S.I. No. 121/1989:

HYDROCARBON (HEAVY) OIL REGULATIONS, 1989

HYDROCARBON (HEAVY) OIL REGULATIONS, 1989

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (11) (inserted by section 18 of the Finance Act, 1940 (No. 14 of 1940), and as amended by section 20 of the Finance Act, 1960 (No. 19 of 1960)) of section 21 of the Finance Act, 1935 (No. 28 of 1935), and as applied by subparagraph (13) of paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), in so far as it relates to the duty of excise imposed by subparagraph (1) and the rebate allowed under subparagraph (3) of the said paragraph 12, hereby make the following Regulations:

1. These Regulations may be cited as the Hydrocarbon (Heavy) Oil Regulations, 1989.

2. These Regulations shall come into operation on the 1st day of June, 1989.

3. In these Regulations--

"approved" means approved by the Commissioners;

"Colour Index" means the Colour Index, 3rd Edition (1971), compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colorists;

"Commissioners" means the Revenue Commissioners;

"gas oil" means hydrocarbon (heavy) oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240 degrees Celsius and of which more than 50 per cent. by volume distils at a temperature not exceeding 340 degrees Celsius;

"hydrocarbon oil" has, by virtue of paragraph 12 (13) of the Order of 1975, the meaning assigned by section 21 (15), as amended, of the Finance Act, 1935 (No. 28 of 1935);

"hydrocarbon (heavy) oil" means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 12 (1) of the Order of 1975;

"kerosene" means hydrocarbon (heavy) oil of which more than 50 per cent. by volume distils at a temperature not exceeding 240 degrees Celsius;

"motor vehicle" has, by virtue of paragraph 12 (13) of the Order of 1975, the meaning assigned by section 21 (15), as amended, of the Finance Act, 1935 ;

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"proper officer" means primarily the officer of the Customs and Excise Station for the area in which is situate--

(a) the refinery, warehouse or place of importation of hydrocarbon oil,

(b) the premises of the person selling, delivering or transporting hydrocarbon oil, or

(c) the premises or dwelling of the person using hydrocarbon oil for combustion in the engine of a motor vehicle,

and also includes a person acting for that officer and any officer of Customs and Excise superior to that officer;

"the rebate" means the rebate of duty allowed under paragraph 12 (3) of the Order of 1975;

"refiner" means the proprietor or occupier of a refinery;

"refinery" means any premises used for the manufacture, production or treatment of hydrocarbon oil;

"the Regulations of 1961" means the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 (S.I. No.122 of 1961), as amended by--

(a) the Hydrocarbon Oil (Amendment) Regulations, 1977 ( S.I. No. 382 of 1977 ),

(b) the Hydrocarbon Oil (Amendment) Regulations, 1979 ( S.I. No. 418 of 1979 ), and

(c) the Hydrocarbon Oil (Rebated Oil) (Amendment) Regulations, 1982 ( S.I. No. 198 of 1982 );

"warehouse" means a place approved by the Commissioners for the deposit, keeping or securing of hydrocarbon oils without payment of duty thereon;

"warehousekeeper" means the proprietor or occupier of a warehouse;

"vessel" includes any tank, drum, storage place, still or utensil.

4. (1) Each of the following substances shall constitute a marker for the purposes of these Regulations:

(a) 4- [N-ethyl-2-(1-isobutoxyethoxy)ethylamino] azobenzene,

(b) C.I. Solvent Blue 79 as described in the Colour Index.

(2) References in these Regulations to markers shall, subject to Regulation 6 (3) (a) of these Regulations, be construed as references to the substances specified in paragraph (1) of this Regulation.

5. (1) Subject to paragraph (2) of this Regulation, the rebate shall not be allowed on gas oil unless--

(a) there has been added to the gas oil at such time, in such manner, and in such proportions as prescribed by these Regulations each of the markers, and a declaration to that effect is furnished, or

(b) the Commissioners are satisfied that the gas oil has been marked outside the State in accordance with the provisions of Regulation 6 (2) of these Regulations and that a declaration is furnished with the entry to the proper officer that the oil is so marked and is intended for use for a purpose other than combustion in the engine of a motor vehicle:

Provided that the requirement as to marking may be dispensed with, in the case of gas oil delivered to persons authorised in writing by the Commissioners to receive it unmarked, subject to such conditions (including the giving of security) as the Commissioners may impose.

(2) Notwithstanding paragraph (1) of this Regulation, the rebate shall be allowed on gas oil which was marked prior to the 1st day of June, 1989, in accordance with the Regulations of 1961, if it is delivered for use within the State not later than the 31st day of August, 1989.

