The Electronic Excise Declaration System (EEDS) Manual
Contents
1. Signature Date Phone Number The entering of an ERN Excise Reference Number code on the warrant indicates whether a product is being tax paid at the appropriate standard rate of mineral oil tax or at a reduced rate i e a rate lower than the standard rate The standard rate for light oil is the rate of mineral oil tax for petrol and the standard rate for heavy oil L P G and substitute fuel is the rate of mineral oil tax for use as a propellant Appendix 7 For a list of offices dealing with payment by EFT please see Appendix 7 of the EEDS Trader Guide The entering of an ERN Excise Reference Number code on the warrant indicates whether product is being tax paid at the appropriate standard rate of mineral oil tax or at a reduced rate i e a rate lower than the standard rate The standard rate for light oil is the rate of mineral oil tax for petrol and the standard rate for heavy oil L P G and substitute fuel is the rate of mineral oil tax for use as propellant Appendix 8 The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 The entering of an ERN Excise Reference Number code on the warrant indicates whether product is being tax paid at the appropriate standard rate of mineral oil tax or at reduced2. Reference Numbers ERN are now located Choose List of Appendices Appendix 2D page 29 34 Appendix 3 EXCISE DUTY ENTRY C amp E 1087 Sample 1 Supplier 2 Importer Revenue No tax type IERT Number Local Number 3 Declarant Revenue No tax type 4 Entry No amp Date For Official Use 5 Country of Dispatch code 5 1 Date of Dispatch 7 Office of 8 Excise Office 9 Total Items 10 Total Pkgs 11 Total Value Entry code code 12 Item No 13 Commodity 14 ERN 15 of 16 No of 17 Supplementary 18 Item Price 19 Quantity for code code Packages Units Duty 20 Description of goods 21 Documents attached and associated codes 22 Rate of Duty 23 Duty Payable 24 Value for VAT 25 VAT Rate 12 Item No 13 Commodity 14 ERN 15 of 16 No of 17 Supplementary 18 Item Price 19 Quantity for code code Packages Units Duty 20 Description of goods 21 Documents attached and associated codes 22 Rate of Duty 23 Duty Payable 24 Value for VAT 25 VAT Rate 13 Commodity 14 ERN 15 of 16 No of 17 Supplementary 18 Item Price 19 Quantity for code code Packages Units Duty 20 Description of goods 21 Documents attached and associated codes 22 Rate of Duty 23 Duty Payable 24 Value for VAT 25 VAT Rate 26 SUMMARY 26 1 Total 26 2 Total 26 3 Grand Excise VAT Total 26 4 Grand Total Preferred Payment Method please insert code as appropriate
3. Ta Revenue C in agus Custaim na hEireann Irish Tax and Customs The Electronic Excise Declaration System EEDS Manual Revenue Operational Manual Revised Edition November 2014 Table of Contents Introduction to Manual jc cisvssssecsccsscsconsssscesecsis coasasasistevetssesessavaanedssucsssssereasedesacsessevcis 0 Section 1 Excise Duty Entries 1 1 1 DUM OCU CUNO aaa a a aia 1 1 2 R pistratio ce ncaa eee ek 1 1 3 Pa mass 2 1 4 Payment on Account 2 1 4 1 Lodgements to Payment on 3 1 5 Look Up Payment 3 1 6 End of Month Statements pasaseassad sdaongread kateter 3 1 7 Excise Duty Entries DES 3 1 7 1 DTI Declarations NG 3 172 ROS E O E E 3 1 7 3 Customs Revenue Input 3 1 7 4 Inputting a Customs Input CI EDE 4 1 7 5 Screen 1 EDE 4 1 7 6 Screen 2 Item Detail Line 4 1 7 7 Screen 3 Summary Information 4 1 7 8 Look Up Processed and Access the Entry Number 4 1 7 9 Processed Electronic Version 4 1
4. amp Excise Foynes Harbour Foynes Co Limerick Galway Port Geata na Cathrach Fair Green Galway Galway County Geata na Cathrach Fair Green Galway Galway Roscommon Geata na Cathrach Fair Green Galway Greenore Excise Greenore Port Government Offices Millennium Centre Dundalk Co Louth Government Buildings Millennium Centre Dundalk Co Louth Kerry Government Buildings Spa Road Tralee Co Kerry Kildare District Mount Audit amp Compliance Unit 1 Floor Grattan House Mount St D 2 Kildare District Naas St Davids House North Main St Naas Co Kildare Kilkenny Government Offices Hebron Road Kilkenny Killybegs Customs amp Excise Killybegs Co Donegal 30 LCD DTM Tallaght LCD Drink Tobacco amp Multiples St John s House High Street Tallaght Dublin 24 LCD DTM Cork LCD Drinks Tobacco and Multiples Revenue House Blackpool Cork LCD DTM Dublin LCD Drink Tobacco amp Multiples Unit Ballaugh House 73 79 Lower Mount St Dublin 2 LCD Food Industry Limerick LCD Ground Floor Sarsfield House Limerick LCD HIM Cork LCD HIM Revenue House Blackpool Cork Letterkenny LCD HIM Dublin LCD HIM Ballaugh House 73 79 Lower Mount St Dublin 2 Revenue Office High Road Letterkenny Co Donegal Limerick Excise River House Charlotte Quay Limerick Limerick Docks Customs a
5. were delivered for use in accordance with the relevant statutory provisions governing such claims Name of Warehousekeeper Signature Phone Number The entering of an ERN Excise Reference Number code on the warrant indicates whether a product is being tax paid at the appropriate standard rate of mineral oil tax or at reduced rate i e rate lower than the standard rate The standard rate for light oil is the rate of mineral oil tax for petrol and the standard rate for heavy oil L P G and substitute fuel is the rate of mineral oil tax for use as propellant Appendix 6 Home Consumption Warrant C amp E 1115 Sample Alcohol beverages and tobacco products Name and Address of Person Paying Duty Warrant Number and Date for official use Month Year Payer Revenue Number Tax Type Warehouse Code IETW Trader Code IEWK Wt No Wt Date Warehouse Name Description of Goods ERN Code No of cases Quantity for Duty Rate of duty Duty Payable Tick as Appropriate Value for VAT Total Excise Duty Payable Duty Paid Duty Deferred VAT Payable Total Payable To the officer in charge I hereby declare that in the above month that the products specified hereon were delivered from the above warehouse in accordance with the relevant statutory provisions Name of Warehousekeeper
