I move:
(1) That in this Resolution—"mechanical lighter" means any mechanical, chemical, electrical or similar article of a portable nature which is complete or substantially complete and is intended to provide a means of ignition whether by spark, flame or otherwise;
"licensed manufacturer" means a manufacturer who is the holder of a licence for the time being in force under paragraph 5 (a) of this Resolution;
"manufacture" means the making or assembling in the State of mechanical lighters and "manufacturer" shall be construed accordingly.
(2) (a) That there shall be charged, levied and paid on mechanical lighters which are manufactured in the State and sent out from the premises of a manufacturer, and on mechanical lighters which are imported into the State, on and from the 28th day of February, 1980, a duty of excise at the rate of £0.20 for each lighter.
(b) That the duty of excise imposed under subparagraph (a) of this paragraph shall not be charged, levied or paid on any mechanical lighter which is shown to the satisfaction of the Revenue Commissioners to be constructed solely for the purposes of igniting gas for domestic use.
(3) That the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by paragraph (2) (a) of this Resolution to be deferred to a day not later than the fifteenth day of the month following that in which the said duty is charged.
(4) That the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose,—
(a) repay or remit the duty imposed by paragraph (2) (a) of this Resolution on mechanical lighters that are shown to their satisfaction—
(i) to have been destroyed or become unfit for use by unavoidable accident before removal from a licensed manufacturer's premises, or
(ii) to have been received back, prior to use, at the place of manufacture as being defective, or to have been received back, after use, at the place of manufacture for repair and are, in either case, subsequently redelivered, exported or destroyed under arrangements approved of by them,
(b) authorise the removal from the premises of a licensed manufacturer without payment of excise duty of mechanical lighters for exportation or shipment as stores or for warehousing for exportation or shipment as stores.
(5) (a) That a person shall not manufacture mechanical lighters unless he is the holder of a licence issued under this paragraph and has entered the premises to which the licence relates under subparagraph (b) of this paragraph.
(b) That a licensed manufacturer shall make proper entry with the proper Officer of Customs and Excise in accordance with the provisions of regulations under paragraph (6) of this Resolution of all premises intended to be used by him in the carrying on of his business as a manufacturer.
(c) That an Officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of mechanical lighters is reasonably believed by the Officer to be carried on and may there make such search and investigation and take such samples of mechanical lighters and partially manufactured mechanical lighters as the Officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the Officer to relate to the manufacture of mechanical lighters.
(d) That any person who resists, obstructs or impedes an Officer of Customs and Excise in the exercise of any power conferred on him by this paragraph shall be guilty of an offence and shall be liable on conviction to an excise penalty of £500.
(6) (a) That the Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this Resolution.
(b) That in particular, but without prejudice to the generality of subparagraph (a) of this paragraph, regulations under this paragraph may—
(i) govern the importation, manufacture, storage and removal from storage of mechanical lighters,
(ii) prescribe the method of charging, securing and collecting the duty imposed by this Resolution,
(iii) make provision in relation to the form, grant, duration and revocation of licences under paragraph (5) of this Resolution,
(iv) provide for the method of entry with the proper Officer of Customs and Excise under paragraph (5) (b) of this Resolution,
(v) require a licensed manufacturer to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of mechanical lighters or parts thereof as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an Officer of the Revenue Commissioners to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,
(vi) require a licensed manufacturer to furnish, at such times and in such form as may be specified, returns in relation to such matters as may be specified,
(vii) provide for the removal to and receipt by licensed manufacturers of mechanical lighters imported into or manufactured in the State without payment of the excise duty chargeable thereon.
(7) That where an Officer of Customs and Excise finds that the number of mechanical lighters in the stock or possession of a licensed manufacturer is less than the recorded number which, according to records or other documents required to be kept by him in pursuance of regulations under paragraph (6) of this Resolution, ought to be in his stock or possession, then, except insofar as the deficiency is explained to the satisfaction of the Revenue Commissioners, mechanical lighters to the number of the deficiency shall be deemed to have been sent out for home use from the premises of the licensed manufacturer on the day on which the deficiency first came to the notice of the Officer.
(8) That any person who contravenes or fails to comply with any of the provisions of this Resolution or of regulations under paragraph (6) of this Resolution shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500 and any articles in respect of which the offence was committed shall be liable to forfeiture.
(9) (a) That the provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by paragraph (2) of this Resolution on mechanical lighters imported into the State as they apply in relation to duties of customs.
(b) That the provisions of the Statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by paragraph (2) of this Resolution on mechanical lighters manufactured in the State as they apply to duties of excise.
(c) That where in relation to the duty of excise imposed by this Resolution there is a provision in this Resolution corresponding to a provision of the Customs Acts or of any instrument relating to duties of customs made under statute (insofar as imported goods are concerned) or to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute (insofar as goods manufactured in the State are concerned), the latter provisions shall not apply in relation to the duty of excise imposed by this Resolution.
(10) That the duty of excise imposed by this Resolution is hereby placed under the care and management of the Revenue Commissioners.
(11) That this Resolution, so far as it relates to the duty of excise imposed by paragraph (2) of this Resolution on dutiable goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by the said paragraph (2) on dutiable goods manufactured in the State, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(12) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).