6. (1) Subject to such exceptions as the Commissioners may think fit to allow, the markers shall be added to the gas oil by a warehousekeeper or refiner before delivery on rebate of the gas oil.

(2) The markers shall be added in the following proportions, namely, to every 5,000 hectolitres of gas oil--

(a) not less than 2.5 kilogrammes of 4-[N-ethyl-2-(1-isobutoxyethoxy)ethylamino]azobenzene, and

(b) not less than 2.5 kilogrammes of C.I. Solvent Blue 79.

(3) (a) The markers may, at the discretion of the warehousekeeper or refiner, be added to the gas oil in the form of a composite solution containing the two markers and any subsequent reference in these Regulations to markers shall, save where the context otherwise requires, include a reference to such a composite solution.

(b) A composite solution shall be added in such quantity as to ensure the presence in the gas oil of the two markers in the proportions prescribed by paragraph (2) of this Regulation.

(c) Except as may be otherwise allowed by the Commissioners, the markers shall be added to the gas oil--

(i) in a vessel or pipe approved for the purpose,

(ii) in a warehouse or refinery, and

(iii) subject to such conditions as the Commissioners may impose.

7. (1) On or after the 1st day of September, 1989, gas oil marked in accordance with these Regulations shall, subject to paragraphs (2) and (3) of this Regulation, be stored separately from other hydrocarbon oils.

(2) Where gas oil has been delivered to a person in accordance with either or both the provisions of the Regulations of 1961 and Regulation 10 (2) of these Regulations, the person, not being a person who deals in hydrocarbon oil, may store, but only for his own use, such gas oil on its own or as a mixture with other gas oil marked in accordance with these Regulations.

(3) A person who deals in hydrocarbon oil may store gas oil consisting of a mixture of gas oil marked in accordance with these Regulations and gas oil marked in accordance with the Regulations of 1961, but only during the period from the 1st day of June, 1989, to the 31st day of August, 1989.

8. Except as may be otherwise permitted by the Commissioners, any vessel, delivery pump or other container or outlet which contains any gas oil marked in accordance with these Regulations shall be indelibly marked to the effect that such gas oil is not to be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle.

9. (1) No person shall add to any hydrocarbon oil any marker except with the authority of the Commissioners.

(2) No person shall remove any marker from any gas oil to which it has been added.

(3) No person shall add to any gas oil any substance, not being a marker, which is calculated to impede the identification of any marker.

(4) No person shall import any gas oil to which has been added any substance, not being a marker, which is calculated to impede the identification of any marker.

10. (1) Subject to paragraph (2) of this Regulation, no refiner, warehousekeeper or other person shall import, keep for sale, sell, or deliver any gas oil in which a marker is present unless each of the two markers is present in the proportions prescribed by these Regulations and unless when the oil is being delivered for use within the State by such refiner, warehousekeeper or other person a declaration is furnished to the proper officer that such gas oil is so marked and is intended for use for a purpose other than combustion in the engine of a motor vehicle.

(2) A refiner, warehousekeeper or other person may keep for sale, sell or deliver, but only during the period from the 1st day of June, 1989, to the 31st day of August, 1989, gas oil consisting of a mixture as specified in Regulation 7 (3) of these Regulations.

11. No person shall sell or deliver gas oil marked in accordance with these Regulations in respect of which he has reason to believe that it will be used for combustion in the engine of a motor vehicle.

12. A refiner, warehousekeeper or other person shall not--

(a) import any gas oil containing, or

(b) subject to such exceptions as the Commissioners may think fit to allow and to such conditions as they may impose, add to or mix with any gas oil,

one or both of the following substances--

(i) 1:4 di-hydroxyanthraquinone,

(ii) C.I. Solvent Red 24 as described in the Colour Index.

13. On or after the 1st day of September, 1989, a refiner, warehousekeeper or other person shall not--

(a) deliver for use within the State or accept delivery of, or

(b) subject to such exceptions as the Commissioners may think fit to allow and to such conditions as they may impose, keep for sale, sell, transport or deliver,

any gas oil containing one or both of the substances specified in Regulation 12 of these Regulations.

