Controlled Exports
Manual on Trade Sanctions at Importation and Exportation
Email: rcpr@revenue.ie
March 2017
CONTENTS
1. INTRODUCTION……………………………………………………………………………………….3
2. LEGISLATION…………………………………………………………………………………………..3
3. ACTION TO BE TAKEN AT PORTS AND AIRPORTS ……………………………..3
4. RISK INFORMATION FORM……………………………………………………………………3
5. CONTACT INFORMATION………………………………………………………………………4
1. INTRODUCTION
DJEI (Department of Jobs, Enterprise & Innovation) is the competent
authority in Ireland with responsibility for implementing the various measures
that have been adopted concerning trade sanctions.
The implementation of trade sanctions can result in some goods completely
prohibited from being exported to or imported from certain countries.
However, in some cases the export or import of goods is restricted and a
licence or authorisation will facilitate the movement of those goods. DJEI is
the authority with responsibility for the issue of these licences and
authorisations.
Revenue’s Customs Service assists DJEI in the control of imports and exports
and refers consignments of interest to DJEI before clearance.
2. LEGISLATION
The list of countries and relevant legislative references in respect of Trade
Sanctions are at the following link:
http://eeas.europa.eu/cfsp/sanctions/docs/measures_en.pdf
3. ACTION TO BE TAKEN AT PORTS AND AIRPORTS
§ Profiles have been applied in ESKORT/AEP on behalf of DJEI. Where
these profiles are activated, staff should note the accompanying profile
instruction and refer details of the consignment to P&R Unit (Prohibitions
and Restrictions Unit). The consignment should be detained pending further
instruction from P&R Unit.
§ In any other circumstances where it is suspected that goods are being
exported or imported in contravention of trade sanctions legislation, the
consignment should be detained and staff should contact P&R Unit.
§ If staff require verification of licence details declared in Box 44 of a SAD
they should request that a hard copy of licence be presented for inspection.
Where concerns exist, the consignment should be detained and staff should
contact P&R Unit.
4. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) should be used by staff to inform other EU Customs
authorities of any irregularities which have come to light in respect of the
import or export of goods in contravention of trade sanctions legislation. For
further information staff should contact:
Nuala O’Callaghan
Ph: 01-6744317
Email: customsriskunitgroup@revenue.ie
5. CONTACT INFORMATION
All queries should be directed to:
Prohibitions and Restrictions Unit
rcpr@revenue.ie
01-6744329
Tax and Duty Manual Importation of live animals & products of animal origin
Manual on the commercial importation of live animals
and products of animal origin
This Manual was last reviewed in July 2017
E-mail: rcpr@revenue.ie
Tax and Duty Manual Importation of live animals & products of animal origin
Contents
1. INTRODUCTION……………………………………………………………………………………..3
2. PROHIBITION/RESTRICTION …………………………………………………………………3
3. ACTION REQUIRED ……………………………………………………………………………….3
4. RISK INFORMATION FORM …………………………………………………………………..4
5. CACD CONTACT DETAILS …………………………………………………………………….4
6. RELATED DOCUMENTS…………………………………………………………………………4
Annex ……………………………………………………………………………………………………………..6
Tax and Duty Manual Importation of live animals & products of animal origin
1. INTRODUCTION
Animals and products of animal origin, including hay and straw, being imported
into the EU must undergo controls before entry into free circulation is permitted
(see Paragraph 3 for relevant legislation). In Ireland, the competent authority for
carrying out these controls is the DAF&M (Department of Agriculture, Food and
the Marine). Revenue’s Customs Service assists in the implementation of these
controls by referring relevant consignments to DAF&M prior to release for entry
into free circulation.
For the purposes of this legislation, the term ’importation’ means the movement
of goods and live animals into Ireland from countries other than EU Members
States, Andorra, Liechenstein, Norway, San Marino or Switzerland and in the
case of fishery products, the Faroe Islands or Iceland.
