Pearse Doherty (Donegal South West, Sinn Fein)
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319. To ask the Minister for Finance his plans to regulate the importation of alcohol for direct sale, that is, by online sale to the home; and the measures that are in place to ensure duty is paid on such imports. [37933/15]

Michael Noonan (Limerick City, Fine Gael)
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The importation of alcohol into the State is subject to tight regulation and it is illegal under excise law to supply alcohol products in Ireland on which the appropriate excise duty has not been paid. This includes alcohol products sold online to Irish consumers.

I am informed by the Revenue Commissioner that traders who import alcohol products into Ireland must be authorised by Revenue to do so and must pay excise duty on the products at the time they are released for consumption in the State. A supplier located in another member state who sells alcohol products directly to consumers in Ireland must pay excise duty on the products concerned and is required to appoint a person to act as his or her representative in the State for that purpose. The alcohol products supplied by traders who do not comply with these requirements are liable to seizure and any person concerned in the supply may be prosecuted for the offence of evading or attempting to evade payment of excise duty.

The sale of intoxicating liquor to consumers is regulated under the Liquor Licensing laws and the Minister for Justice and Equality has set out the position in replies to earlier Parliamentary Questions on online sales and direct delivery of alcohol product to consumers.