6. Revenue Input CI The option of presenting a hard copy of the EDE will continue to be available to traders in limited circumstances Revenue has advised the trade that they cannot guarantee that any priority will be given to these Excise Manual The Electronic Excise Declaration System transactions as this will be determined by the demands of other business in the office at the particular time On receipt of the hard copy EDE the Officer should see that it is complete that the Excise Reference Number agrees with the description of the goods that it is signed by the declarant and that arrangements are in place for the payment of the tax The Officer should refer to the box by box completion of an EDE as guideline to inputting hard copy declaration The following paragraphs set out the steps involved in inputting the EDE to the new system 1 7 4 Inputting a Customs Input EDE The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 1 7 5 Screen 1 EDE Declaration The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 1 7 6 Screen 2 Detail Line Item The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 1 7 7 Screen 3 Summary Information The following material
7. be forwarded to AEP Accounts Unit where the application will be processed and if approved recorded in ITS AEP Accounts Unit will advise the relevant Revenue Office of all new approvals Staff in the local Revenue Offices should be aware of the extent of the Direct Debit Guarantees for all their traders If the Officer becomes aware that the limit is inadequate he she should bring this to the attention of the trader and ensure that a proper guarantee is in place Officers should familiarise themselves with the AEP Payment Methods available on the Revenue website 1 4 Payment on Account Up front payments will be categorised in the EEDS as Payments on Account As these payments have the effect of increasing the credit available to the customer no specific prior approval is required for this facility and there are no minimum or maximum payments Traders may make payments as frequently as they wish each month Payments other than Electronic Fund Transfer EFT may be presented at any Revenue Office with accounting facilities where a receipt will be issued in respect of the amount paid For a list of offices dealing with payment by Electronic Fund Transfer EFT please see Appendix 7 of the EEDS Traders Guide Excise Manual The Electronic Excise Declaration System 1 4 1 Lodgements to Payment on Account All lodgements to Payment on Account must be by way of bank draft or EFT These will be made via Local Payment Accounting LPA Fo
8. into home consumption in the State The EDE declaration can be processed via the electronic system using the following options Direct Trader Input DTI Revenue Online Services ROS Or in limited circumstances by Customs Revenue Input CI The excise declaration form C amp E1087 hardcopy for use as CI consists of set of four as follows Original White Accounting Copy Copy I Bronze For the Revenue Administration Office Copy 2 Green For EU Supplier Duty Guarantee Copy 3 Cream Notification Copy Revenue Offices should have sufficient hard copies of the C amp E 1087 available to meet demands For an overview of the Integrated Taxation System see Chapter 2 AEP Integrated Accounting Staff Guide A guide to the box by box completion of the new EDE is to be found at Appendix 1 1 2 Registration All customers using the Electronic Excise Declaration System EEDS will be registered in Revenue s Central Registration System CRS under either of the tax head registrations of C amp E or or both For new customers seeking Registered Consignee or Temporary Registered Consignee status it will be necessary to apply for Approval see Section 5 Movement of Excisable Products Manual When approval has been granted the registration number will be issued by the System for Exchange of Excise Data SEED In the case of a Registered Consignee the SEED registration number will be a pe
9. is either exempt from or not required to be published under the Freedom of Information Act 1997 1 7 8 Look Up Processed and Access the Entry Number The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 1 7 9 Electronic Version Excise Manual The Electronic Excise Declaration System The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 1 7 10 Look Up Facility for EDEs Detailed information on the Look Up facility in general is available in paragraphs 3 4 of the AEP Integrated Accounting Staff Guide 1 7 11 Information on Customer s Excise Tax Position Details of customer s C amp E amp status is available within ITS The records contain all liabilities arising from EDE declarations as well as from SADs Warehouse Warrants VRT Declarations and all lodgements made to the account It also contains current Deferred and Payment on Account Balances Information on how to access this information can be found in paragraph 3 5 of the AEP Integrated Accounting Staff Guide 1 7 12 Short C I for EDE The following material is either exempt from or not required to be published under the Freedom of Information Act 1997 Lal 1 8 Work Flow The following material is either exempt from or not re
10. rate i e rate lower than the standard rate The standard rate for light oil is the rate of mineral oil tax for petrol and the standard rate for heavy oil L P G and substitute fuel is the rate of mineral oil tax for use as a propellant
11. remittances 2 4 3 Look Up Payment Arrangements For details on how to interrogate ITS for information on Direct Debit and Bank Guarantee details see Chapter 3 Look Up Functions pars 3 1 to 3 3 Integrated Accounting Staff Guide 2 4 4 End of Month Statements Please see Chapter 10 AEP Integrated Accounting Staff Guide for details on the monthly statements bank runs ring fenced sums and cash carry forwards 2 5 Processing Tax Warehouse Warrants The following procedures should be observed with regard to the preparation processing and control of monthly tax warehouse warrants 2 5 1 Inputting the Warrant The trader prepares the warrant s as appropriate to his business and presents it to the appropriate Revenue Accounts Office within the time limits as set out in the existing instructions The Officer in the Accounts Office should on a selective basis check that the ERN agrees with the description of the goods on the warrant If in order all the details on the warrant should then be input to warehousing system of the EEDS which will check verify that The ERN is valid The Rate of Duty is valid The Duty and VAT Calculation is accounted for in the Totals Summary Total liability on the warrant is debited in the first instance against any credit in the Payment on Account record If the credit in the Payment on Account record does not equate with the total liability on the warrant the system will compare t