2. PROHIBITION/RESTRICTION
Consignments of live animals and products of animal origin being brought into
the EU must be imported at an approved BIP (Border Inspection Post). The
following locations are designated as BIPs and only those products/animals listed
can be imported through these stations:
§ Dublin Port – packed products of animal origin only
§ Dublin Airport – horses only
§ Shannon Airport – packed products of animal origin, horses, cattle,
sheep, pigs and goats
Official controls on relevant consignments must be carried out at the BIPs by
DAF&M before entry into free circulation is allowed. A list of DAF&M (BIPs)
contacts can be found in the ANNEX to this manual.
Where there is an attempt to import live animals or products of animal origin at
an entry point other than an approved BIP, Customs should detain the
consignment and inform DAF&M. DAF&M will advise the importer of the
correct procedure to follow. Customs will be kept informed of the outcome by
DAF&M.
3. ACTION REQUIRED
To assist in the identification of consignments requiring control by DAF&M
profiles have been entered onto the AEP system in respect of live animals and
animal products. Consignments of live animals and products of animal origin
cannot be cleared for importation by Customs unless DAF&M indicates that it is
in order to do so.
When a profile is activated, staff should take account of the instruction
associated with the profile. The following procedures will apply:
Tax and Duty Manual Importation of live animals & products of animal origin
· Contact the local DAF&M office and refer the consignment so that BIP
control can be carried out. Contact details are set out in the ANNEX to this
manual
· DAF&M will notify Customs by means of a completed CVED (Common
Veterinary Entry Document) form when all controls have been completed.
This notification will issue either by fax or e-mail.
· The consignment should be released by Customs for entry into free circulation
where the CVED indicates that the consignment is compliant and Customs
have completed their own checks
· In the event that a consignment is non-compliant a CVED will be sent to
Customs indicating this. In addition, DAF&M will contact Customs to
confirm that the consignment cannot be released for free circulation and to
explain what will happen to the consignment e.g. re-export/destruction.
Customs should note these control results in the findings section of AEP.
4. RISK INFORMATION FORM
The RIF (Risk Information Form), which is part of CRMS (Customs Risk
Management System) should be used by staff to inform Customs authorities of
other Member States of any significant irregularities which have come to light in
respect of the importation of live animals or products of animal origin.
For further information on CRMS/RIF staff should contact:
Email: customsriskunitgroup@revenue.ie
5. CACD CONTACT DETAILS
Any general questions on this manual should be directed to:
Customs Prohibitions & Restrictions Unit
rcpr@revenue.ie
01-674 4322
6. RELATED DOCUMENTS
Customs Act 2015
Customs Act 1956
Customs and Excise Miscellaneous Provisions Act 1988
Commission Decision 2012/31
Tax and Duty Manual Importation of live animals & products of animal origin
Council Directive 91/496
Council Directive 97/78
Statutory Instrument No. 292 of 2000
Statutory Instrument No. 289 of 1994
Statutory Instrument No 548/2003
CVED
Tax and Duty Manual Importation of live animals & products of animal origin
Annex
Location Contact e-mail Contact number Hours of availability
Dublin port Bips.DubPort@agriculture.gov.ie 01 8556250 6.00 – 21.00 6 days*
Shannon
airport Bips.ShanAirport@agriculture.gov.ie 061 471546 6.00 – 00.00 7 days
Dublin airport Bips.DubAirport@agriculture.gov.ie 087 4178986 8.00 – 21.00 7 days
S.I. No. 443/2009 –
Control of Exports (Dual Use Items) Order 2009
S.I. No. 443 of 2009
The Regulations
CONTROL OF EXPORTS (DUAL USE ITEMS) ORDER 2009
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 13th November, 2009.
I, MARY COUGHLAN, Minister for Enterprise, Trade and Employment, in exercise of the powers conferred on me by sections 3 and 4 of the Control of Exports Act 2008 (No.1 of 2008), and for the purposes of giving full effect to Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items 1 , hereby order as follows:
1. This Order may be cited as the Control of Exports (Dual Use Items) Order 2009.
2. (1) In this Order “Council Regulation” means Council Regulation (EC) No 428/2009 of 5 May 2009 setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items.