14. A person in charge of any vehicle which is transporting hydrocarbon (heavy) oil, otherwise than in the standard fuel tank of a vehicle, shall have in his possession or custody at all times during the course of such transportation an invoice or other document showing:

(a) the name and address of the consignor of the oil and the address of the premises or place from which the oil was removed for such transportation;

(b) the date of that removal;

(c) the full quantity of each of the following descriptions of the oil so removed, that is to say--

(i) gas oil marked in accordance with these Regulations,

(ii) gas oil not so marked,

(iii) kerosene, and

(iv) other descriptions of hydrocarbon (heavy) oil;

(d) the registration number of the vehicle being used for the purpose of such transportation;

(e) in the case of gas oil marked in accordance with these Regulations the following statement indelibly written or printed on the invoice or other document:

"This oil is marked gas oil delivered on rebate of duty and must not be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle.";

and he shall produce the said invoice or other document, or a true copy thereof, on demand to an officer of Customs and Excise.

15. (1) Any person selling or delivering hydrocarbon (heavy) oil, other than in the course of fuelling the fuel tank of any vehicle, shall at the time of each such sale or delivery give to the purchaser or the person taking delivery of such oil an invoice or other document showing--

(a) the name and address of the consignor of the oil and the address of the premises or place from which the oil was removed for such sale or delivery;

(b) the date of that removal;

(c) the full quantity of the oil sold or delivered under the descriptions set out in Regulation 14 (c) of these Regulations;

(d) the name of the person to whom the oil was sold or delivered;

(e) the address of the premises or place of the purchaser or the person taking delivery of such oil or of the premises or place to which the oil was delivered;

(f) the date of such sale or delivery;

(g) the registration number of the vehicle used to transport the oil for such sale or delivery;

(h) in the case of gas oil marked in accordance with these Regulations the following statement indelibly written or printed on the invoice or other document:

"This oil is marked gas oil delivered on rebate of duty and must not be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle.".

(2) Any person who has sold or delivered hydrocarbon (heavy) oil under paragraph (1) of this Regulation shall keep a true copy of the invoice or other document referred to in that paragraph in the vehicle referred to in that invoice or other document until that vehicle has returned to the premises from which the oil was removed and he shall produce the copy invoice or other document on demand to an officer of Customs and Excise.

16. (1) (a) In this paragraph, reference to a place shall not include reference to a refinery, a warehouse, or a place approved of under section 11 (3) of the Customs and Excise (Miscellaneous Provisions) Act, 1988 (No. 10 of 1988).

(b) On or after the 1st day of September, 1989, a person shall not--

(i) store in any place hydrocarbon (heavy) oil which is intended to be sent out from that place for sale or delivery, or

(ii) sell in any place hydrocarbon (heavy) oil in quantities exceeding 500 litres at any one time otherwise than in the course of fuelling the fuel tank of any vehicle, or

(iii) send out from any place hydrocarbon (heavy) oil for sale or delivery,

unless he has obtained approval of that place from the Commissioners in accordance with the provisions of subparagraph (c) of this paragraph.

(c) A person who wishes to obtain approval to which subparagraph (b) of this paragraph relates of any place shall make application in writing for approval to the Commissioners and shall furnish to the Commissioners such information as they may require in connection with the application and where the Commissioners grant approval, they may specify such conditions as they see fit to impose in connection with the grant, and the person who made the application shall comply with those conditions.

(2) (a) A person granted approval under paragraph (1) (b) of this Regulation (hereinafter in this Regulation referred to as an "approved person") shall keep at the place in respect of which such approval was granted (hereinafter in this Regulation referred to as an "approved place"), or at such other place as may be allowed by the Commissioners--

(i) all books, records, invoices, accounts and other documents relating to the receipt into, storage in, sale and removal from the approved place of all hydrocarbon (heavy) oil, and

(ii) separate accounts in accordance with this paragraph in respect of each of the descriptions of hydrocarbon (heavy) oil as specified in Regulation 14 (c) of these Regulations.

(b) The accounts to which subparagraph (a) (ii) of this paragraph relates shall show--

(i) in respect of each consignment received in the approved place--

(I) the date of receipt,

(II) the name and address of the consignor and the address of the premises or place from where it was received,

(III) the quantity received, and

(IV) whether the full duty thereon has been paid or the rebate allowed;

(ii) in respect of each quantity sold in the approved place--

(I) the date of the sale,

(II) the name and address of the purchaser,

(III) the quantity sold, and

(IV) whether the full duty thereon has been paid or the rebate allowed;

(iii) in respect of each consignment removed from the approved place--

(I) the date of removal,

(II) the name and address of the consignee, or of each consignee, as the case may be,

(III) the quantity removed and, where oil in the consignment is consigned to more than one consignee, the quantity consigned to each consignee, and

(IV) whether the full duty thereon has been paid or the rebate allowed;

(c) Entries in the accounts mentioned in subparagraph (a) (ii) of this paragraph shall be made not later than 12 o'clock midday on the next working day following the day of the transaction concerned.

