Joe Costello (Dublin Central, Labour)
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Question 389: To ask the Minister for Finance the penalties for smuggling cigarettes and tobacco into Ireland; the penalties for trading in cigarettes and tobacco without a trading licence; and if he will make a statement on the matter. [39173/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the penalties for smuggling cigarettes and tobacco products into Ireland are as follows.

On summary conviction, the penalty is a fine of €5,000 and/or a term of imprisonment not exceeding 12 months. The trial judge may mitigate the monetary fine by up to 50%.

On conviction on indictment, the penalty is a fine of three (3) times the value of the cigarettes inclusive of all taxes and duties, or €12,695, whichever is the greater, and/or a term of imprisonment not exceeding 5 years. The trial judge may mitigate the monetary fine by up to 50%.

In the case of offering for sale/keeping for sale or delivering packs of cigarettes which do not have the requisite tobacco tax stamp affixed thereto, the penalties are as follows.

On summary conviction, the penalty is a fine of €5,000 and/or a term of imprisonment not exceeding 12 months. The trial judge may mitigate the monetary fine by up to 50%.

On conviction on indictment, the penalty is a fine not exceeding €12,695 and/or a term of imprisonment not exceeding 5 years. The trial judge may mitigate the monetary fine by up to 50%.

In addition to the above, the cigarettes or tobacco products, along with the carrying conveyance concerned, are liable to forfeiture

Trading in tobacco products is not subject to licensing by the Revenue Commissioners but is subject to registration by the Office of Tobacco Control with effect from 1 July 2009.