(2) In this Order a reference to an Annex is a reference to an Annex of the Council Regulation.
(3) A word or expression used in this Order and which is also used in the Council Regulation has, unless the context otherwise requires, the same meaning in this Order as it has in the Council Regulation.
3. The Minister is the competent authority in the State for the purposes of the Council Regulation.
4. (1) The Minister may issue an authorisation for the purposes of Article 4(5), 5(2), 5(3), 6(2), 6(3) or 8(1) of the Council Regulation.
(2) The Minister may issue a global authorisation for the purposes of Article 9(5) of the Council Regulation.
(3) An authorisation issued pursuant to paragraph (1) or (2), may be issued subject to such terms and conditions as the Minister considers appropriate and are specified in the authorisation.
(4) The Minister may annul, suspend, modify or revoke an authorisation issued pursuant to paragraph (1) or (2).
5. An authorised officer within the meaning of section 7 of the Control of Exports Act 2008 (No. 1 of 2008) may exercise any of the functions conferred on him or her under that section for the purposes of enforcing the Council Regulation and this Order.
6. A person shall comply with any obligation imposed on him or her by the Council Regulation.
7. An exporter shall not, except under and in accordance with an authorisation issued for the purposes of Article 4(5) of the Council Regulation, export dual-use items not listed in Annex 1, where he or she has grounds for suspecting that those items are or may be intended, in their entirety or in part, for any of the uses referred to in Article 4(1) of that Regulation.
8. A broker shall not, except under and in accordance with an authorisation issued for the purposes of Article 5(2) of the Council Regulation—
(a) provide brokering services of dual-use items not listed in Annex 1, for any of the uses referred to in Article 4(1) of that Regulation, or
(b) provide brokering services of dual-use items for military end-use and destinations referred to in Article 4(2) of that Regulation.
9. A broker shall not, except under and in accordance with an authorisation issued for the purposes of Article 5(3) of the Council Regulation, provide brokering services of dual-use items, where he or she has grounds for suspecting that the items in question are or may be intended for any of the uses referred to in Article 4(1) of that Regulation.
10. A person shall not, except under and in accordance with an authorisation issued for the purposes of Article 6(2) of the Council Regulation, provide transit of non-Community dual-use items listed in Annex 1, if the items are or may be intended, in their entirety or in part, for uses referred to in Article 4(1) of that Regulation.
11. A person shall not, except under and in accordance with an authorisation issued for the purposes of Article 6(3) of the Council Regulation provide transit of-
(a) non-Community dual-use items not listed in Annex 1, if the items are or may be intended, in their entirety or in part, for uses referred to in Article 4(1) of that Regulation, or
(b) non-Community dual-use items, where such items are or may be intended, in their entirety or in part, for military end-use and destinations referred to in Article 4(2) of that Regulation.
12. (1) The Minister may, for reasons of public security or human rights considerations, notify an exporter that he or she shall not export dual-use items not listed in Annex 1.
(2) Where the Minister has notified an exporter pursuant to paragraph (1), the exporter shall not, except under and in accordance with an authorisation issued for the purposes of Article 8(1) of the Council Regulation, export dual-use items not listed in Annex 1.
13. The European Communities (Control of Exports of Dual-Use Items) Regulations 2000 ( SI No. 317 of 2000 ) are revoked.
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GIVEN under my Official Seal,
3 November 2009.
MARY COUGHLAN,
Minister for Enterprise, Trade and Employment.
S.I. No. 454/2019 –
Control of Exports (Dual Use Items) (Amendment) Order 2019
The Regulations
“Iris Oifigiúil” of 13th September, 2019.
