4. (1) The statistical information required by the Intrastat system which a trader is responsible for providing in respect of each month in accordance with the provisions of the Community Regulations shall be furnished to the Revenue Commissioners, on forms provided by them for that purpose, by or on behalf of that trader not later than the 10th working day immediately following the end of the month concerned and the said forms shall be completed in accordance with, as appropriate:—

(a) the terms of the manual entitled "VIES and INTRASTAT Traders Manual" published by the Revenue Commissioners in October, 1992, (hereafter in this Regulation referred to as the "relevant manual") and any document published by them for the time being amending the relevant manual, or

(b) the terms of any subsequent edition of the relevant manual published by the Revenue Commissioners that is the current such edition (hereafter in this Regulation referred to as a "replacement manual") and any document published by them for the time being amending the replacement manual.

(2) A document referred to in subparagraph (a) or (b) of paragraph (1) of this Regulation is referred to hereafter in this Regulation as a "supplement".

(3) The Revenue Commissioners may, on written application being made to them by a trader, authorise the furnishing of the statistical information referred to in paragraph (1) of this Regulation by or on behalf of that trader in a manner other than by use of the forms referred to in the said paragraph (1) and the manner to be so authorised shall be one that is specified in the relevant manual, a replacement manual or a supplement.

(4) A trader to whom on authorisation as aforesaid has been given shall furnish or cause to be furnished on his behalf the statistical information referred to in paragraph (1) of this Regulation to the Revenue Commissioners in the manner specified in the authorisation not later than the 10th working day immediately following the end of the month concerned and the information so furnished shall include all the particulars that would have been provided had the trader, or the person acting on his behalf, completed the forms referred to in the said paragraph (1).

(5) The furnishing of statistical information in accordance with paragraph (4) of this Regulation shall have the same effect as if the statistical information was furnished on the forms referred to in paragraph (1) of this Regulation.

(6) A trader who fails to comply with paragraph (1) or (4) of this Regulation shall be guilty of an offence under these Regulations.

(7) Prima facie evidence of the relevant manual, a replacement manual or a supplement may be given in proceedings for an offence under these Regulations by the production of a copy of the relevant manual, replacement manual or supplement purporting to be published by the Revenue Commissioners together with a certificate purporting to be signed by an officer of the Revenue Commissioners certifying that the relevant manual, replacement manual or supplement, as the case may be, contains the relevant matters as respects the obligations of the trader concerned (who shall be named in the certificate) under paragraph (1) or (4), as the case may be, of this Regulation.

(8) In proceedings for an offence under these Regulations:—

(a) it shall be presumed until the contrary is proved that no authorisation has been given by the Revenue Commissioners under paragraph (3) of this Regulation, and

(b) prima facie evidence of such an authorisation may be given by the production of a document purporting to be a written application by the trader concerned for the authorisation and of a document purporting to be a copy of the authorisation granted by the Revenue Commissioners.

(9) A certificate referred to in paragraph (7) of this Regulation shall:—

(a) indicate the rank or position in the Office of the Revenue Commissioners of the officer who has signed it.

(b)be admitted in evidence without proof of the signature of that officer.

(10) (a) Notice of the publication of the relevant manual shall be published in the Iris Oifigiúil as soon as may be after the commencement of these Regulations.

(b) Notice of the publication of a replacement manual or a supplement shall be published in the Iris Oifigiúil as soon as may be after the publication of the replacement manual or supplement, as the case may be.

(c) A notice under this paragraph shall indicate that a member of the public shall be entitled to be supplied by the Revenue Commissioners free of charge with a copy of the relevant manual, replacement manual or supplement, as the case may be, on request being made by him therefor.

(d) Prima facie evidence of the publication of a notice under this paragraph may be given in proceedings for an offence under these Regulations by the production of a copy of the Iris Oifigiúil purporting to contain the notice.

(11) The Revenue Commissioners shall supply to a member of the public, free of charge, a copy of the relevant manual, replacement manual or supplement on request being made by him therefor.