12. 21 DOCUMENTS ATTACHED AND ASSOCIATED CODES Status Mandatory for all Users Format an 4 for code an 20 for field size Enter details of relevant associated documents as listed hereunder Invoice N380 Enter Invoice Reference number in text box provided Worksheet 1Q14 Enter Worksheet Reference number in text box provided Pro Forma Invoice N325 Enter Pro Forma Invoice Reference number in text box provided Authorisation Codes Enter the required codes in text box provided These codes are subject to traders approval and are listed below Excise Exemption 1E99 VAT Exemption 1A99 Previous EDE Number Enter previous EDE number if relevant Additional Codes Not currently required DTI Status The following Type Codes apply PREV ACOD NOTE All relevant documents must be lodged with your Excise Office Box 22 RATE OF DUTY DTYROS Status System Generated from the ERN code in line item detail CI Status Mandatory Format n 3 3 Insert appropriate Rate of Duty as listed with each ERN Appendix 2D Box 23 DUTY PAYABLE DTY ROS Status System Generated duty payable is Rate of Duty multiplied by quantity for duty as specified in line item detail CI Status Mandatory Format n6 2 Enter duty payable for this item i e the quantity for duty box 19 multiplied by the rate of duty box 22 19 Box 24 VALUE FOR VAT DTYROS Status System Generated value for VAT is the Duty Payable plus Item Price as specif
13. 27 Payer Revenue No Tax Type Cash A or Deferred F ict ee ee 28 Declarant Signature Declarant Name block letters Phone No For Official Use Officers Signature amp Date Stamp 35 Appendix 4 BREWER S BEER DUTY RETURN Sample C amp E 1098 Rev 4 Name and Address of Person Paying Tax No and Date for official use Warehouse Name IETW No IEWK No Month Year Payer Revenue Number Tax Type C amp E EXCISE HOME QUANTITY HL RATE OF TAX TAX PAYABLE DELIVERED FOR CONSUMPTION 1 LESS REPAYMENTS ALLOWED 2 NET PAYABLE ERN 9820 Beer exceeding 2 8 ABV TOTAL VAT if applicable EXCISE HOME QUANTITY HL RATE OF TAX TAX PAYABLE DELIVERED FOR CONSUMPTION 1 LESS REPAYMENTS ALLOWED 2 NET PAYABLE ERN 9827 Beer ex 1 2 but not ex 2 8 ABV TOTAL VAT if applicable TOTAL AMOUNT FOR DIRECT DEBIT gt Signature Designation of Signatory declare that the particulars herein and on the attached schedules are true and complete and that the above amount will be paid by Direct Debit under the Revenue Number shown herein Date Phone Number 1 including any beer consumed on the brewery premises underdeclarations 2 36 The quantity to be entered here is the quantity delivered from warehouse for home consumption p
14. 7 10 Look Up Facility for 5 1 7 11 Information on Customer s Excise Tax Position 5 1 712 Short Col TOM ss 5 1 8 Work FloW vn 5 1 9 EDE Short Pam 5 1 10 Cancelling EDE svyinsoesneedriseanvelmearedersidmrnnsededr 5 1 10 1 Cancel EDE 6 Section 2 Tax Warehouses Declarations ssscccsssssscccssssscccsssscccsssscesssssessecees 7 2 1 norden ss 7 2 2 Types sa so 7 23 FROG ASCH ea ENON 7 2 4 Payment Arrangements 7 2 4 1 Deferred 7 2 4 2 Payment on 8 2 4 3 Look Up Payment 9 2 4 4 End of Month Statement ccc 9 25 Processing Tax Warehouse 9 2 5 1 Inputting the amp 9 2 5 2 Updating the Payment Records 10 2 6 Underpayments and Overpayments of 10 Section 3 Vehicle Registration 1 11 3 1 Introduction n 11 3 2 Declaration
15. Address 4 Format an 9 Box 4 ENTRY NO amp DATE For Official Use Status Unique EDE identifier assigned by the System Format an 16 Date dd mm yyyy Box 5 COUNTRY OF DISPATCH CODE Status Mandatory for all Users Format a2 Enter the appropriate country of dispatch code from the ISO alpha list in Appendix 2 Box 5 1 DATE OF DISPATCH Status Mandatory for all Users Format Standard Date validation an dd mm yyyy Enter date on which goods were dispatched from supplier or which it is intended that the goods will leave Box 6 e AD No Status Conditional for all Users One of options must be completed DTI Status The following Type Codes will apply as required AAD1 AAD2 AAD3 AADM AADU e AD Number Details a Up to 3 known e AD numbers Enter e AD Numbers where there is 1 to 3e ADs in text boxes provided Format an 21 b More than 3 known e AD numbers Where there is more than 3 e ADs enter all e AD numbers on a worksheet and insert the worksheet reference number on the EDE line item screen in box 21 Format an 2 e AD Number Unknown If no e AD available state the reason why in text box provided Format an 2 16 Box 7 OFFICE OF ENTRY CODE Status Mandatory for all Users Format an 8 Enter the code assigned to the office of export import from list at Appendix 2C Box 8 EXCISE OFFICE CODE Status Mandatory for all Users Format an 8 Enter the Excise office code as assigned by your local E
16. Appendix 2 ISO alpha List of country codes Appendix 2B Revenue Office list EOL Appendix 2C Office of Import Codes Appendix 2D Excise Reference Numbers ERN Appendix 3 Excise Duty Entry Sample Appendix 4 C amp E 1098 Brewer s Beer Duty Return Sample Appendix 5 C amp E 1108 Mineral Home Consumption Warrant Sample Appendix 6 C amp E 1115 Home Consumption Warrant Sample Appendix 7 List of Offices dealing with EFT payments Appendix 8 Links to Internal Revenue Documents 13 Appendix 1 Guide to the box by box Completion of the EDE EDE IMPORTS Box by box EDE Completion The attached instructions detail the manner in which each box of an Excise Duty Entry EDE must be completed Whilst there is provision to enter different categories of products on an EDE it should be noted in the case of oils this does not apply and oils should be entered on their own EDE Where there are different rules for DTI and CI hard copy completion these are specified Otherwise the same instructions apply irrespective of manner of completion Please note that the following characters can only be used for EDE completion 1 e no foreign characters which where necessary should be replaced by equivalent a z A Z0 9 amp E10 U 101 space Box 1 SUPPLIER NAME AND ADDRESS Status Mandatory for all Users Enter the name and address of the supplier as follows Name Format an 35 Business Address Address 1 Form