I, HEATHER HUMPHREYS, Minister for Business, Enterprise and Innovation, in exercise of the powers conferred on me by sections 3 and 4 of the Control of Export Act 2008 (No. 1 of 2008) and for the purposes of giving further effect to Council Regulation (EC) No 428/2009 of 5 May 2009 and of giving effect to:
(a) Regulation (EU) No 1232/2011 of the European Parliament and of the Council of 16 November 2011
(b) Regulation (EU) No 388/2012 of the European Parliament and of the Council of 19 April 2012
(c) Regulation (EU) No 599/2014 of the European Parliament and of the Council of 16 April 2014
(d) Commission Delegated Regulation (EU) No 1382/2014 of 22 October 2014
(e) Commission Delegated Regulation (EU) No 2015/2420 of 12 October 2015
(f) Commission Delegated Regulation (EU) No 2016/1969 of 12 September 2016
(g) Commission Delegated Regulation (EU) No 2017/2268 of 26 September 2017
(h) Commission Delegated Regulation (EU) No 2018/1922 of 10 October 2018
hereby order as follows:
1. This Order may be cited as the Control of Exports (Dual Use Items) (Amendment) Order 2019
2. Article 2 of the Control of Exports (Dual Use Items) Order 2009 ( S.I. No. 443 of 2009 ) is amended, in paragraph (1), by the substitution of the following definition of “Council Regulation”:
“ ‘Council Regulation’ means Council Regulation (EC) No 428/2009 of 5 May 2009, as amended by:
(a) Regulation (EU) No 1232/2011 of the European Parliament and of the Council of 16 November 2011
(b) Regulation (EU) No 388/2012 of the European Parliament and of the Council of 19 April 2012
(c) Regulation (EU) No 599/2014 of the European Parliament and of the Council of 16 April 2014
(d) Commission Delegated Regulation (EU) No 1382/2014 of 22 October 2014
(e) Commission Delegated Regulation (EU) No 2015/2420 of 12 October 2015
(f) Commission Delegated Regulation (EU) No 2016/1969 of 12 September 2016
(g) Commission Delegated Regulation (EU) No 2017/2268 of 26 September 2017
(h) Commission Delegated Regulation (EU) No 2018/1922 of 10 October 2018
3. The Control of Exports (Dual Use Items) (Amendment) Order 2018 (S.I. No. 357 of 2018) is revoked.
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GIVEN under my Official Seal,
3 September, 2019.
HEATHER HUMPHREYS,
Minister for Business, Enterprise and Innovation.
S.I. No. 623/2020 –
European Union (National General Export Authorisation) Regulations 2020
Regulations
I, LEO VARADKAR, Minister for Enterprise, Trade and Employment, in exercise of the powers conferred on me by Section 3 of the European Communities Act (No. 27 of 1972) and for the purpose of giving full effect to Council Regulation (EC) No. 428/2009 of 5 May 20091 , as amended, hereby make the following regulations:
1. These Regulations may be cited as the European Union (National General Export Authorisation) Regulations 2020.
2. (1) In these Regulations –
(a) “Annex” means an Annex to the Council Regulation;
(b) “Council Regulation” means Council Regulation (EC) No. 428/2009 of 5 May 20091 setting up a Community regime for the control of exports, transfers, brokering and transit of dual-use items, as amended by the European Acts specified in the Schedule;
(c) “Minister” means Minister for Enterprise, Trade and Employment.
(d) “appeals officer” means an officer acting under the authority of the Minister to review a decision revoke an export authorisation.
(e) “prescribed period” means the time period set out in Regulation 13.
2. A word or expression used in these Regulations and which is also used in the EU Regulation has, unless the context otherwise requires, the same meaning in these Regulations as it has in the EU Regulation.
3. These Regulations establish a national general export authorisation pursuant to Article 9(2) and Annex IIIc of the Council Regulation.
(1) This is a general export authorisation under the terms of Article 9(2) of Regulation (EC) No 428/2009. This authorisation, in accordance with Article 9(2) of that Regulation, is valid in all Member States of the European Union.
(2) This authorisation shall be known as National General Export Authorisation No. 1;
(3) The Minister shall be the issuing authority for this authorisation.
4. This export authorisation covers all dual-use items specified in any entry in Annex I, except those listed in Annex IIg.
