Written answers
Tuesday, 25 June 2013
Department of Finance
Tobacco Smuggling
Paschal Donohoe (Dublin Central, Fine Gael)
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184. To ask the Minister for Finance the number of successful prosecutions that have been made for the supply of illegally obtained cigarettes and tobacco; the average length of sentence or fine for any successful prosecution; and if he will make a statement on the matter. [30842/13]
Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they view the illicit trade in tobacco products as a very serious matter and that combating this illegal activity is a high priority for them. Their “Strategy on Combating the Illicit Tobacco Trade 2011-2013” includes a wide range of measures that are designed to identify and target those involved in the supply or sale of illicit tobacco products, with a view to seizing the illicit products and prosecuting those involved. The penalties that may be imposed where a person is convicted for the smuggling or selling of illicit products are set down in, respectively, section 119 of the Finance Act 2001 and section 78 of the Finance Act 2005. The specific penalty to be imposed in a particular case is a matter for the Courts.
Details of the penalties imposed in respect of tobacco-related convictions during 2012, and this year to 31 May, are set out in the following tables:
Convictions for Tobacco Smuggling
- | 2012 | 2013 (to 31 May) |
---|---|---|
Conviction on indictment | 7 | 1 |
Custodial prison sentences | 7 (in 5 instances the sentence was suspended) | 1 (the sentence was suspended) |
Range of custodial sentences | 2 months to 3 years | 1 sentence of 3 years |
No. of cases in which fine imposed | 2 | - |
Average fine | €2,500 | - |
Summary Convictions | 50 | 17 |
Custodial prison sentences | 19 (in 2 instances the sentence was suspended) | 11 (in 3 instances the sentence was suspended) |
Range of custodial sentences | 6 days to 10 months | 28 days to 6 months |
No of cases in which fine imposed | 35 | 10 |
Average fine | €2,530 | €2,600 |
Convictions for Keeping or Sale of Tobacco
- | 2012 | 2013 (to 31 May) |
---|---|---|
Conviction on indictment | 15 | 1 |
Custodial prison sentences | 15 (In 8 instances the sentence was suspended, and in instance part of sentence was suspended) | -* |
Range of custodial sentences | 18 months to 3 years | - |
No. of cases in which fine imposed | - | - |
Summary Convictions | 60 | 22 |
Custodial prison sentences | 6 (In 5 instances the sentence was suspended) | 6 (In 4 instances the sentence was suspended) |
Range of custodial sentences | 1 day to 6 months | 4 months to 10 months |
No of cases in which fine imposed | 54 | 19 |
Average fine | €2,834 | €2.736 |
Notes
*Sentence of 240 hours of community service imposed.
Paschal Donohoe (Dublin Central, Fine Gael)
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185. To ask the Minister for Finance the number of cigarettes a person may legally bring into this jurisdiction; if any consideration has been given to amend the limit on the amount that may be brought in; and if he will make a statement on the matter. [30843/13]
Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners, who have responsibility for the collection of tobacco products tax, that, in accordance with section 104(2) of the Finance Act 2001, tobacco products tax is not chargeable on cigarettes that are bought tax-paid by a private individual in another member state of the European Union, provided that the cigarettes are for the individual’s own personal use and not for commercial purposes. The cigarettes must be personally transported and accompanied into the State by that individual. This provision is in accordance with article 32 of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC. Applying a limit to the amount of cigarettes that can be brought in from another member state depends on whether the cigarettes are for an individual’s own private use or for commercial purposes and this falls to be determined in accordance with criteria set out in Part 4 of the Control of Excisable Products Regulations 2010. These include the reasons given by the person for having control or possession of the cigarettes and the quantity involved. In accordance with EU law, the indicative guide level as to what constitutes a quantity consistent with personal use is set at 800 cigarettes.
A maximum of 200 cigarettes may be brought into the State from outside the EU or from territories where EU rules on VAT and excise duties do not apply, such as the Canary Islands.
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