(d) A balanced stock account made up to the end of each calendar month shall be included in the accounts mentioned in subparagraph (a) (ii) of this paragraph and the said stock account shall be completed not later than the 7th day of the month following the month to which it relates.

(3) (a) In respect of any hydrocarbon (heavy) oil removed from an approved place for sale or delivery on his behalf, and prior to being so removed, the approved person concerned shall issue to the person transporting that oil an invoice or other document, dated with the day of issue, and which shall further show in respect of that oil the particulars which the invoice or other document required to be in the custody or possession of the person transporting oil under Regulation 14 of these Regulations is required to show under that Regulation.

(b) An approved person shall keep at his approved place a true copy of each invoice or other document issued by him under subparagraph (a) of this paragraph.

(4) An approved person shall preserve the books, records, invoices and other documents, accounts, stock accounts and copy invoices or other documents referred to in this Regulation for at least 12 months after the date of the last entry therein, or (in the case of such invoices or other documents or such copy invoices or other documents) the date thereof, as the case may be, and shall allow an officer of Customs and Excise at all reasonable times to inspect and take copies of or extracts from or to remove and retain such books, records, invoices and other documents, accounts, stock accounts and copy invoices or other documents for such period as may be reasonable for their further examination.

(5) An approved person shall provide to the satisfaction of the Commissioners safe means of access for officers of the Customs and Excise to all containers, vessels and dipping places in his approved place.

(6) An approved person shall furnish to the Commissioners, immediately upon request by them, tables of the capacity of all containers and vessels in his approved place showing the number of litres which each such container or vessel is capable of containing according to the depth of liquid contained therein.

17. (1) No dark oil shall be sold or delivered for use for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle.

(2) In this Regulation:

"A.S.T.M." means the body known as the American Society for Testing Materials;

"dark oil" means hydrocarbon (heavy) oil which is darker than A.S.T.M. Colour 3.0 in the Table of Glass Colour Standards included in "Standard Method of Test for A.S.T.M. Colour of Petroleum Products" adopted as a joint A.S.T.M.-IP standard with A.S.T.M. designation D 1500-82 and IP 196/66 (reapproved 1986), which appears in Volume I of "Standard Methods for Analysis and Testing of Petroleum and Related Products 1988" published on behalf of The Institute of Petroleum, London, when such oil and A.S.T.M. Colour 3.0 are compared in the manner described in that publication for that method of test;

"IP" means the body known as the Institute of Petroleum, London.

18. (1) (a) Regulation 7 of the Regulations of 1961 shall--

(i) after the 1st day of June, 1989, be construed subject to Regulation 7 (2) of these Regulations, and

(ii) during the period from the 1st day of June, 1989, to the 31st day of August, 1989, be construed subject to Regulations 7 (3) and 10 (2) of these Regulations.

(b) Regulation 11 (as amended) of the Regulations of 1961 shall, during the period from the 1st day of June, 1989, to the 31st day of August, 1989, be construed subject to Regulation 10 of these Regulations.

(c) Regulation 12 of the Regulations of 1961 shall cease to have effect as and from the date of the coming into operation of these Regulations.

(d) Regulations 5, 6 (in so far as it relates to the adding of markers, being markers within the meaning of the Regulations of 1961), 9 and 11 (as amended) of the Regulations of 1961 shall cease to have effect as and from the 1st day of September, 1989.

(2) The definition of "markers" in Regulation 3 of the Hydrocarbon (Heavy) Oil Regulations, 1965 ( S.I. No. 219 of 1965 ), shall be construed--

(a) during the period from the 1st day of June, 1989, to the 31st day of August, 1989, as including a reference to Regulation 4 of these Regulations, and

(b) as and from the 1st day of September, 1989, as a reference to Regulation 4 of these Regulations,

and the references in Regulations 4 and 5 of the said Regulations of 1965 to markers which have been added as prescribed in the Regulations of 1961 shall be construed accordingly.

GIVEN this 25th day of May, 1989.

P. F. CURRAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations prescribe the new markers which must be added, with effect from the 1st day of June, 1989, to gas oil as a condition of obtaining a rebate of excise duty on such oil intended for use for a purpose other than combustion in the engine of a motor vehicle. The Regulations also impose certain obligations and restrictions on importers, refiners, distributors and users in regard to the importation, marking, storage, sale, delivery and use of certain hydrocarbon oil.