway Greenore Excise Government Offices, Millennium Centre, Dundalk, Co. Louth Greenore Port Government Buildings, Millennium Centre, Dundalk, Co Louth Kerry Government Buildings, Spa Road, Tralee, Co. Kerry
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Audit & Compliance Unit, 1st Floor Grattan House, Mount St, D 2. St Davids House, North Main St., Naas, Co. Kildare Government Offices, Hebron Road, Kilkenny. Customs & Excise, Killybegs, Co Donegal LCD, Drink Tobacco & Multiples, St. Johns House, High Street, Tallaght, Dublin 24 LCD (DTM), Cork LCD, Drinks, Tobacco and Multiples, Revenue House, Blackpool, Cork LCD (DTM), Setanta LCD, Drink, Tobacco & Multiples Unit, 4th Floor, Setanta Centre, Centre Nassau Street, Dublin 2 LCD (Food Industry) LCD, Ground Floor, Sarsfield House, Limerick. Limerick. LCD (HIM) Cork. LCD, HIM, Revenue House, Blackpool, Cork. LCD (HIM), Setanta LCD, HIM, 3rd Floor, Setanta Centre, Nassau Street, Dublin 2 Centre Letterkenny Revenue Office, High Road, Letterkenny, Co Donegal Limerick Excise River House, Charlotte Quay, Limerick Limerick Docks Customs & Excise, Dock Road, Limerick Monaghan Station Revenue Office, M: TEK II Building, Armagh Road, Monaghan. Navan Revenue Office, Abbey Buildings, Abbey Road , Navan, Co Meath New Ross Customs & Excise, New Ross, Co Wexford Oil Wharf, Dublin c/o Esso House, Alexandra Road, Dublin 1. Portlaoise Mail Centre Clonminam Industrial Estate, Portlaoise, Co. Laois Roscommon Government Buildings, Convent Road, Roscommon Rosslare Harbour Customs & Excise, Terminal Building, Rosslare Europort, Co Wexford Shannon Airport Customs & Excise, Freight Terminal 1, Shannon Airport, Co Clare Sligo Government Offices, Cranmore Road, Sligo Thurles Government Offices, Stradavoher, Thurles, Co. Tipperary Tivoli Customs & Excise, Tivoli Container Compound, Tivoli, Cork Waterford 4th Floor, Government Buildings, The Glen, Waterford Wexford Government Offices, Anne Street, Wexford Whitegate Whitegate Oil Refinery, Whitegate, Co Cork Kildare District-Mount Kildare District - Naas Kilkenny Killybegs LCD ( DTM), Tallaght
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Appendix 2C Office of Import/Export Codes OFFICE CODE IEDUB400 IEDUB100 IEORK400 IESNN400 IEDLG100 IETIV100 IEBYT100 IEWHI100 IEGWY100 IESLI100 IEDRO100 IEDDK100 IEGRN100 IEKBS100 IEBGE300 IELIF300 n/a IEMON300 IECAN300 IELTR300 IELMK100 IEFOV100 IETRA100 IEKLK100 IEWAT100 IEFCW100 IEWAT101 IENRS100 IEROS100 IEARK100 IEWIC100 IEAUG100 IEBYT100 IEBYT101 IECOB100 IECTB100 IEDNM100 IEFEN100 IEKLN100 IEMOT100 IERIN100 NAME OF OFFICE Dublin Airport Dublin Port Cork Airport Shannon Airport Dun Laoighaire Port Tivoli, Cork Bantry, Co. Cork Whitegate, Co. Cork Galway Sligo Drogheda Port, Co. Louth Dundalk Port, Co. Louth Greenore Port, Co. Louth Killybegs, Co. Donegal Bridgend, Co. Donegal Lifford, Co. Donegal Monaghan, Co. Monaghan Carrickcarnan, Co. Louth Letterkenny, Co. Donegal Limerick Docks, Limerick Foynes, Co. Limerick Tralee Government Buildings Kilkenny Waterford Government Buildings Frank Cassin Wharf, Waterford Belview, Waterford New Ross, Co. Wexford Rosslare Harbour, Co. Wexford Arklow, Co. Wicklow Wicklow, Co. Wicklow Aughinish Leahill Whiddy Cobh Castletownbere Dunmore East Fenit Kinsale Moneypoint Ringaskiddy