17. Brewer Beer Return Appendix 4 iii C amp E 1108 Mineral Oil Warrant Appendix 5 2 3 Registration All customers using the Electronic Excise Declaration System EEDS will be registered in Revenue s Central Registration System CRS under either of the tax head registrations of C amp E or or both Existing customers can continue to use their Trader Account Number TAN as heretofore These TAN numbers will be converted within the system into standard Revenue tax head numbers For new customers all those using the tax warehouse system require formal Revenue approval or registration before they can deposit goods in tax warehouse The existing procedures for seeking approval for tax warehouse or as an authorised warehousekeeper remain in place Once approval has been granted the registration will be recorded on SEED and on CRS by the Office issuing the approval Further instructions relating to warehouse approvals can be found in the Authorisation of Warehousekeepers and Approval of Warehouses Manual 2 4 Payment Arrangements General All Duty and Tax liabilities in the EEDS must be met by means of the Deferred Payment Scheme and or Non Deferred up front payment methods i e Payments on Account or Electronic Funds Transfer EFT 2 4 1 Deferred Payment The AEP Accounts Unit is responsible for the administration of the Deferred Payment Bank Direct Debit Scheme Under the provisions of this scheme trader
18. Forms aan 11 3 3 Registrato he ene ae es 11 3 3 1 Existing TAN 11 3 3 2 Assignment of New 11 Excise Manual The Electronic Excise Declaration System 3 4 Payment Arrangements 11 3 4 1 Deferred anda oo ela Sanus ee toa 11 3 4 2 Payment on 11 3 4 3 Deferred FACT 12 3 5 Accounting for 12 3 6 Processing of Declarations 12 3 7 ep 12 List of Appendices 13 Appendix 14 Appendix 2 22 Appendix 2 EN NR 24 Appendix kake 30 Appendix 2 rssicon ressis sirenas raskere 32 Appendix 2D 34 S EPE AE 35 Appendix Luske 36 Appendix 5 Nasr 37 Appendix ase debpadscucccouuadessoucdecdasasseieeocsy 38 Appendix NE EN NE 39 AP
19. In Tax Warehouses such payments are most likely to arise in the context of the payment of VAT on wines and spirits deliveries for home consumption top ups for alcohol products and allocations and for daily deposits on mineral oil In relation to payments for mineral oil tax the daily lodgement of a guaranteed cheque will no longer apply from September 19th 2014 Payments by Electronic Fund Transfer EFT to cover the liability accruing during the month continue to apply For a list of offices dealing with payment by Electronic Fund Transfer EFT please see Appendix 7 of the EEDS Traders Guide Payments other than EFT to these accounts may be presented at any Revenue Office with cash accounting facilities The transaction will be recorded via the Local Payment Accounting LPA system and a receipt will be issued in respect of the exact amount paid It is critically important that staff accepting these payments and processing them via LPA make sure that they are properly ring fenced so as to ensure that the funds are available to meet the end of month excise liabilities If the payments are not ring fenced there is every possibility that they might be used to meet other tax liabilities for the trader For details on recording these payments see Chapter 7 AEP Integrated Accounting Staff Guide which provides guidelines on how to record remittances how to ring fence certain remittances how to delete remittances and how to deal with suspended
20. P Susa kabel EE 40 Introduction to Manual This is a revised version of Revenue s Excise Manual on the Electronic Excise Declaration System EEDS It is one in a series of excise manuals issued by Revenue for the information and guidance of Revenue Officers with responsibility for the administration control and audit of Excise Traders including VRT Traders This manual provides specific operational instructions for the information of staff on the procedures relating to the processing and payment arrangements of Excise Duty Entries Section 1 Tax Warehouse Declarations Section 2 Vehicle Registration Tax Declarations Section 3 The manual should be read in conjunction with the following Staff Instructions and Trader Guide Authorisation of Warehousekeepers and Approval of Tax Warehouse Manual Administration and Control of Tax Warehouses Manual Part I General Warehousekeeping Part 2 Breweries Microbreweries and Cider Manufacturers Movement of Excisable Products Manual Vehicle Registration Tax Manuals Electronic Excise Declaration System A Guide for Users of the System AEP Integrated Accounting Staff Guide Excise Manual The Electronic Excise Declaration System Section 1 Excise Duty Entries EDES 1 1 Introduction The Excise Duty Entry C amp E 1087 EDE is the form used to declare and pay excise duty on excisable products acquired from other EU Member States and entered
21. Preferred Payment Method Status Mandatory for all Users where duty is payable Insert as appropriate Cash A Deferred F 20 NOTE For excise duty payment in oils preferred method of payment must be cash Box 27 PAYER REVENUE NUMBER Tax Type Status Conditional mandatory for all Revenue Registered Users Format an 10 Enter the Payer s Revenue Number and Tax Type NOTE When using your Revenue Account to pay the liability ensure the number quoted in box 2 3 is the same as that in box 27 For Customs Input Declaration on hard copy EDE if the payer is registered this box should not be completed Duties must be paid by LPA and the LPA receipt produced to the CI Officer Box 28 DECLARANT SIGNATURE DTYROS Status Digital signature a digital certificate authenticates that the person who signs and submits the declaration is the person they claim to be CI Status Mandatory manual signature required Format an 35 28 1 Declarant Name block letters DTI ROS Status Need not be completed CI Status Mandatory Format an 35 28 2 Phone No DTI ROS Status Need not be completed CI Status Mandatory Format n 15 28 3 Date DTI ROS Status Need not be completed CI Status Mandatory Format an dd mm yyyy 21 Appendix 2 ROS Applications Applications to use the ROS facility can be made by visiting the Revenue website www revenue ie and selecting the link to Register for ROS A core part of ROS registra
