FEES PAYABLE FOR THE ISSUE OF EXCISE STAMPS OR BANDS UNDER PART C OF THE SIXTH SCHEDULE TO THE EXCISE DUTY ACT

FEES PAYABLE FOR THE ISSUE OF EXCISE STAMPS OR

BANDS UNDER PART C OF THE SIXTH SCHEDULE

TO THE EXCISE DUTY ACT

SUBSIDIARY LEGISLATION 35.32

FEES PAYABLE FOR THE ISSUE OF EXCISE

STAMPS OR BANDS UNDER PART C OF THE

SIXTH SCHEDULE TO THE EXCISE DUTY ACT

REGULATIONS

17th December, 2013

LEGAL NOTICE 438 of 2013, as amended by Legal Notice 259 of 2021.

(1) The title of these regulations is the Fees payable for the

Issue of Excise Stamps or Bands under Part C of the Sixth Schedule

to the Excise Duty Act Regulations.

(2)

(a) The provisions of these regulations with respect to the

fees chargeable, in accordance with regulation 2, for

packets containing cigarettes referred to in Part C of

the Sixth Schedule to the Excise Duty Act shall come

into force on the date of publication of these

regulations.

(b) The provisions of these regulations with respect to the

fees chargeable, in accordance with regulation 2, for

packets containing hand rolling tobacco or other

smoking tobacco referred to in Part C of the Sixth

Schedule to the Excise Duty Act shall come into force

on such date as the Minister may, by notice in the

Gazette, establish.

The fee payable to the Commissioner for the issue of

excise stamps or bands under the provisions of Part C of the Sixth

Schedule to the Excise Duty Act shall be, for every excise stamp or

(a) €0.0049 in the case of Wet Glue Banderol for

cigarettes;

(b) €0.01545 in the case of roll-your-own tobacco; and

(c) €0.05 in the case of water pipe tobacco (also known as

shisha tobacco).