Ruairí Quinn
Question:62 Mr. Quinn asked the Minister for Finance if he will outline the import duty on a March 1987 Citroen car (details supplied).
Written Answers. - Vehicle Import Charges.
I am informed by the Revenue Commissioners that the vehicle in question is liable on importation to excise duty at a rate of 21.7 per cent. This is charged on the recommended retail selling price of the corresponding model on sale new in the State reduced by 60 per cent to take account of the age of the car. In this case the duty amounts to approximately £1,165.
It is also liable to VAT at a rate of 21 per cent. However, the Revenue Commissioners cannot determine the exact amount of VAT payable without sight of the vehicle and supporting documentation. Partial credit may arise for VAT already paid in another EC member state in certain circumstances.
Ruairí Quinn
Question:63 Mr. Quinn asked the Minister for Finance if Custom and Excise officials are obliged to include the amount of import duty paid on a car that is coming from abroad into this country on the motor vehicle duty certificate form (details supplied); and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that a motor vehicle excise duty certificate is issued by Customs and Excise to show that any excise liability has been discharged. There is no requirement for the amount paid to be shown on the certificate.
Ruairí Quinn
Question:64 Mr. Quinn asked the Minister for Finance the reason Customs and Excise officials will only accept cash for import duty on cars; the reason no receipts are issued for cash paid; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that import charges may, at the option of the importer, be paid by bank draft, by money or postal order, by guaranteed cheque up to certain limits, by cash or under a direct debiting arrangement agreed with the banks. The direct debiting arrangement applies where traders participate in a scheme (known as the deferred payment scheme), whereby payments due in any particular month may be deferred until the following month (the direct debiting arrangement does not apply in the case of exise duties on oils, liquid petroleum gas, video machines or table waters).
Normal practice is that receipts are issued by customs for the payment of all import charges. If the Deputy is aware of an incidence where this practice was not followed, I will ask the Revenue Commissioners to examine the matter on receipt of details of the case.