5. This export authorisation is valid for exports to the United Kingdom of Great Britain and Northern Ireland (without prejudice to the application of the Council Regulation to and in the United Kingdom in respect of Northern Ireland in accordance with Annex 2, point 47, of the Protocol on Ireland/Northern Ireland, listing the provisions of Union law referred to in Article 5(4) of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community2 ).
6. This export authorisation may not be used if Union General Export Authorisation No. EU001 (Annex IIa) is applicable.
7. Exporters that use this export authorisation shall notify the Minister of their first use of this authorisation no later than 30 days after the date when the first export took place.
8. Exporters that use this export authorisation shall submit to the Minister, a declaration of all exports made under this authorisation during the preceding calendar half-year. The declarations shall relate to the periods, 1 January to 30 June and 1 July to 31 December, respectively and shall be submitted within twenty-eight working days of the end of the corresponding period.
9. Exporters that use this export authorisation shall indicate the reference “X002 IE01” in box 44 of the Single Administrative Document, pursuant to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code3 .
10. The Minister may revoke the export authorisation if Union General Export Authorisation No. EU001 (Annex IIa) is applicable.
11. The Minister may revoke the export authorisation in respect of a natural or legal person where the Minister is satisfied that the person has not complied with the terms or conditions of the authorisation, in accordance with the Council Regulation and these Regulations.
12. Where the Minister decides to revoke the export authorisation in respect of a natural or legal person, the Minister shall notify in writing that person of the decision, the reasons for the decision, and of the appeal procedure under Regulation 13.
13. Where a person has been notified of a decision of the Minister to revoke the export authorisation, the person may, not later than 28 working days from the date of the decision, appeal to the Minister.
(a) An appeal shall be in writing setting out the grounds of the appeal and furnishing such supporting documentation as the appellant may deem necessary. An appeal shall be sent to the Minister by way of prepaid registered post no later than 28 working days from the date of the decision.
(b) An appeal of a decision to revoke the export authorisation shall be considered by an appeals officer acting under the authority of the Minister.
14. Where an appeal of a decision revoke the export authorisation is made within the prescribed period, the decision remains in effect until the date of determination of the appeal.
15. Upon the date of determination of the appeal under Regulation 13 in relation to a decision to revoke the export authorisation, the appeals officer appointed by the Minister shall either confirm the decision or allow the appeal.
16. If the appeal is allowed in relation to a decision to revoke the export authorisation, the Minister shall grant the export authorisation.
17. Where the Minister receives an appeal after the prescribed period, the Minister shall, by notice in writing, inform the appellant that his or her appeal has been received after the prescribed period has expired and that the appeal is rejected on that basis.
18. These Regulations shall come into operation on 1 January 2021, and shall cease to have effect on 31 December 2021.
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GIVEN under my Official Seal,
11 December, 2020.
LEO VARADKAR,
Minister for Enterprise, Trade and Employment.
Schedule
European Acts
Regulation (EU) No 1232/2011 of the European Parliament and of the Council of 16 November 20114
Regulation (EU) No 388/2012 of the European Parliament and of the Council of 19 April 20125
Regulation (EU) No 599/2014 of the European Parliament and of the Council of 16 April 20146
Commission Delegated Regulation (EU) No 1382/2014 of 22 October 20147
Commission Delegated Regulation (EU) 2015/2420 of 12 October 20158
Commission Delegated Regulation (EU) 2016/1969 of 12 September 20169
Commission Delegated Regulation (EU) 2017/2268 of 26 September 201710
Commission Delegated Regulation (EU) 2018/1922 of 10 October 201811
Commission Delegated Regulation (EU) 2019/2199 of 17 October 201912
1 OJ L 134, 29.5.2009, p. 1
1 OJ L 134, 29.5.2009, p. 1
2 OJ C 66 I, 19.02.2019, p. 1
3 OJ L 343, 29.12.2015, p. 1
4 OJ L 326, 8.12.2011, p. 26
5 OJ L 129, 16.5.2012, p. 12
6 OJ L 173, 12.6.2014, p. 79
7 OJ L 371, 30.12.2014, p. 1
8 OJ L 340, 24.12.2015, p. 1
9 OJ L 307, 15.11.2016, p. 1
10 OJ L 334, 15.12.2017, p. 1
11 OJ L 319, 14.12.2018, p. 1
12 OJ L 338, 30.12.2019, p .1
S.I. No. 281/2021 –
European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021
Regulations
I, PASCHAL DONOHOE Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving full effect to Regulation (EU) 2018/16721 of the European Parliament and of the Council of 23 October 2018, hereby make the following regulations:
1. (1) These Regulations may be cited as the European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021.