22. ar Co Mayo Cavan First Floor Newcourt Centre Church Street Cavan Clare Government Offices Kilrush Road Ennis Co Clare CLO Excise Vima Office Government Offices Millennium Centre Dundalk Co Louth Clonmel New Quay Clonmel Co Tipperary Cork Airport Revenue House Blackpool Cork Cork East Revenue House Blackpool Cork Cork North West Revenue House Blackpool Cork Cork South West Revenue House Blackpool Cork Donegal Donegal Public Services Centre Drunlonagher Donegal Drogheda Excise Government Offices Millennium Centre Dundalk Co Louth Drogheda Port Government Offices Millennium Centre Dundalk Co Louth Dublin Airport Customs amp Excise Cargo Terminal No 1 Dublin Airport Dublin City Centre Aras Bhrugha 9 15 Upper Connell Street Dublin 1 North City Business Taxes District Dublin Port New Custom House Promenade Road Dublin 3 Dublin South City 85 93 Lower Mount Street Dublin 2 Dublin South County 15 Floor Plaza Complex Belgard Road Tallaght Dublin 24 Dun Laoghaire Landsdowne House Landsdowne Road Dublin 4 Rathdown Dun Laoghaire Customs amp Excise Ferryport Dun Laoghaire Co Dublin Quayside Dundalk Excise Government Offices Millennium Centre Dundalk Co Louth Dundalk Port Government Offices Millennium Centre Dundalk Co Louth Fingal IRDS 1st Floor Block D Ashtown Gate Navan Road Dublin 15 Foynes Customs
23. at an 35 Address 2 Format an 35 Address 3 Format an 35 Address 4 Format an 9 Country Format ISO alpha Code a 2 Enter the appropriate country code from the ISO country code list at Appendix 2A Box 2 IMPORTER DTYROS Status Must complete Tax No amp Tax Type OR name and address CI Status For Customs Input Declarations on hard copy EDE Tax No amp Type Name and Address must all be completed 2 1 Importer Revenue Number Status Mandatory where importer is registered with Revenue Format an 16 Insert the Importer s Revenue no with the designated tax type A full list of acceptable Tax types will be available from a drop down menu For Customs Input Declarations a list of tax types are available below C amp E Customs amp Excise CT Corporation Tax VAT Value Added Tax PAYE Employee PPS No IT Income Tax NOTE 14 i When the Importer is the payer please ensure the number quoted in box 2 is the same as that in box 27 ii Where the importer does not have a Revenue ID number Importer Name and Address is then mandatory 2 2 Importer Name and Address DTYROS Status Conditional mandatory only when importer does not have a Revenue Number CI Status Mandatory Enter name and address as follows Name Format an 35 Business Address Address 1 Format an 35 Address 2 Format an 35 Address 3 Format an 35 Address 4 Format an 9 2 3 IERT Number Status Conditional mandatory where imp
24. counting Staff Guide This chapter provides guidelines on how to record ring fence or delete remittances and how to deal with suspended remittances The procedures for the look up of customer financial information are set out in Chapter 3 AEP Integrated Accounting Staff Guide Staff should note that from 19th September 2014 e Day payment by cheque should be treated as an exception and customers should be encouraged to use electronic payments for all future transactions 3 4 3 Deferred V FACT Account In lodging VRT amounts to customer accounts LPA gives the operator the option to choose the trader s Deferred or FACT account Officers should ensure that the correct account is selected If Deferred is selected and the customer does not have a Deferred account the payment will still be allocated to the customer s account in ITS 3 5 Accounting for VRT VRT payments will be accounted for in ITS under a VRT tax head created for that purpose There is also a subhead under VRT for VAT on new means of transport The main VAT subhead should not be used for this purpose 3 6 Processing of VRT Declarations The existing arrangements whereby VRT Declarations are lodged via ROS or in hardcopy format at an NCTS Centre continue 3 7 Overpayments VRT repayments are dealt with in the Revenue District where the customer resides 12 List of Appendices Appendix 1 Guide to the box by box Completion of the EDE Appendix 2 ROS Applications
25. e certificate selected This password is never transmitted Once these checks have been completed the data is transmitted to ROS via a web service WHOSE DIGITAL CERTIFICATE SHOULD BE USED A Digital Certificate authenticates that the person who signs and submits the declaration is the person they claim to be non repudiation For example person A signs a declaration with a digital certificate then the digital certificate authenticates that it is person A who signed the declaration A Digital Certificate does not validate the relationships between different entities For example a digital cert will not validate that the declarant Box 3 has permission to use the payer s account Box 27 This validation will be performed by the Common Registration System CRS Therefore as the Digital Certificate can only authenticate the entity that signed and submitted the declaration 22 ROS DIGITAL CERTIFICATE CHECKS ROS will check that the digital signature is valid i e the signature is correct for that digital certificate If not an error will be returned to the trader via web service ROS will check that the digital certificate was issued by ROS i e that the cert was digitally signed by the ROS Certificate Authority at some point If not an error will be returned to the trader via web service ROS will check that the certificate has not been revoked If it has been an error message will be returned to th
26. e inputting of the warrant and accounting processes have been completed a copy of the warrant s for the month should be forwarded to the Officer responsible for the administration and control of the trader 2 6 Underpayments and Overpayments of Tax When an Underpayment or Overpayment is indicated on inputting of the warrant by the Regional Accounts Office the Officer responsible for the administration and control of the Trader should be contacted immediately so that the trader can correct the warrant or immediately present an amended warrant 10 Section 3 Vehicle Registration Tax VRT Declarations Introduction As on and from 1 September 2010 the National Car Testing Service NCTS have been appointed as competent person to carry out certain related functions on behalf of Revenue and have also been authorised to use Revenue vehicle registrations systems and collect VRT on the registration of both new and used vehicles at such centres 3 2 Declaration Forms A new formatted declaration form has been put into use by the NCTS 3 3 Registration 3 3 1 Existing TAN Holders All customers making a VRT Declaration should be registered in Revenue s Central Registration System CRS under the new tax head registration of Existing customers can continue to use their TAN as heretofore 3 3 2 Assignment of New TANs For new customers seeking approval as VRT TAN holders the existing requirements as outlined
