Where a trader in another EU State dispatches excisable products to a private person in another State, duty paid, requirements apply.\u00a0 The non-state vendor must be registered for VAT in the state of receipt and must appoint a person to be established as a tax representative.\u00a0 He must be approved by Revenue.<\/p>\n
The non-state vendor or tax representative must deliver declarations, advance declarations and a duty guarantee document to the Revenue at least one day prior to dispatch of the consignment and pay and secure the excise duty at the time the declaration is made.<\/p>\n
Where excise duty is paid at that time, the copy serves as the advance declaration and guarantee document.\u00a0 Revenue endorses the copy used as a duty guarantee document and returns it to the declarant.<\/p>\n
After a consignment is received, the non-State vendor or tax representative must notify the Revenue of the arrival of the consignment at the place specified in the advance declaration and pay any outstanding excise duty.\u00a0 He must hold the product for inspection if required to do so.<\/p>\n
Non-State vendors must register for VAT in the State.\u00a0 VAT is payable on all excisable products.<\/p>\n\n
\n <\/div>\n\n","protected":false},"excerpt":{"rendered":"
EU Regime An EU regime applies with respect to the production, processing, and holding of excisable products under duty suspension within each state.\u00a0 It also applies to intra-EU movements of excisable products. The \u00a0principal categories of excisable products are \u00a0mineral oils, electricity, alcohol and alcoholic beverage manufactured tobacco. There are exemptions from excise duty on […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[115],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12057"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=12057"}],"version-history":[{"count":5,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12057\/revisions"}],"predecessor-version":[{"id":32679,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/12057\/revisions\/32679"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=12057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=12057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=12057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}