I am advised by the Revenue Commissioners that tobacco products tax is not, by virtue of section 104(2) of the Finance Act 2001, chargeable on cigarettes that are bought tax-paid by a private individual in another Member State of the European Union. The cigarettes must be acquired by the person for his or her own use and not for commercial purposes, and be personally transported and accompanied into the State by that person. However, in the case of territories where EU rules on VAT and excise duties do not apply, such as the Canary Islands, an absolute limit of 200 cigarettes may be so brought into the State.
The question of whether cigarettes are for a private individual's own use or for commercial purposes falls to be determined in accordance with criteria set down in the Control of Excisable Products Regulations 2001. The specified considerations include the reasons given by the person for having the cigarettes, and the quantity involved. The guide level as to what constitutes a quantity consistent with personal use is set at 800 cigarettes. A person with a larger quantity of cigarettes may be asked questions to establish that they are not intended for commercial purposes. Cigarettes posted to a person in the State by a person in another EU Member State are liable to tobacco products tax and VAT.