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OFFICE CODE IETAR100 IEYOU100 IEORK401 IEDUB101 IELMK101 IEDUB102 IEGWY101 IEGWY102 IEORK100
NAME OF OFFICE Tarbert Youghal Cork Sullivans Quay Dublin Mount Street Limerick River House AEP Castle House Galway County Galway Regional Office Cork Regional Office
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Appendix 2D Excise Reference Numbers (ERN) Description of Mineral Oil Excise Ref. No. Home Imported Noncarbon Light Oil Petrol Aviation gasoline Heavy Oil Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel Oil used for purposes other than generating electricity Fuel Oil used for purposes of generating electricity Other Heavy Oil including Marked Gas Oil Liquefied Petroleum Gas Used as a propellant Other LPG Substitute Fuel Used as a propellant instead of petrol Used as a propellant instead of diesel Used for other than as a propellant Carbon Noncarbon Carbon Components of MOT rate Non-carbon Carbon charge component of component of MOT rate MOT rate Per 1,000 litres 8014 8012 8108 8106 8107 8102 8120 8104 8103 8514 8512 8508 8506 8507 8502 8520 8504 8503 7014 7012 7108 7106 7107 7102 7120 7104 7103 7514 7512 7508 7506 7507 7502 7520 7504 7503 541.84 541.84 425.72 425.72 425.72 00.00 14.78 14.78 47.36 45.87 45.87 53.30 53.30 53.30 50.73 61.75 61.75 54.92 587.71 587.71 479.02 479.02 479.02 50.73 76.53 76.53 102.28 Total MOT Rate
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Description
Tobacco products Cigars Other smoking Tobacco Spirits Brandy Gin Rum Whiskey Vodka Spirits exceeding 5.5% alcohol by volume Spirits not exceeding 5.5% alcohol by volume Beer All Other Beer exceeding1.2%vol but not exceeding 2.8% vol All Other Beer exceeding 2.8% vol Wine Still and Sparkling, not exceeding 5.5% vol Still exceeding 5.5% vol. but not exceeding 15% vol Still exceeding 15% vol Sparkling exceeding 5.5% vol
Home
2304 2951 6000 6051 6111 6011 6061 6071 6081
Imported
1304 1951 5301 5311 5321 5331 5381 5391 5261
Rate of Duty
271.337/kg 188.243/kg 31.13/LtrsAlc 31.13/Ltrs Alc 31.13/Ltrs Alc 31.13/Ltrs Alc 31.13/Ltrs Alc 31.13/Ltrs Alc 31.13/Ltrs Alc
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Description
Other Fermented Beverages Cider and Perry Still & Sparkling, not exceeding 2.8% vol Still and Sparkling, exceeding 2.8% but not exceeding 6.0% vol Still and Sparkling exceeding 6 % vol. but not exceeding 8.5 % vol Still exceeding 8.5% vol Sparkling exceeding 8. 5 % vol Other Than Cider and Perry Still and Sparkling, not exceeding 5.5 % vol Still exceeding 5.5 % vol. Sparkling exceeding 5. 5 % vol Intermediate Beverages Still not exceeding 15% vol Still exceeding 15% vol Sparkling
Home
Imported
Rate of Duty
9826 9819 9823 9824 9825 9901 9902 9903 6201 6202 6203
9126 9119 9123 9124 9125 9301 9302 9303 5201 5202 5203
32.93/HL 65.86/HL 152.28/HL 216.00/HL 432.01/HL 87.39/HL 262.24/HL 524.48/HL 262.24/HL 380.52/HL 524.48/HL
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3. Declarant:
6 e-AD.
