S.I. No. 644/2006 - Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2006

1. This Order may be cited as the Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2006.

2. The 1

st

day of January 2007, is appointed as the day on which this Order comes into operation.

3. In this Order -

“cigarettes” has the same meanings in the

section 71

of the

Finance Act 2005

(No. 5 of 2005);

“subsection (2)(a)” means subsection (2)(a) of

section 104

of the

Finance Act 2001

.

4. (a) Subsection (2)(a) shall not apply to cigarettes, released for consumption in the Republic of Bulgaria or Romania, until 1 January 2010.

(b) A person travelling to the State and transporting cigarettes, released for consumption in the Republic of Bulgaria or Romania, for his or her own use may import free of excise duty no more than 200 cigarettes until such time as subsection (2)(a) applies to such products.

GIVEN under my Official Seal,

14 December 2006.

Brian Cowen

Minister for Finance.

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation).

This Order excludes tobacco products transported from certain Member States from the relief from excise duty as provided for in Section 104(2)(a) of the

Finance Act 2001

. It also maintains for a transitional period, the duty free limits which applied to such tobacco products prior to the accession of these Member States into the EU.

Statutory Instruments

S.I. No. 644 of 2006

ORDER

Entitled

Excise Duty on Tobacco Products (Quantitative Restrictions) Order 2006

Made by the Minister for Finance

I, Brian Cowen, Minister for Finance, in exercise of the powers conferred on me by subsection (4) (inserted by

section 46

of the

Finance Act 2004

(No. 8 of 2004)) of

section 104

of the

Finance Act 2001

(No.7 of 2001), hereby order as follows