Oireachtas Joint and Select Committees

Wednesday, 27 November 2013

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (No. 2) Bill 2013: Committee Stage (Resumed)

3:50 pm

Photo of Brian HayesBrian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I move amendment No. 112:


In page 90, between lines 5 and 6, to insert the following:
“Electronic transmission of certain Revenue returns
75. Section 917D of the Principal Act is amended in subsection (1)—(a) in the definition of “the Acts” by inserting the following after paragraph (a):
“(aa) the Customs Acts,”,
and
(b) in the definition of “tax” by inserting “customs duty,” before “excise duty”.”.
I am proposing this amendment to provide for the introduction of electronic returns of ship and aircraft manifests from March 2014. While the original intention was to include this provision in the forthcoming customs Bill, which is being drafted, it is unlikely that this Bill will have been enacted in time for the March 2014 deadline. Although the introduction of electronic manifests is the immediate objective, this provision will also allow for other customs returns and payments to be made electronically in the future should the need arise. On that basis, I commend the amendment to the sub-committee.

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