(2) These Regulations come into operation on 3 June 2021.
2. The Customs Act 2015 (No. 18 of 2015) is amended by the substitution of the following section for section 42:
“42. Controls of cash entering or leaving European Union through the State
(1) As provided for by Article 2, the Commissioners, as the customs authority in the State, are the competent authority to apply the 2018 Regulation.
(2) As provided for by Article 3, a carrier entering or leaving the European Union carrying cash of a value of €10,000 or more is obliged to make a declaration to the competent authority and to make the cash available to the competent authority for control and, for that purpose, in the case of such carrier so entering or leaving the European Union through the State –
(a) the declaration shall be made to the Commissioners in accordance with Article 3, and
(b) the cash shall be made available to the Commissioners for control.
(3) As provided for by Article 4, the sender or recipient, or a representative of the sender or recipient, of unaccompanied cash of a value of €10,000 or more entering or leaving the European Union may be required to make a disclosure declaration to the competent authority and to make the cash available to the competent authority for control and, for that purpose, in the case of such unaccompanied cash entering or leaving the European Union through the State –
(a) an officer of customs may, by notice to the sender or recipient, or a representative of the sender or recipient, as the case may be, of the unaccompanied cash, require the making of a disclosure declaration to the Commissioners within 30 days from the date of the notice in accordance with Article 4,
(b) the officer of customs may detain the cash until the person notified under paragraph (a) makes the disclosure declaration, and
(c) the person notified under paragraph (a) shall make the unaccompanied cash available to the Commissioners for control.
(4) Notice under subsection (3) shall be given in writing and the notice shall be deemed to have been duly given to the person concerned –
(a) if it is delivered to the person personally,
(b) if it is addressed to the person and left or forwarded by post to the person at the usual or last known place of abode or business of the person or, in the case of a body corporate, at its registered or principal office, or
(c) if the person has no known address in the State, by publication of the notice in the Iris Oifigiúil.
(5) For the purposes of –
(a) checking if a carrier has complied with the obligation to declare, on entering or leaving the European Union, that he or she has possession of cash of a value of €10,000 or more, or
(b) recording the information and details referred to in Article 3(2) where a carrier is carrying cash of a value of less than €10,000 and there are indications that the cash is related to criminal activity,
an officer of customs may do one or more of the following:
(i) question the carrier on so entering or leaving the European Union through the State;
(ii) search the carrier’s baggage and means of transport.
(6) Where, as a consequence of any response or lack of response to any question asked under subsection (5)(i) or a search carried out under subsection (5)(ii), or both, an officer of customs has reasonable grounds to suspect that the carrier –
(a) is importing into or exporting from the European Union through the State in contravention of the 2018 Regulation and this section, or
(b) intends or is about to so import or export in contravention of the 2018 Regulation and this section,
cash of a value of €10,000 or more, or cash of a value of less than €10,000 where there are indications that the cash is related to criminal activity, then the officer may search the carrier or cause the carrier to be searched by another officer of customs and section 30(2), (3), (4) and (6) shall apply to the carrying out of such a search under this subsection.
