asked the Minister for Finance the number of seizures of vehicles in the last two years by officers of the Customs and Excise; the general category of reasons for such seizures; the valuations of such vehicles in individual cases; the estimate of Customs and Excise duties sought prior to such seizure in each case; and whether it is usual that the estimated value of Customs and Excise duty payable exceeds the actual estimated value of the vehicle, for example, the case of a car valued at £1,300 by the Customs and Excise officials where duties of £1,400 are demanded.
Written Answers. - Seizure of Vehicles.
46.
I am informed by the Revenue Commissioners that records are not maintained in such a manner as would enable the information requested by the Deputy regarding the number and valuation of seized vehicles to be given without the expenditure of an inordinate amount of official time. However, it is estimated that in the period from 1 January 1986 to 30 November 1987, approximately 4,000 vehicles were seized by Customs and that the total value of such vehicles was in the region of £12 million.
The general categories of reasons for seizures of the vehicles were the following:—
(i) irregular importation or use in the State without payment of the proper Customs and Excise charges;
(ii) vehicle used for the conveyance of uncustomed goods;
(iii) where rebated hydrocarbon oil offences were involved;
(iv) breach of temporary importation regulations; and
(v) breach of land frontier regulations.
Vehicles are seized for one or other of the reasons mentioned on the grounds that they are liable to forfeiture and the question of charging Customs and Excise duties does not normally arise prior to seizure.
It would be unusual for the amount of Customs and Excise duties payable in respect of a motor vehicle to exceed the value of the vehicle. If the Deputy has a particular case in mind, the Revenue Commissioners would be in a position to clarify the question of the amount of any charges due.