Duty D12-3GN, published by Department of Revenue, Ministry of Finance [D12-3GN]
As at 7 September 2026. In force from 6 June 2019.
Addressee: Every manufacturer.
Required: Maintain records and registers of the manufacture of excisable articles; preserve for five years; furnish the annual return in Form B.
Period: seven days from the end of every financial year.
Form: Form B.
Source: Section 7, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-XCY].
Penalty provision: Section 55, Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export Transport, Sale, Distribution, Storage and Advertisement) Act, 2019 [S28-YWQ].
Published by: Department of Revenue, Ministry of Finance.
In force: from 6 June 2019.