9. Total Items
14. ERN
15. C. of O. code
of
for
14. ERN
15. C. of O. code
of
for
14. ERN
15. C. of O. code
of
for
1.1.1
1.1.2
6.1 Total Excise 26.4 Grand Total Preferred Payment Method (please insert code as appropriate) Cash: A or Deferred: F 28. Declarant Signature
SUMMARY
26.3 Grand Total
Phone No.
Date
32
33
Warehouse Name
IETW No.
IEWK No.
Month
Year
Tax Type
EXCISE HOME (ERN 9820) DELIVERED FOR HOME CONSUMPTION (1) LESS REPAYMENTS ALLOWED (2)
QUANTITY (HL%)
RATE OF DUTY
DUTY PAYABLE ()
NET PAYABLE
RATE OF VAT
VAT PAYABLE ( )
I-----------------------------------, declare that the particulars herein and on the attached schedules are true and complete and that the above amount will be paid by Direct Debit under the Revenue Number shown herein. Signature-------------------------Date--------------------------Phone Number-------------------------------
Designation of Signatory----------------------------------------
(1) The quantity to be entered here is the quantity delivered from warehouse for home consumption, including any beer consumed on the brewery premises, plus any additions for previous underdeclarations.
(2)
Only repayments that have been authorised by the Revenue Official can be deducted here.
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Appendix 5 Home Consumption Warrant (Mineral Oil) C&E 1108 (Rev 6) Sample
Name and Address of Person Paying Tax Warrant Number and Date (for official use)
Description of Goods
ERN Code*
(see footnote)
for
Tax
Rate of Tax
Tax Payable
Petrol Aviation Gasoline Heavy Oil for use as a propellant Other Heavy Oil - for use other than as a propellant Kerosene - for use other than a propellant Fuel Oil L.P.G. for use as a propellant L.P.G. for use other than as a propellant Substitute Fuel for use propellant instead of petrol Substitute Fuel for use propellant instead of diesel as as a a
7014 7012 7108 7103 7102 7120 7202 7200 7126 7123 7124
I hereby declare that the above is a true and complete account of all mineral oil products delivered to home consumption from the above warehouse during the month/period specified and that the amount shown for Total Mineral Oil Tax Payable is correct. Where reduced rates of mineral oil tax* are claimed I declare that such products were delivered for use in accordance with the relevant statutory provisions governing such claims.
Name of Warehousekeeper:
*The entering of an ERN (Excise Reference Number) code on the warrant indicates whether a product is being tax paid at the appropriate standard rate of mineral oil tax, or at a reduced rate (i.e. a rate lower than the standard rate). The standard rate for light oil is the rate of mineral oil tax for petrol, and the standard rate for heavy oil, L.P.G., and substitute fuel is the rate of mineral oil tax for use as a propellant.
Date:
*The entering of an ERN (Excise Reference Number) code on the warrant indicates whether a product is being tax paid at the appropriate standard rate of mineral oil tax, or at a reduced rate (i.e. a rate lower than the standard rate). The standard rate for light oil is the rate of mineral oil tax for petrol, and the standard rate for heavy oil, L.P.G., and substitute fuel is the rate of mineral oil tax for use as a propellant.
Appendix 6 Home Consumption Warrant C&E 1115 (Sample) (Alcohol beverages and tobacco products)
Name and Address of Person Paying Duty Warrant Number and Date (for official use)
Rate of duty
To the officer in charge: I hereby declare that in the above month that the products specified hereon were delivered from the above warehouse in accordance with the relevant statutory provisions. Name of Warehousekeeper:---------------------------------Date:------------------------------------------Signature:-----------------------------------Phone Number-------------------------------
You must contact one of the above offices if you intend to top-up your account by EFT. When you contact the relevant office you will be given details of the Bank Account to which the money should be lodged. When you use the EFT facilities you must contact the relevant Revenue Office and inform them of the amount of money transferred and your TAN number. Failure to do so may result in a delay in the monies being credited to your account.