(7) For the purpose of –
(a) implementing the obligation to disclose unaccompanied cash of a value of €10,000 or more entering or leaving the European Union, or
(b) recording the information and details referred to in Article 4(2) where unaccompanied cash of a value of less than €10,000 is entering or leaving the European Union and there are indications that the cash is related to criminal activity,
an officer of customs may search any consignments, conveyances, postal packets, courier shipments, baggage or receptacles which the officer of customs has reasonable grounds to suspect may contain unaccompanied cash.
(8) Where –
(a) the obligation to declare accompanied cash under subsection (2) and Article 3 or the obligation to disclose unaccompanied cash under subsection (3) and Article 4 has not been fulfilled, or
(b) there are reasonable grounds to suspect that accompanied or unaccompanied cash, irrespective of the amount of such cash, is related to criminal activity,
an officer of customs may detain the cash for such period of time or, where the cash has already been detained in accordance with subsection (3)(b), such further period of time, which shall not exceed 30 days, as may be required to determine whether a further detention in accordance with subsection (9) is warranted.
(9) Where an officer of customs determines that –
(a) the circumstances warrant a further detention of cash detained in accordance with subsection (8), and
(b) such further detention of the cash is necessary and proportionate in the circumstances,
the officer of customs may continue to detain the cash for a period of no longer than 90 days from the date it was detained in accordance with subsection (8).
(10) Where –
(a) an officer of customs determines that the circumstances do not warrant a further detention of cash in accordance with subsection (9), or
(b) no determination is made within the period of 30 days referred to in subsection (8),
the officer of customs shall release the cash immediately to the person from whom the cash was detained.
(11) At any time while cash is detained pursuant to subsection (8) or (9), a judge of the District Court may direct its release if satisfied, on an application made by the person from whom it was detained or a person on whose behalf it was being imported or exported, that there are no, or are no longer, any such grounds for its detention in accordance with this section.
(12) A person who fails to –
(a) make a correct and complete declaration as required by subsection (2)(a), or
(b) make cash available for control as required by subsection (2)(b),
commits an offence and is liable, on summary conviction, to a fine of €5,000.
(13) A person who fails to –
(a) make a correct and complete disclosure declaration within 30 days in accordance with a notice under subsection (3)(a), or
(b) make unaccompanied cash available for control as required by subsection (3)(c),
commits an offence and is liable, on summary conviction, to a fine of €5,000.
(14) Where a person is charged for an offence under subsection (12) or (13),cash detained from the person by virtue of this section may continue to be detained until the prosecution is finally determined.
(15) In this section, “2018 Regulation” means Regulation (EU) No. 2018/1672 of the European Parliament and of the Council of 23 October 20182 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005.
(16) A word or expression that is used in this section and is also used in the 2018 Regulation has the same meaning in this section as it has in that Regulation.
(17) A reference in this section to a numbered Article is a reference to the Article so numbered of the 2018 Regulation.
(18) Part 7 shall not apply to any decision of an officer of customs made under this section.”.
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GIVEN under my Official Seal,
2 June, 2021.
PASCHAL DONOHOE,
Minister for Finance.
EXPLANATORY NOTE
(This is not part of the instrument and does not purport to be a legal interpretation.)
These Regulations are made under section 3 of the European Communities Act 1972 and come into effect on 3 June 2021. The purpose of these Regulations is to implement Regulation (EU) No. 2018/1672 of the European Parliament and of the Council of 23 October 2018 by enacting necessary changes to section 42 of the Customs Act, 2015.
The Regulations provide that persons entering or leaving the European Union through the State and carrying cash with a value of €10,000 or more must make a declaration to the Revenue Commissioners and make the cash available for control. Failure to do so is an offence.
The Regulations further provide that in the case of unaccompanied cash with a value of €10,000 or more which is entering or leaving the European Union through the State, the sender, recipient or a representative thereof may be required to make a declaration to the Revenue Commissioners and make the cash available for control. Failure to do so is an offence.
The Regulations also provide for powers of customs officers to carry out controls in relation to accompanied and unaccompanied cash.
1 OJ No. L284, 12.11.2018, p.6
2 OJ No. L284, 12.11.2018, p.6