Ciarán Lynch (Cork South Central, Labour)
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129. To ask the Minister for Justice and Equality her views regarding the excise licence required to retail alcohol remotely into the country; the controls in place to ensure the accountability of remote retailers for their products; and if she will make a statement on the matter. [33735/15]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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The position is that the Licensing Acts 1833 to 2011 do not address alcohol sales into the State from another jurisdiction. My Department has been informed by the Revenue Commissioners that alcohol products on which tax has been paid in another jurisdiction are subject to excise duty in Ireland when sold to a private individual here. The supplier of the product is liable for payment of the excise duty and is required to appoint a person to act as his or her representative in the State for that purpose. The supply of alcohol products on which the excise duty has not been paid is illegal under excise law. Such products are liable to seizure and any person concerned may be prosecuted for the offence of evading or attempting to evade payment of excise duty.