27. e trader via web service The trader should contact the ROS Technical Helpdesk Telephone at 1890 201 106 or by email at roshelp revenue ie ROS will also check the permission level assigned to the certificate Further details about ROS registering for ROS and Access Control Permissions are available on the ROS Login page by accessing the ROS HELP 23 Appendix 2A ISO alpha List of country codes ISO ALPHA BELGIUM BURKINA FASO BN BR D B BF B B BI BJ B G H M BRAZIL BS BAHAMAS BT BHUTAN BV BW BZ CA CI CC C CF 24 ISO ALPHA N EQUATORIAL GUINEA GREECE SOUTH GEORGIA AND THE SOUTH GS SANDWICH ISLANDS an 25 ISO ALPHA FE KOREA DEMOCRATIC PEOPLE S REPUBLIC KP OF 26 ISO ALPHA MA MACEDONIA THE FORMER YUGOSLAV MK REPUBLIC OF NC NL NZ NEW ZEALAND F M PE GOE M SAINT PIERRE AND MIQUELON PITCAIRN PR PUERTO RICO 27 ISO ALPHA RU RW SB D 28 ISO ALPHA 29 Appendix 2B Revenue Office List EOL NAME ADDRESS Arklow Tyrells Buildings North Quay Arklow Athlone Pearse Street Athlone Athy St Davids House Block F Athy Business Park Co Kildare Bantry Marino House Wolfe Tone Square Bantry Co Cork Belview Waterford Customs amp Excise Belview Port Waterford Carlow 6 8 Lower Staplestown Road Carlow Castlebar Davitt House Castleb
28. he outstanding liability with the Direct Debit Guarantee limit and debit that account with the balance required to meet the outstanding liability The details on each warrant in the Warehousing System will be automatically loaded into ITS and the trader s record updated 2 5 2 Updating the Payment Records Where the total declared liability exceeds the Direct Debit Guarantee as allocated to the warehouse in question plus any sums in the Payment on Account file the trader should be contacted immediately and payment of the shortfall demanded The Officer responsible for the administration and control of the trader should also be informed If payment of the balance is received within one working day no further action need be taken but the Officer should formally warn the trader of his obligations in relation to liability to excise duty to remain within the limits of his guarantee and any lodgements to the payment on account file Any subsequent repeat of this problem should be brought to the attention of the assistant principal for appropriate action as necessary Where the Direct Debit Guarantee is exceeded in the case of a warrant for Alcohol Products Tax the Accounts Officer will check if the guarantee is sufficient to meet the excise duty liability excluding the related VAT element and if it is debit the account The trader is to be contacted regarding the VAT and informed that a separate payment to cover the VAT must be made When th
29. ied in line item detail CI Status Mandatory Format n6 2 Enter the value for VAT i e the Duty Payable box 23 plus the Item Price box 18 Box 25 VAT RATE DTI ROS Status System Generated from ERN in line item detail CI Status Mandatory Format n3 3 Enter appropriate VAT rate as specified in Appendix 2D NOTE VAT is payable on all imported alcoholic products and on all products imported by non VAT registered traders If an importer is registered for VAT and is importing products other than alcohol products VAT is not collected by EDE and VAT exemption code not required Box 26 DUTY SUMMARY Grand Total 26 1 Excise DTY ROS Status System Generated the sum of Duty Payable for each line item The cumulative total of Box 235 CI Status Mandatory Enter the total amount of Excise duty payable i e the sum of Duty Payable for each line item cumulative total of Box 235 26 2 VAT DTI ROS Status System generated the sum of VAT Payable for each line item cumulative total of box 24 multiplied by box 25 for each line item CI Status Mandatory Enter the total amount of VAT payable i e the sum of VAT Payable for each line item cumulative total of box24 multiplied by box 25 for each line item 26 3 Grand Total DTYROS Status System Generated the sum of Total Excise and Total VAT payable CI Status Mandatory Enter Grand Total i e Total Excise box 26 1 plus Total VAT box 26 2 26 4 Grand Total
30. in the VRT Manual 10 remain in place and should be adhered to Once approval has been granted the registration will recorded on Revenue s Central Registration System CRS by the Office issuing the approval 3 4 Payment Arrangements 3 4 1 Deferred Accounts The deferred payment system will continue to be managed by AEP Accounts Unit Once deferred payment arrangement has been approved it will be recorded in ITS by AEP Accounts Unit Information on the application procedure for entry to the Deferred Payment scheme can be found in the information leaflet A Guide to Methods of Payment for VRT Traders available on the website 3 4 2 Payment on Account Payments other than under Direct Debit will be categorised in the EEDS as Payment on Account colloquially known as Cash Under the arrangements payments previously known as FACT Lodgements or Top up Deposits on deferred payments accounts will be categorised in AEP without distinction as Payments on Account i e cash on hands In effect customers will have the option of operation on Deferred only or on 11 Cash only or on combination of these two However see par 3 4 3 below regarding traders without deferred accounts Top up lodgements should only be made by way of bank draft or Electronic Fund Transfer EFT All VRT payments should be brought to account through the LPA system For details on recording these payments see Chapter 7 AEP Integrated Ac
31. lus any additions for previous Only repayments that have been authorised by the Revenue Official can be deducted here Appendix 5 Home Consumption Warrant Mineral Oil C amp E 1108 Rev 6 Sample Name and Address of Person Paying Tax Warrant Number and Date for official use Month Period Year Payer Revenue Number Tax Type amp Warehouse Code Trader Code IEWK Warehouse Wt Warehouse Wt Warehouse Name IETW No Date Description of Goods ERN Code Quantity for Tax Rate of Tax Tax Payable see footnote 000 litres Petrol 7014 Aviation Gasoline 7012 Heavy Oil for use as propellant 7108 Other Heavy Oil for use other 7103 than as propellant Kerosene for use other than 7102 propellant Fuel Oil 7120 L P G for use as propellant 7202 L P G for use other than as 7200 propellant Substitute Fuel for use as 7126 propellant instead of petrol Substitute Fuel for use as 7123 propellant instead of diesel Substitute fuel for use other than 7124 as propellant Total Mineral Oil Tax Payable I hereby declare that the above is true and complete account of all mineral oil products delivered to home consumption from the above warehouse during the month period specified and that the amount shown for Total Mineral Oil Tax Payable is correct Where reduced rates of mineral oil tax are claimed I declare that such products
32. mp Excise Dock Road Limerick Monaghan Station Revenue Office M TEK II Building Armagh Road Monaghan Navan Revenue Office Abbey Buildings Abbey Road Navan Co Meath New Ross Customs amp Excise New Ross Co Wexford Oil Wharf Dublin c o Esso House Alexandra Road Dublin 1 Portlaoise Mail Centre Clonminam Industrial Estate Portlaoise Co Laois Roscommon Government Buildings Convent Road Roscommon Rosslare Harbour Customs amp Excise Terminal Building Rosslare Europort Co Wexford Shannon Airport Customs amp Excise Freight Terminal 1 Shannon Airport Co Clare Sligo Government Offices Cranmore Road Sligo Thurles Government Offices Stradavoher Thurles Co Tipperary Tivoli Customs amp Excise Tivoli Container Compound Tivoli Cork Waterford 44 Floor Government Buildings The Glen Waterford Wexford Government Offices Anne Street Wexford Whitegate Whitegate Oil Refinery Whitegate Co Cork 31 Appendix 2C Office of Import Export Codes IEDLG100 Dun Laoighaire Port IETRA100 Tralee Government Buildings IEWATIOL Belview Waterford IEDNM100 32 OFFICE CODE NAME OF OFFICE IELMK 101 Limerick River House IEDUB102 Castle House IEGWY 101 TEGW Y 102 Galway Regional Office IEORK 100 Cork Regional Office 33 Appendix 2D Link to the Electronic Excise Declaration System EEDS Trader Guide where Excise
33. nter the number of packages for this line item The sum of all the line items box 16 must equal the figure in box 10 Total Packages Box 17 SUPPLEMENTARY UNITS Status Mandatory for all Users Format n 6 2 Enter the appropriate quantity to 2 decimal places in the unit specified in the Customs and Excise Tariff of Ireland Box 18 ITEM PRICE Status Mandatory for all Users Format n 6 2 Enter the value of the itemised goods in Euros to 2 decimal places If the item is a Free of Charge FOC item then enter the comparable value of the goods Box 19 QUANTITY FOR DUTY Status Mandatory for all Users Format n 6 2 Enter the appropriate quantity on which duty is to be calculated To calculate quantity for duty please refer to Alcohols Quantity for duty should be assessed in accordance with guidelines and examples in Public Notice 1886 which is available on www revenue ie Oils Quantity for duty is the number of 1000Litres Tobacco Quantity for duty is Kgs Net Tobacco Weight 18 NOTE This is the base on which the excise duty is calculated and it is essential that this figure is correct Box 20 DESCRIPTION OF GOODS Status Mandatory for all Users Format an 70 Enter the container numbers and where the goods are on pallets enter the number of pallets Enter the description of the product For alcohol products this should include the category case size bottle size and volume of alcohol Box
34. orter is approved as a Registered Consignee Format an 13 Enter the appropriate IERT number assigned to you on approval as a Registered Consignee 2 4 Local Number Status Conditional mandatory where importer is not approved as a Registered Consignee Format an 13 Traders who do not have an IERT number must contact their Local Excise Office who will provide them with a local number for this transaction See list of Revenue Offices at Appendix 2B Box 3 DECLARANT DTYROS Status Mandatory must complete Tax No amp Tax Type CI Status For Customs Input Declarations on hard copy EDE Tax No amp Type Name and Address must all be completed 3 1 Declarant Revenue Number Status Conditional mandatory where importer is registered with Revenue Format an 16 Insert the declarant s Revenue number with the designated tax type A list of tax types will be available from the drop down menu For Customs Input Declarations a list of tax types are available below amp E Customs amp Excise CT Corporation Tax VAT Value Added Tax PAYE Employee PPS No IT Income Tax 15 NOTE When the Declarant is the payer please ensure the number quoted in box 3 is the same as that in box 27 3 2 Declarant Name and Address DTYROS status Need not be completed CI Status Mandatory Enter name and address as follows Name Format an 35 Business Address Address 1 Format an 35 Address 2 Format an 35 Address 3 Format an 35
35. quired to be published under the Freedom of Information Act 1997 eal 1 9 EDE Short Payments When a short payment arises after clearance of goods a new EDE can be input for the difference or alternatively the Short CI facility can be used Details of the underpayment should be forwarded immediately to the declarant and an additional EDE covering the underpayment requested Details on the second EDE should only include the items in which the error arose e g if quantity was understated the additional quantity should only be entered along with details of the tax underpaid if the rate of duty was incorrect then only the tax underpaid should be included Both EDEs should be crossed referenced 1 10 Cancelling EDE Excise Manual The Electronic Excise Declaration System 1 10 1 Cancel EDE Function Section 2 Tax Warehouses Declarations Introduction This Section provides guidance to Officers on the processing of Home Consumption Warrants ex Tax Warehouse These warrants should be forwarded by traders to local Accounts Offices in the same manner as heretofore Staff in Accounts Offices will enter these warrants to the Warehousing System as normal An extract from this system is interfaced with ITS from where the duties are collected 2 2 Types of Warrants There are three types of warrants currently in use for the payment of excise duty 1 C amp E 1115 Consumption Warrant Appendix 6 1 amp 1098 The
36. r details on LPA and how to use it please see Chapter 7 AEP Integrated Accounting Staff Guide This Chapter provides guidelines on how to record remittances how to ring fence certain remittances how to delete remittances and how to deal with suspended remittances 1 5 Look Up Payment Arrangements For details on how to interrogate ITS for information on Direct Debit and Bank Guarantee details see Chapter 3 Look Up Functions pars 3 1 to 3 3 AEP Integrated Accounting Staff Guide 1 6 End of Month Statements Please see Chapter 10 AEP Integrated Accounting Staff Guide for details on the monthly statements bank runs ring fenced sums and cash carry forwards 1 7 Excise Duty Entries EDEs Traders may make declarations for duty payments of excise by Direct Trader Input DTI or via the Revenue Online Services ROS or in limited circumstances only by Customs Revenue Input CI 1 7 1 DTI Declarations Using their own software DTI users prepare EDEs on their own p c Traders then transmit the EDE via a web service to Revenue The declaration will be received via ROS so those using this method will require a ROS Certificate The procedure for obtaining a ROS Certificate is set out at Appendix 2 1 7 2 ROS Customers using ROS directly will log on to the ROS system on the Revenue website www revenue ie and complete the on line EDE as presented there See Appendix 2 ROS applications and also the ROS Guide 1 7 3 Customs
37. rmanent number in the Irish Excise Registered Trader IERT format In the case of a Temporary Registered Consignee the SEED number will be issued after the EDE has been processed on a temporary basis specific to the consignment in the IETT format see par 5 3 Movement of Excisable Products Manual Excise Manual The Electronic Excise Declaration System For further information on SEED Officers should familiarise themselves with the SEED User Manual Note Temporary Registered Consignees are not required to enter into deferred payment arrangement but should pay the excise duty on each consignment by means of an EDE before it is dispatched 1 3 Deferred Payment All Duty and Tax liabilities in the EEDS must met by means of the Deferred Payment Scheme and or Non Deferred up front payment methods i e Payments on Account or Electronic Funds Transfer EFT Top Up deposits may also be made by EFT All Registered Consignees will be required to enter into direct debit deferred payment arrangement AEP Accounts Unit Customs Division Nenagh is responsible for the administration of the Deferred Payment Bank Direct Debit Scheme Under the provisions of this scheme traders or their agents are allowed subject to the provision of bank guarantee and compliance with certain conditions to defer payment of Alcohol Products Tax and VAT where it relates to that tax All applications to participate in the scheme should
38. s or their agents are allowed subject to the provision of a bank guarantee and compliance with certain conditions to defer payment of Alcohol Products Tax and VAT where it relates to that tax All applications to participate in the scheme should be forwarded to AEP Accounts Unit where the application if approved will be processed and recorded in ITS by that Unit AEP Accounts Unit will advise the relevant Revenue Office of all new approvals Staff in the local Revenue Offices should be aware of the extent of the Direct Debit Guarantee for all their traders and the breakdown of the guarantee that is allocated to their warehouse While the onus is on the trader to keep Home Consumption deliveries within the limits of their guarantee Officers responsible for the administration and control of warehouses should satisfy themselves in so far as possible that the guarantee limit as allocated to a particular warehouse is appropriate to the level of business carried on by the trader If an Officer becomes aware that the limit is inadequate they should bring this to the attention of the trader and ensure that a proper guarantee is in place An information leaflet outlining the Deferred Payment scheme is available on the website via this link AEP Payments Method 2 4 2 Payment on Account Payments other than under the Direct Debit Guarantee will be categorised in the EEDS as Payments on Account known colloquially as Cash Accounts
39. tion is obtaining a digital signature WHAT IS A DIGITAL CERTIFICATE ROS Customers use a Digital certificate to digitally sign transaction for secure electronic transmission to ROS HOW TO APPLY FOR A DIGITAL CERT In order for a trader to become a ROS customer simply access the Revenue website www revenue ie select Register for ROS and follow the 3 steps below For security reasons both your ROS Access Number and System Password will be land mailed to you Once you have drawn down your digital certificate on to your PC you can access the ROS services o Step 1 Apply for RAN ROS Access Number o Step 2 Apply for Digital Certificate Password o Step 3 Retrieve Digital Certificate As part of the Digital Certificate Application process a trader will be asked to enter an email address for correspondence with Revenue These details can be updated at any stage through the ROS Profile tab when a trader logs into ROS with their ROS Digital Certificate It is important that the Administrator of the ROS digital cert keeps the e mail address up to date HOW WILL DIGITAL CERTIFICATES BE USED IN THE AEP SYSTEM Web Services When a trader is transmitting a declaration using web services the trader s software will ask them to select the ROS Certificate they wish to use to digitally sign the declaration to be transmitted and enter the password for the certificate The trader software will check that the password entered is valid for th
40. xcise Office Box 9 TOTAL ITEMS DTI ROS Status System Generated calculated from EDE Line item screen entries CI Status Mandatory Enter the total number of individual items Box 10 TOTAL PACKAGES Status Mandatory for all Users Format n 8 Enter the total number of packages covered by the EDE This figure should be the sum of the number of packages contained in each line item Box 16 Box 11 TOTAL VALUE DTIROS Status System Generated calculated from EDE Line Item screen entries CI Status Mandatory Format 8 2 Enter the total value in euro of all items on EDE Box 12 ITEM NO DTYROS Status System generated sequential reference number CI Status Mandatory Format n 3 Enter sequential item number commencing with 1 for first item Box 13 COMMODITY CODE Status Mandatory for all Users Format an 10 Enter the Commodity Code number shown in the Customs and Excise Tariff of Ireland under which the goods are classified 17 Box 14 EXCISE REFERENCE NUMBER ERN Status Mandatory for all Users Format n 4 Enter the ERN number appropriate to the goods from the list in Appendix 2D NOTE The ERN inserted will trigger the rate of duty Ensure correct ERN is selected Box 15 COUNTRY OF ORIGIN Status Mandatory for all Users Format a 2 Enter the appropriate country of origin code from the ISO alpha list in Appendix 2 Box 16 NO OF PACKAGES Status Mandatory for all Users Format 8 E
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