Removal of Eco Contribution on petroleum oils, tyres and ammunition by virtue of the Budget measures Implementation Act, 2015

Members are hereby informed that by virtue of the Budget Measures Implementation Act, 2015, enacted on the 30^thApril 2015 but coming into force retroactively, importers of the relative HS Codes indicated hereunder are not to fill in and submit any Eco Contribution Returns to the VAT Department in relation to such products for goods imported after the 18th November 2014 that have now become liable to Excise Duty by virtue of the same Act.

These amendments to the Eco Contribution Act also confirm that there is no legal liability for producers to pay Eco Contribution on such products imported after the 18th November 2014.

Extract from the Budget Measures Implementation Act, 2015:

PART XXXV

Amendment to the Eco- Contribution Act [Cap. 473]

162.        

(1) This Part amends the Eco-Contribution Act and it shall be read and construed as one with the Eco- Contribution Act, hereinafter in this Part referred to as “the principal Act”.

(2) The provisions of this Part shall be deemed to have come into force on the 18th November, 2014.

163. In the First Schedule to the principal Act, the following tables shall be deleted:

“AMMUNITION”

9306 Cartridges, whether or not filled with ammunition, excluding:

i) cartridges for riveting or similar tools or for captive-bolt humane killers;

ii) cartridges, filled with lead pellets of a maximum weight not exceeding 24 grams €0.05 per piece

 “TYRES FOR MOTOR AND COMMERCIAL VEHICLES, UNDER THE FOLLOWING HEADINGS:

4011 New pneumatic tyres, of rubber, not including tyres of heading 4011 50 €4.66

4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, of rubber €4.66

“PETROLEUM OILS, UNDER THE FOLLOWING HEADINGS:”

Lubricating oils; other oils:

2710 19 71 For undergoing a specific process €0.23 per litre

2710 19 75 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 €0.23 per litre

For other purposes:

2710 19 81 Motor oils, compressor lube oils, turbine lube oils €0.23 per litre

2710 19 83 Liquids for hydraulic purposes €0.23 per litre

2710 19 85 White oils, liquid paraffin excluding heavy liquid paraffin BP/USP 6360 qualifying as a food grade product €0.23 per litre

2710 19 87 Gear oils and reductor oils €0.23 per litre

2710 19 91 Metal-working compounds, mould release oils, anticorrosion oils €0.23 per litre

2710 19 93 Electrical insulating oils €0.23 per litre

2710 19 99 Other lubricating oils and other oils €0.23 per litre