Revenue eBrief No. 116/23

16 May 2023

All three parts of the Administration & Control of Tax Warehouses Manual have been updated

All three parts of the Administration & Control of Tax Warehouses Manual have been updated.

Part 1 – General Warehousing Provisions has been updated as follows.

• Paragraphs 3.3.2 and 4.2.6 have been updated in line with section 47 of the Finance Act 2021, which made a number of amendments to Part 2 of the Finance Act 2001 to transpose Council Directive (EU) No. 2020/262 into Irish law. This Directive replaced Directive 2008/118/EC on the general arrangements for excise duty with effect from February 13, 2023.
• Section 4 has been updated to include the Alcohol Products Tax (APT) relief for small producers of Cider and Perry introduced by the Finance Act 2022. 
• References to legislation in paragraphs 4.7.2, 4.7.3, 7.2 and 7.4 have been updated.

Part 2 - Breweries, Microbreweries and Cider Manufacturers has been updated as follows.

• Paragraphs 2.7.1, 3.2.2 and 4.8.1 have been updated to refer to Commission Implementing Regulation (EU) 2023/157 of 23 January 2023 amending Implementing Regulation (EU) 2021/2266, as regards the reference to the certificate and the self-certification of independent small producers of alcoholic beverages in the electronic simplified administrative document.
• Paragraphs 2.7.2 and 4.8.2 contain consolidated procedures for the import of qualifying beer or cider and perry from 3rd countries.
• Minor revisions have been made to paragraphs 2.13 and 4.14 to ensure alignment with the scheme for relief of small producers of Cider and Perry introduced by the Finance Act 2022.

Part 3 – Distilleries has been updated as follows.

• Paragraph 2.5 has been amended to remove the reference to Regulation (EC) No 110/2008, replacing with a reference to Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019, on:
  • the definition, description, presentation and labelling of spirit drinks,
  • the use of the names of spirit drinks in the presentation and labelling of other foodstuffs,
  • the protection of geographical indications for spirit drinks, and
  • the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages.