Enforcement
Notes for Guidance – Customs Act 2015
The notes contain:
• An overview of the provisions of each Part of the Act;
• A commentary on every section in each Part of the Act, giving a detailed description
of the provisions and effects of the sections.
The Customs Act 2015 (No. 18 of 2015) was signed by the President on the 18th June 2015.
The Act commenced on 31st December 2016 in accordance with Customs Act 2015
(Commencement) Order which was signed by the Minister for Finance on 13th December
2016.
Due to the commencement of Regulation (EU) 952/2013 of the European Parliament and of
the Council on 1st May 2016 (Union Customs Code), technical amendments to the Act were
required. The European Union (Customs Code) Regulations 2016, amends the Customs Act
2015 and has effect from 31st December 2016 also.
The Act is further amended by the Finance (Tax Appeals) Act 2015.
Four other associated statutory instruments also have effect from 31 December 2016,
namely:
• Customs (Reports Inwards and Outwards by Vessels) Regulations 2016
• Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016
• Customs (Electronic Filing of Returns) Order 2016
• Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016
OVERVIEW OF THE CUSTOMS ACT 2015
1. Background
The principal domestic legislation under which Irish customs was operated over many years
had been the Customs Consolidation Act 1876. This Act had been extensively adapted over
time to take account of various events and developments. As a consequence, many of the
provisions in the 1876 Act had been of doubtful validity, but had remained on the Statute
Book. In addition, a number of other Acts concerning customs matters were also passed in
the intervening period, including the Customs Act 1956 and the Customs and Excise
(Miscellaneous Provisions) Act 1988. Numerous Finance Acts had also, over the years,
introduced customs measures, as had a number of ministerial regulations made under the
European Communities Act 1972.
The result was a complicated, overlapping structure of both old and newer national customs
legislation, which was difficult to follow and understand. The Customs Act is designed to
address these shortcomings. It repeals the old structure with a single, much shorter
Customs Act.
There is also a European dimension to customs. The European Union customs legislation
formerly known as the Community Customs Code and since 1 May 2016, becoming the
Union Customs Code – now directly provides most of the legal framework for customs,
including the rules relating to rates of customs duty in different circumstances, customs
valuation, the form of declarations etc.
Page 5
OVERVIEW OF THE CUSTOMS ACT 2015
2. Requirements for updated Legislation
National legislation was therefore needed in respect of those areas that were not already
covered by European Union legislation or where it was necessary to transcribe specific EU
provisions into national law. Typically, these areas include certain control provisions,
enforcement powers, and sanctions for breaches of the various customs provisions. The
bulk of the material in the Act reflects a small core of existing legal provisions in relation to
customs, now updated to reflect modern language and terminology. (This included certain
necessary controls and procedures mainly related to arriving and departing vessels and
aircraft and specifying the various offences that arise in a customs context.)
The Act also includes a number of administrative and housekeeping provisions, among them
the repeal and revocation of a large body of existing legislation. Similarly, the Act combines
a number of specific EU and international customs obligations relating to mutual assistance
between Ireland and other Member States, relating to the control of cash entering or leaving
the European Union through the State, and to centralised customs clearance. The Act also
carries forward the existing customs appeals procedures. The new legislative provisions are
largely a reiteration of the procedures that have been in place.
The Act also restates and modernises the existing legislation applying customs law to
prohibited or restricted goods on their import into, or export from, the State. It sets out the
rate of interest to be applied on customs duties that are not paid on time. Lastly, the Act
amends the Taxes Consolidation Act 1997 in respect of Revenue offences.
Page 6
OVERVIEW OF THE CUSTOMS ACT 2015
3. Structure of the Act
The Customs Act 2015 is divided into 8 Parts as follows:
Part 1 provides for the short title, construction and commencement of the Act and for the
definition of certain words and expressions used in the Act. It also provides for the
repeal of certain enactments and the revocation of certain statutory instruments and also
for a number of technical linkages to provide for legal certainty and for legal continuity.
Part 2 of the Act contains provisions relating to customs controls and provides for the
appointment of customs ports and customs airports for the arrival and departure of
vessels and aircraft into or out of the State. It also provides for the approval of a place at
a customs port or a customs airport for customs controls under this Act.
Part 3 contains provisions dealing with customs offences relating to improper import or
export of goods and the resulting fines/penalties and various aspects of customs-related
court proceedings.
Part 4 deals with the powers of customs officers to carry out their functions under the
Customs Acts. It provides customs officers with various powers under the Customs Acts
in relation to goods which have been imported, declared for export or otherwise under
customs control. It also provides customs officers with powers to search persons in
certain circumstances and to stop and question a person entering or leaving the State.
Page 7
OVERVIEW OF THE CUSTOMS ACT 2015__________________________
Part 5 deals with general customs administrative matters. It provides that the duties of
customs are under the care and management of the Commissioners who may authorise
customs officers to carry out various functions in connection with these duties. This Part
also provides that the Commissioners and the Minister for Finance, respectively, may
make regulations to give effect to the Customs Act.
Part 6 deals with EU and international customs obligations. It provides for:
• penalties for the contravention of certain customs rules and procedures;
• the continuation of the force of law in respect of the Naples II Convention,
• the application by Ireland of the 2009 EU Council Decision; for controls of cash
entering or leaving the European Union through the State and lastly,
• the transposition into national law of the EU Council Convention of 10 May 2009
on centralised customs clearance.
Part 7 provides for the appeal procedures in relation to customs decisions and
assessments of customs duty. These sections are a restatement of the existing
legislation.
Part 8 deals with a number of miscellaneous provisions. These include a restatement
and modernisation of existing legislation applying customs law to prohibited or restricted
goods on their import into, or export from, the State. It also deals with provisions relating
to the charging of interest arising from late payment of customs duties and lastly, the Act
amends section 1078 of the Taxes Consolidation Act 1997, in respect of Revenue
offences ,by including a new offence.
There are 2 Schedules to the Act, as follows:
Schedule 1 contains a list of the repeals and the revocations.
Schedule 2 includes the text of the Council Convention on Centralised Customs
Clearance concerning the allocation of national collection costs retained when traditional
own resources are made available to the EU budget.
Page 8
PART 1 – PRELIMINARY AND GENERAL
Overview
This Part contains the short title of the Act and the definition of certain words and
expressions used throughout the Act. It also contains provisions for the repeal of certain
enactments and the revocation of certain statutory instruments as well as providing for legal
continuity between the repealed enactments and the new Customs Act.
1. Short title, construction and commencement
Summary
This section provides that the short title of the Act shall be the Customs Act 2015 and that it
shall enter into force when the Minister for Finance makes the relevant commencement
order(s).
This is a standard provision.
Page 9
PART 1 – PRELIMINARY AND GENERAL
1. Short title, construction and commencement (cond.)
Details
Subsection (1) provides that the Act may be cited as the Customs Act 2015.
Subsection (2) provides that the Customs Acts and this Act shall be construed together as
one.
Subsection (3) provides for the date of entry into operation of the Act and for different dates
for particular provisions where necessary.
Subsection (4) provides for the date of entry into operation of the repeals and revocations
listed in Schedule 1 and for different dates for different repeals/revocations where
necessary.
These are all standard provisions.
Page 10
PART 1 – PRELIMINARY AND GENERAL
2. Interpretation
Summary
This section provides for the definition, for the purposes of the Act, of certain words and
expressions used in the Act. This is to assist in the understanding and application of the Act.
This is a standard provision and the definitions are self explanatory.
Page 11
PART 1 – PRELIMINARY AND GENERAL
3. Repeals and Revocations
This section provides for the repeal of certain enactments and the revocation of certain
statutory instruments to the extent specified in Part 1 and Part 2 of Schedule 1.
Under section 1(4) of this Act, the repeals and revocations will have effect on such day as
the Minister for Finance may appoint by order and different days may be so appointed for
each provision to be repealed or revoked.
The intention is to repeal and revoke most, if not all, existing customs legislation. Much of
the legislation repealed has, in effect, been redundant for some time, due mainly to the
precedence of EU legislation in the customs field.
Page 12
PART 1 – PRELIMINARY AND GENERAL
4. Saver
This section provides for a technical linkage where a provision of the Act operates in
substitution for a provision of a repealed enactment. This is a standard technical mechanism
which provides for legal certainty.
Page 13
PART 1 – PRELIMINARY AND GENERAL___________________________
5. Continuity and construction of certain references to old and new law
This section provides for legal continuity in the operation of the law relating to customs in
respect of the relationship between the repealed enactments and the new Customs Act.
For example, where there is an existing prosecution in a smuggling case, the section
provides that this will not be affected by the repeal of the law in force when the offence was
committed.
Also, serving officers of Customs and Excise appointed or authorised by the Commissioners
under existing arrangements and previous legislation, were from the date of passing of this
Act, deemed to be officers of customs.
Page 14
PART 2 – CUSTOMS CONTROLS
Overview
This Part, which comprises 8 sections (sections 6 to 13 inclusive) of the Act, contains
provisions relating to customs controls. It provides that the Commissioners may appoint, for
the purposes of the Customs Acts, any place in the State as a customs port or a customs
airport for the arrival and departure of vessels and aircraft into or out of the State. It also
provides that the Commissioners may approve, subject to certain conditions and restrictions,
a place at a customs port or a customs airport for customs controls under this Act.
These controls by customs apply to the arrival and departure of vessels and aircraft into, or
out of, the State in the context of:
loading and unloading of goods and stores;
embarkation and disembarkation of passengers
the storage of goods awaiting customs clearance;
the movement of vessels and aircraft into and out of the State;
the reporting on vessels and aircraft, respectively, arriving in or departing from
the State;
persons entering or leaving the State and of their baggage, including the
contents and anything brought by that person by whatever means;
the continuation of the existing control by customs of postal traffic into and out of
the State.
Sections 8 to 13 inclusive provides for an offence for contravention of the provisions of those
sections and for a fine of €5,000 on summary conviction.
Page 15
PART 2 – CUSTOMS CONTROLS
6. Customs ports and airports
Summary
This section provides that the Commissioners may appoint, for the purposes of the Customs
Acts, any place in the State as a customs port or a customs airport for the arrival and
departure of vessels and aircraft into or out of the State.
Such appointments may be amended or revoked, and, are subject to certain conditions
which may be revoked, varied or amended as required.
Page 16
PART 2 – CUSTOMS CONTROLS
6. Customs ports and airports (cond.)
Details
Subsection (1) provides for the appointment of customs ports and customs airports by the
Commissioners.
Subsections (2) and (3) provide that customs airports shall be, either Type 1, meaning, large
international airports or Type 2, meaning smaller airports where a permanent customs
presence is not in place.
Subsection (4) allows the Commissioners to amend or revoke an appointment made under
subsection (1) or amend or revoke a condition or restriction to which the appointment was
subject.
Subsection (5) provides that existing appointments made under any enactment shall
continue in force for a period of five years from the date of passing of the Act and the
provisions in subsection (4) of the section apply accordingly.
Page 17
PART 2 – CUSTOMS CONTROLS
7. Approval of places within customs ports and airports
Summary
This section provides that the Commissioners may approve, subject to certain conditions
and restrictions, a place at a customs port or a customs airport
• for the arrival or departure of vessels or aircraft,
• for the loading and unloading of goods, and
• for the embarkation and disembarkation of passengers.
The operator of any facility or building within a customs port or airport may be required by
Revenue to provide customs with reasonable office accommodation and other facilities. The
operator of a customs airport appointed under section 6(1) and the occupier of any place,
e.g. facility or building within a customs port or customs airport approved under subsection 1
of this section may be required by Revenue to provide customs staff with office
accommodation and other facilities.
Page 18
PART 2 – CUSTOMS CONTROLS
7. Approval of places within customs ports and airports (cond.)
Details
Subsection (1) provides for the approval of specific places within customs ports and customs
airports by the Commissioners, for the conduct of certain operations, including:
• the arrival and departure of vessels or aircraft,
• the loading or unloading of goods, stores and conveyances and
• the embarkation or disembarkation of passengers, crew and their baggage.
Subsection (2) allows the Commissioners to amend or revoke an approval made under
subsection (1) or amend or revoke a condition or restriction to which the approval was
subject.
Subsection (3) provides that existing approvals shall continue in force for a period of up to 5
years from the date of passing of the Act and the provisions in subsection (2) of this section
apply accordingly.
Subsection (4) requires the operator of a customs airport appointed under section 6(1) and
the occupier of any facility or building within a customs port or customs airport approved
under subsection (1) of this section to provide customs staff with reasonable office
accommodation and other facilities as are appropriate.
Page 19
PART 2 – CUSTOMS CONTROLS
8. Customs control of movement of vessels into and out of State
Summary
This section provides that the master of a vessel entering the State shall ensure that the
vessel berths, the goods are unloaded and the passengers are disembarked at an approved
place within a customs airport.
The section likewise provides that the master of a vessel departing the State shall ensure
that the vessel departs, the goods are loaded and the passengers embarked at an approved
place within a customs Airport.
The section provides derogation from these requirements, subject to certain conditions, in
respect of instances of force majeure or being obliged by law or other requirement relating to
navigation and in instances where the Commissioners grant permission.
The section provides for a fine of €5,000 on summary conviction, for an offence of
contravention or non-compliance with the provisions of the section.
Page 20
PART 2 – CUSTOMS CONTROLS
8. Customs control of movement of vessels into and out of State (contd.)
Details
Subsection (1) requires the master of a vessel entering the State to berth at a customs port
in a place approved under section 7(1). It also requires the master to ensure that all goods
are unloaded and all passengers disembarked only at a place approved under section 7(1)
of the Act. This requirement applies unless otherwise authorised or exempted by the
Commissioners.
Subsection (2) makes provision for cases of force majeure, where the master may be unable
to comply with the requirements of subsection (1) due to accident, adverse weather, etc.) or
is obliged by law or other requirement relating to navigation.
Subsection (3) requires the master of a vessel departing the State to ensure that the vessel
only departs from a place approved under section 7(1). It also requires the master to ensure
that all goods are loaded and all passengers embarked only at a place approved under
section 7(1). This requirement applies unless otherwise authorised or exempted by the
Commissioners.
Subsection (4) obliges the master of a departing vessel not to allow the vessel to re-enter
the State except at a place approved under section 7(1), unless he is obliged to do so due to
force majeure (such as accident, adverse weather or other unavoidable cause.) or is obliged
by law or other requirement relating to navigation.
Page 21
PART 2 – CUSTOMS CONTROLS
8. Customs control of movement of vessels into and out of State (contd.)
Subsections (5) and (6) lay down the procedures to be followed by the master of a vessel
arriving at a place not approved under section 7(1) due to force majeure or being obliged by
law. Basically, the master must contact customs and comply with any directions then given
to him or her by customs.
Subsection (7) provides for a fine of €5,000 on summary conviction for breaches of the
requirements of this section.
Page 22
PART 2 – CUSTOMS CONTROLS
9. Report inwards and outwards of vessels
Summary
This section provides that the master of a vessel arriving in, or departing from, the State is
required –
under and in accordance with regulations under subsection (3), to deliver a report of
the vessel to customs, and
to answer all questions put to him or her by a customs officer relating to the voyage,
to the vessel, to the passengers, and goods carried, and to the crew.
The section provides for an offence for contravention of or non-compliance with the
provisions of the section and provides for a €5,000 fine on summary conviction.
Page 23
PART 2 – CUSTOMS CONTROLS
9. Report inwards and outwards of vessels (cond.)
Details
Subsection (1) requires the master of a vessel –
under and in accordance with regulations under subsection (3), to make a report of
the vessel to customs on arrival, and
to answer all questions relating to the vessel, its passengers and crew, baggage,
conveyances and goods or stores carried on board and to the voyage as may be put
to him or her by a customs officer.
Subsection (2) requires the master of a vessel, similarly –
under and in accordance with regulations under subsection (3), to make a report of
the vessel to customs on departure, and
to answer all questions relating to the vessel, its passengers and crew, baggage,
conveyances and goods or stores carried on board and to the voyage as may be put
to him or her by a customs officer.
Subsection (4) provides for a fine of €5,000 on summary conviction, for breaches of the
requirements of the section.
Page 24
PART 2 – CUSTOMS CONTROLS
9. Report inwards and outwards of vessels (cond.)
The reporting obligations for vessels are set out in the Customs (Reports Inwards and
Outwards by Vessels) Regulations 2016.
Under the regulations, the master of a vessel carrying the following goods must submit a
report to Revenue
• goods which have not been released for free circulation within the European Union,
or
• goods subject to any prohibition or restriction on importation or exportation.
Ferries must also provide a report of all vehicles on board.
The circumstances in which reports are required, the place and time for submission, the
form, manner and particulars of such reports are outlined in the above mentioned regulation.
Page 25
PART 2 – CUSTOMS CONTROLS
10. Customs control of movement of aircraft into and out of State
Summary
This section provides that the pilot-in-command of an aircraft entering the State is required to
land the aircraft at a customs airport and shall ensure that all goods, stores, conveyances,
passengers, baggage and crew are only unloaded or disembarked at an approved place
within a customs airport.
The section likewise provides that the pilot-in-command of an aircraft departing the State is
required to depart from a customs airport and shall ensure that all goods, stores,
conveyances, passengers, baggage and crew are only loaded or embarked at an approved
place within a customs airport.
The section provides derogation from these requirements, subject to certain conditions, in
respect of instances of force majeure or being obliged by law or other requirement relating to
aviation and in instances where the Commissioners grant permission.
The section places an onus on the pilot-in-command of the aircraft, and also on the person
in charge of the airport, to comply with the conditions or restrictions of approval of certain
airports.
The section provides for a €5,000 fine on summary conviction, for an offence of
contravention or non-compliance with the provisions of the section.
Page 26
PART 2 – CUSTOMS CONTROLS
10. Customs control of movement of aircraft into and out of State (cond.)
Details
Subsection (1) requires the pilot-in-command of an aircraft entering the State to arrive at an
appointed customs airport. This requirement applies unless otherwise authorised or
exempted by the Commissioners.
Subsection (2) requires the pilot-in-command of an aircraft departing the State to depart from
an appointed customs airport. This requirement applies unless otherwise authorised or
exempted by the Commissioners.
Subsection (3) requires that any landing or departure from a customs airport must be in
compliance with the conditions or restrictions attaching to the appointment of that airport as
a customs airport.
Subsections (4) and (5) require the pilot-in-command to ensure that all goods etc. are loaded
or unloaded, and all passengers etc. are embarked or disembarked, only at a place
approved under section 7(1) (b) or 7(1) (c) of the Act. This requirement applies unless
otherwise authorised or exempted by the Commissioners.
Page 27
PART 2 – CUSTOMS CONTROLS
10. Customs control of movement of aircraft into and out of State (cond.)
Subsection (6) makes provision for cases of force majeure, where the pilot may be unable to
comply with the requirements of subsections (1) (3) or (4) due to accident, adverse weather,
etc. or is obliged by law or other requirement relating to navigation.
Subsection (7) obliges the pilot-in-command of an aircraft departing the State not to re-enter
the State except at a customs airport, unless the aircraft is compelled to do so due to force
majeure (such as accident, adverse weather, etc.) or is required by law or other
requirements relating to aviation.
Subsections (8) and (10) lay down the procedures to be followed on landing at a place other
than a customs airport. Basically, the pilot-in-command should contact customs and comply
with any directions given to him or her by customs.
Subsection (9) requires that the operator of the airport notify customs of any arrivals or
departures in contravention of the conditions of appointment of that airport.
Subsection (11) provides for a fine of €5,000 on summary conviction, for an offence of
contravention or non-compliance for breaches of the requirements of the section.
Page 28
PART 2 – CUSTOMS CONTROLS
11. Report inwards and outwards of aircraft
Summary
This section provides that the pilot-in-command of an aircraft arriving in, or departing from,
the State is required –
under and in accordance with regulations under subsection (3), to deliver a report of
the aircraft to customs, and
to answer all questions put to him or her by a customs officer relating to the flight, to
the aircraft, to the passengers and goods carried, and to the crew.
The section provides for an offence for contravention of, or non-compliance with, the
provisions of the section and provides for a €5,000 fine on summary conviction.
Page 29
PART 2 – CUSTOMS CONTROLS_________________________________
11. Report inwards and outwards of aircraft (cond.)
Details
Subsection (1) requires the pilot-in-command of an arriving aircraft –
under and in accordance with regulations under subsection (3), to make a report of
the aircraft to customs on arrival, and
to answer all questions relating to the aircraft, its passengers and crew baggage,
conveyances and goods or stores carried on board and to the flight as may be put to
him or her by a customs officer.
Subsection (2) requires the pilot-in-command of a departing aircraft, similarly –
under and in accordance with regulations under subsection (3), to make a report of
the aircraft to customs on departure, and
to answer all questions relating to the aircraft, its passengers and crew baggage,
conveyances and goods or stores carried on board and to the flight as may be put to
him or her by a customs officer.
Page 30
PART 2 – CUSTOMS CONTROLS
11. Report inwards and outwards of aircraft (cond.)
The reporting obligations for aircraft are set out in the Customs (Reports Inwards and
Outwards by Aircraft) Regulations 2016.
Under the regulations, the pilot in command of an aircraft carrying the following goods must
submit a report to Revenue
• goods which have not been released for free circulation within the European Union,
or
• goods subject to any prohibition or restriction on importation or exportation.
The circumstances in which reports are required, the place and time for submission, the
form, manner and particulars of such reports are outlined in the above mentioned regulation.
Page 31
PART 2 – CUSTOMS CONTROLS
12. Control of persons and their baggage
Summary
This section provides that a person entering or leaving the State is required to –
declare to an officer of customs anything in his or her baggage or brought with him or
her, which are liable to any duty or tax, or are subject to any prohibition or restriction
on importation or exportation,
answer all questions in respect of his or her arrival or departure, in respect of his or
her identity, place of residence and address within the State and in respect of his or
her baggage,
unpack the baggage for examination, and
remain present for the duration of the examination.
The section makes it an offence to contravene, or fail to comply with, any of the provisions of
the section and provides for a €5,000 fine on summary conviction.
Page 32
PART 2 – CUSTOMS CONTROLS
12. Control of persons and their baggage
Details
Subsection (1) requires a person entering or leaving the State:
to declare to an officer of customs, any goods which him or her which are liable to
any duty or tax, or are subject to any prohibition or restriction on importation or
exportation,
to answer questions put to him or her by customs in respect of their arrival or
departure, in respect of their identity, usual place of residence and address within the
State and about their baggage, as well as anything brought by that person by
whatever means,
to unpack or repack the baggage, and
to remain present during this process.
Page 33
PART 2 – CUSTOMS CONTROLS_
12. Control of persons and their baggage (cond.)
Subsection (2) sets out the manner in which a person makes a customs declaration where a
channel system is in place at customs ports and customs airports.
Subsection (3) provides that where a person leaves a customs port or airport, or other
customs place, without making a declaration under subsection (1), then he or she is deemed
to have declared that there are no dutiable or prohibited or restricted goods carried in their
baggage or brought with him or her. If that person is subsequently found to have in their
baggage or on their person goods that are liable to duty or tax, or that are subject to a
prohibition or restriction on importation, the person has left themselves open to prosecution
for contravention of subsection (1).
Subsection (4) Makes it an offence to contravene, or fail to comply with, any of the
provisions of the section and provides for a €5,000 fine on summary conviction.
Subsection (5) provides a definition of “duty or tax” in respect of section 12 and section 13.
In these two sections, “duty or tax” means duties of customs, excise duty or Value-Added
Tax payable on goods imported or exported.
Page 34
PART 2 – CUSTOMS CONTROLS
13. Control of postal traffic
Summary
This section provides that the Customs Acts apply to goods imported and exported by post.
The section also provides that the Commissioners may approve premises for the receipt and
storage of postal packets awaiting customs clearance and the operator of such premises
shall, if required by Revenue, provide and maintain appropriate office accommodation and
other facilities for the use of customs staff.
The section provides that the postal authority, in certain cases, shall collect and pay over to
the Commissioners duty and tax payable on goods imported in postal packets.
The section provides for an offence for contravention, or failure to comply with, any provision
of the section and provides for a €5,000 fine on summary conviction.
The section is, in effect, a restatement and modernisation of existing legislation concerning
customs control of postal traffic.
Page 35
PART 2 – CUSTOMS CONTROLS
13. Control of postal traffic (cond.)
Details
Subsection (1) provides that the Customs Acts apply to postal packets in cross-border mail.
Subsection (2) provides that the Commissioners may approve premises operated by the
postal authority for the receipt and storage of postal packets awaiting customs clearance.
Subsection (3) provides that the operator of such premises is required to provide appropriate
reasonable office accommodation or other facilities for customs.
Subsection (4) allows customs to open and examine postal packets and the contents without
the prior notification of the addressee.
Subsection (5) allows customs to seize as liable for forfeiture a postal packet where the
description or the declared value on or attached to that declared postal packet is false or
misleading.
Subsection (6) deems the addressee to be the owner of the goods, for the purposes of the
section.
Page 36
PART 2 – CUSTOMS CONTROLS
13. Control of postal traffic (cond.)
Subsection (7) makes provision for the payment and collection of any tax or duty payable in
a postal packet in cross-border mail.
a) Where the duty or tax payable, the value of which falls below the threshold for which
a declaration for free circulation is required under the Customs Code, the postal
authority is required to collect and pay over any such duty or tax payable to the
Commissioners.
b) Where the addressee does not accept the postal package and the duty or tax
payable on it is not collected, the postal authority is required to return the postal
packet to the sender.
c) Where the sender of the postal packet cannot be identified and where the postal
packet is subsequently sold or disposed of, as opposed to being destroyed, by or at
the request of the postal authority, any tax or duty payable on it must be paid to the
Commissioners within 30 days of its disposal.
Page 37
PART 2 – CUSTOMS CONTROLS
13. Control of postal traffic (cond.)
Subsection (8) specifies the duties and obligations of the postal authority as required by
customs with regard to customs operations for the examination of a postal packet that may
need to be opened. Such duties and obligations may require the postal authority to bring the
package to a place suitable for its examination, to open, unpack and repack the package
and provide any facilities and assistance required for such examination or take samples of
the goods in the packet and bear any costs in carrying out these operations, other than in
respect of samples to be taken, which must be borne by the owner of the goods.
Subsection (9) provides for the recovery by the postal authority from the addressee of any
sums paid to the Commissioners.
Subsection (10) provides that postal packets from other Member States shall only be opened
or examined in certain circumstances where customs has reasonable grounds to believe that
they are in breach of the Customs Acts.
Subsection (11) provides for an offence for contravention, of subsection (7) or (8) and
provides for a €5,000 fine on summary conviction.
Subsection (12) defines certain terms for the purposes of the section.
Page 38
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
Overview
This Part comprises 11 sections (sections 14 to 24 inclusive) of the Act.
This Part deals, in the first instance, with customs offences and penalties. It provides for
offences relating to improper import or export of goods and / or other thing(s).
This Part also deals with various aspects of customs-related court proceedings, in relation
to:
customs offences tried summarily or on indictment;
forfeiture of goods and / or other thing illegally imported or attempted to have been,
without payment of duty or at odds with a prohibition or restriction;
notice of seizure to the owner of goods and / or other thing(s), where the goods /
other thing(s) are seized by a customs officer;
notice of claim by a person who claims that something seized as liable to forfeiture
was not so liable;
court proceedings for condemnation of seized goods and / or other thing(s);
rules for court proceedings in relation to customs offences;
damages and costs in civil or criminal cases where judgment is given against a
Revenue official as the defendant, on account of the seizing or detention of any thing;
presumptions and onus of proof in proceedings under the Customs Acts, where
certain things may be presumed to be true until the contrary is proven.
Page 39
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
14. Offences relating to improper importation or exportation of goods
Summary
This section provides for offences relating to bringing goods into and out of the state, without
payment of any duty or contrary to a prohibition or restriction on their import or export. The
section reflects provisions in current legislation. The section also provides for the penalties
that apply.
This section is a key provision of the Act, under which prosecutions will be instituted against
persons suspected of improper importation and exportation of goods without payment of
duty, or contrary to prohibitions or restrictions in effect at the time of importation or
exportation. An offence under this section relates to evasion of customs duty at importation.
Page 40
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
14. Offences relating to improper importation or exportation of goods (cond.)
Details
Subsection (1) makes it an offence for any person to –
evade or attempt to evade any duties of customs applicable to the importation, or
exportation, of goods;
take possession, custody or charge of, or to remove, transport, deposit or conceal, or
to otherwise deal with any goods liable to duties of customs on importation with intent
to defraud the State of such duties;
be concerned in the importation into the State or exportation from the State of
prohibited or restricted goods;
take possession, custody or charge of, or to remove, transport, deposit or conceal, or
to otherwise deal with any goods contrary to any prohibition or restriction on
importation of those goods.
Page 41
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
14. Offences relating to improper importation or exportation of goods (cond.)
Subsection (2) provides that a person convicted of an offence under this section is liable –
on summary conviction, to a fine of €5,000 or to a term of imprisonment not
exceeding 12 months, or to both;
on conviction on indictment, to a fine not exceeding:
a) €125,000 or
b) where the value of the goods concerned (including the duty and tax payable
thereon) is greater than €250,000, three times the value of those goods,
or at the discretion of the court, to imprisonment for a term not exceeding 5
years or to both the fine and the imprisonment.
Subsection (3) provides that where a defendant pleads guilty in the District Court to an
indictable offence under this section, the penalty applicable will be the summary penalty
provided for under subsection (2) (a) of this section, rather than the penalty provided for in
section 13(3) of the Criminal Procedures Act 1967.
Subsection (4) provides that nothing in the section prevents any action or other proceedings
being taken for the recovery of duties of customs.
Page 42
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
15. Miscellaneous customs offences
Summary
This section provides for a number of miscellaneous offences associated with the improper
importation and exportation of goods, ranging from failure to comply with the lawful
requirement imposed by an officer of customs to damaging customs property.
A person convicted of an offence under this section is liable on summary conviction to a
€5,000 fine, or at the discretion of the court, to imprisonment for a term not exceeding 12
months or to both the fine and the imprisonment.
Page 43
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
15. Miscellaneous customs offences (cond.)
Details
Subsection (1) provides for a series of miscellaneous offences, including the following –
failure to comply with any lawful obligation imposed under Part 4 of this Act (which
concerns powers of officers of customs);
damaging any customs property or equipment;
adapting a conveyance for smuggling purposes;
aiding or abetting in the commission of any of the above.
Subsection (2) deems the master of a vessel or the pilot-in-command of an aircraft to be the
person in charge of the goods where any seals locks, marks, etc. are interfered with.
Subsection (3) provides for a €5,000 fine and/or 12 months imprisonment for offences
committed under the section.
Page 44
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
16. Trial of offences summarily or on indictment
Summary
This section sets out the criteria used to determine whether a Customs offence is to be tried
summarily or on indictment.
The key to this determination is the value of the goods which have been improperly imported
or exported.
Page 45
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
16. Trial of offences summarily or on indictment
Details
The section sets out the provisions (aside from any other enactments) for the treatment of
customs offences arising from improper importation or exportation into or out of the State of
goods under section 14 of this Act.
A person may challenge the estimated value of the goods by notice to the prosecution
before the commencement of the period of 4 days ending immediately before the date fixed
for the hearing of the proceedings in the District Court unless a later date is given by
permission of the Court.
Where three times the value of the goods, which are the subject of a customs offence,
exceeds €1,900 then the offence is to be tried on indictment.
The value of goods shall be taken as the price they would be expected to fetch on the open
market. In the case of prohibited goods, the value is to be taken as the price that such
goods could be expected to fetch on the market for the unlawful sale or supply of such
prohibited goods.
Where the value placed on the goods by customs is challenged by the defendant, the judge
in the District Court will determine their value before proceeding with the case.
Page 46
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
17. Forfeiture
Summary
This section provides that goods which have been illegally imported or exported, i.e. without
payment of duty or contrary to a prohibition or restriction are liable to forfeiture.
Any conveyances or any goods which are packed with or used to conceal goods liable to
forfeiture shall themselves be liable to forfeiture.
Page 47
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
17. Forfeiture (cond.)
Details
Subsections (1) and (2) provide for liability to forfeiture of goods which are the subject of an
offence of evasion of customs duty.
Subsection (1) specifically provides that any goods in respect of which an offence has been
committed under section 14 or 15 of the Act.
It also provides for forfeiture of goods packed with them, or used to conceal them, and of
vehicles used to transport them.
Subsection (2) provides that where any goods or conveyances are liable to forfeiture under
subsection (1), anything found to be containing such goods or conveyances, including
anything which was made use of in the transport of such goods or conveyances is also liable
to forfeiture.
Subsection (3) is a new provision and is intended to provide for a situation where customs
duty is not paid when it becomes due. Normally, customs duty is paid or secured before
goods are released from official control. However, situations can arise, for example in the
case of an audit of a trader’s accounts, where a liability to duty may arise and if that duty is
not paid then such goods will in future be liable to forfeiture.
Page 48
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
18. Notice of seizure
Summary
This section requires that, where goods are seized by a customs officer, notice of that
seizure must be given to the owner of the goods, except in certain specified circumstances.
Page 49
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
18. Notice of seizure (cond.)
Details
Subsection (1) requires an officer of customs to give notice of the seizure of anything as
liable to forfeiture and of the grounds for seizure to any person who, to the officer’s
knowledge, was at the time of the seizure the owner of the thing seized.
Subsection (2) provides that the notice under subsection (1) need not be given to a person if
the seizure was made in the presence of the person, the person whose offence or suspected
offence occasioned the seizure or in the case of anything seized in any vessel or aircraft, in
the presence of the master or pilot-in-command of such vessel or aircraft.
Subsection (3) sets out the circumstances in which a notice of seizure is deemed to have
been duly given to the person concerned, namely –
if it is delivered to the person personally,
if it is sent to person’s usual or last known address, or in the case of a body
corporate, at its registered or principal office, or
by publication of notice of the seizure in the Iris Oifigiúil if the person has no known
address in the State.
Page 50
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
19. Notice of claim
Summary
This section provides that a person, who claims that anything seized as liable to forfeiture is
not so liable, must, within 30 days of the date of the notice of seizure or, where no such
notice has been given to the claimant, within 30 days of the date of the seizure, give notice
in writing of such claim to the Commissioners.
Page 51
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
19. Notice of claim (cond.)
Details
Subsection (1) provides that a person who claims that anything seized as liable to forfeiture
is not so liable must, within 30 days of the date of the notice of seizure or, where no such
notice has been given to the claimant, within 30 days of the date of the seizure, give notice
in writing of such claim to the Commissioners.
Subsection (2) provides that a notice under subsection (1) shall specify the name and
address of the claimant and the basis on which the claim is grounded. Where the address of
the claimant is outside the State, any documents relating to proceedings for condemnation
(civil proceedings) may be served at that address by post.
Subsection (3) specifies that where upon expiry of the 30 days deadline referred to in
subsection (1) no notice of claim is received, then the seized goods shall be deemed to be
condemned as forfeited, and the forfeiture shall apply from the date when the liability to
forfeiture arose.
Subsection (4) provides that, where a notice of claim is given, then the Commissioners shall
take court proceedings under section 20 of the Act for the condemnation of the seized
goods.
Page 52
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
20. Proceedings for condemnation by court
Summary
This section provides for proceedings for condemnation by the court. It also outlines the
relevant court jurisdiction and procedures for condemnation by way of civil proceedings.
The section also deals with the establishment of proof of ownership of goods and / or
conveyances seized and provides that the Commissioners may stay or compound any
condemnation proceedings.
The section also provides indemnity for Revenue officials and others, in respect of the
seizure of goods and / or conveyances where there was probable cause for making the
seizure.
Page 53
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
20. Proceedings for condemnation by court (cond.)
Details
Subsection (1) provides that condemnation proceedings are civil proceedings, and that such
proceedings shall be commenced in the name of the Commissioners.
Subsection (2) provides that where in any condemnation proceedings the court finds that the
thing seized was, at the time of seizure, liable to forfeiture, the court shall condemn it as
forfeited, and in any other case the court shall order its release.
Subsection (3) provides for the court jurisdiction in which ccondemnation proceedings may
be initiated.
Subsection (4) provides that in any condemnation proceedings, the claimant or any solicitor
acting on behalf of such claimant, shall state on oath that the thing seized was, or was to the
best of their knowledge and belief, the property of the claimant at the time of the seizure.
Subsection (5) provides that the Commissioners may, in their discretion, stay or compound
any condemnation proceedings.
Page 54
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
20. Proceedings for condemnation by court (cond.)
Subsection (6) provides that the Commissioners may restore anything seized which is the
subject of condemnation proceedings.
Subsection (7) (a) provides that, where in any condemnation proceedings, judgment is given
for the claimant and the court or judge certifies that there was probable cause for making
such seizure or detention, no officer or other person who made or assisted in making the
seizure is liable to any civil or criminal proceedings on account of the seizure or detention of
the thing seized.
Subsection (7) (b) provides that where in any condemnation proceedings, anything is
condemned as forfeited, the forfeiture shall apply from the date when the liability to forfeiture
arose.
Page 55
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
21. Proceedings in relation to offences
Summary
This section provides for the rules for Court proceedings in relation to customs offences
under the Customs Acts.
These cover –
joint and several liability,
offences committed by bodies corporate,
continuity of proceedings,
serving of summonses,
time limits, and
non-applicability of section 1(1) of the Probation of Offenders Act 1907.
The section also provides that where the duties of customs have been secured by a bond, or
otherwise, this will not be regarded as relevant when deciding whether or not an offence has
been committed.
Page 56
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
21. Proceedings in relation to offences (cond.)
Details
The section provides for a number of miscellaneous matters relating to court proceedings in
relation to any offence under the Customs Acts. Specifically, it provides as follows:
Subsection (1) provides that, where an offence under the Customs Acts has been committed
by several persons, then proceedings may be instituted against such persons jointly or
severally and on the imposition of a fine or penalty for the recovery of that fine or penalty, the
same shall be applied jointly or severally.
Subsections (2) and (3) provide that directors, managers, etc. of corporate bodies shall be
deemed to be guilty of offences under the Customs Acts committed by such bodies, where it
is shown that the offence was committed with their consent or through their neglect.
Page 57
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
21. Proceedings in relation to offences (cond.)
Subsection (4) provides that Court proceedings which have been instituted or continued in
the name of an officer of the Commissioners, who then ceases for any reason to be such an
officer, or being still an officer, is absent at any time during proceedings, may be continued in
his or her name or in the name of any other officer of the Commissioners.
Subsection (5) provides that any summons, notice, order or other document relating to
proceedings relating to any appeal against a judgment pursuant to such proceedings under
the Customs Acts may be served by an officer of the Commissioners.
Subsection (6) provides that in any proceedings, the fact that duties of customs had been
secured by bond or otherwise shall not be relevant in deciding whether or not an offence has
been committed.
Subsection (7) provides that summary proceedings in relation to a customs offence may be
instituted within 2 years of the date of the offence.
Subsection (8) provides that offences committed under the Customs Acts will not benefit
from the Probation of Offenders Act 1907.
Page 58
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
22. Damages
Overview
This section provides that in civil or criminal cases where judgment is given against a
Revenue official as the defendant on account of the seizing or detention of any thing –
the plaintiff will not be entitled to any damages or costs, besides the thing seized or
the value of such thing, and
the defendant will not be liable to punishment or penalty,
providing the court finds probable cause for the seizure or detention.
No change of substance is involved here.
Page 59
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
22. Damages (cond.)
Details
This section provides protection for officers seizing or detaining goods (or any thing) where a
civil or criminal case is taken against such officers, provided that the court or judge certifies
that there was probable cause for such seizure or detention.
Page 60
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
23. Presumptions and onus of proof
Summary
This section provides that, in proceedings under the Customs Acts, certain things may be
presumed to be true until the contrary is proven. This allows cases to proceed without
presentation of proof of certain specified matters, for example, that a person is or was a
properly appointed and authorised officer of customs.
The section also provides that, in proceedings under the Customs Acts brought against the
State, where any question arises in relation to certain specified matters, then the onus of
proof lies with the person bringing the proceedings.
Page 61
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
23. Presumptions and onus of proof (cond.)
Details
Subsection (1) provides that an averment (a statement that a particular fact is true) in
respect of certain matters specified in the subsection shall be sufficient evidence of the
matter in question unless the contrary is shown.
These matters are –
Subsection (1)(a): that the proceedings have been instituted by order of the
Commissioners;
Subsection (1)(b): that any person is or was a Commissioner, an officer of the
Commissioners, an officer of customs or a member of the Garda Síochána or the
Defence Forces;
Subsection (1)(c): that any person is or was an officer appointed by the
Commissioners or authorised by them for the purpose of the Customs Acts;
Subsection (1)(d): that the Commissioners are or are not of an opinion as to any
matter as to which they are required to have an opinion under any provision of the
Customs Acts; or
Subsection (1) (e): that any goods thrown overboard, staved or destroyed were so
dealt with in order to prevent or avoid the seizure of those goods.
Page 62
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
23. Presumptions and onus of proof (cond.
Subsection (2) provides that where, in any proceedings relating to goods seized under the
Customs Acts and which have been brought against one or more of the following:
a) the State,
b) the Attorney General,
c) the Commissioners,
d) the Revenue Solicitor, or
e) an officer of the Commissioners,
any question arises as to the following matters:
(i) the place from which any goods have been brought,
(ii) compliance with any prohibition or restriction on the importation or exportation of
goods,
(iii) whether goods were lawfully imported on payment of duties payable or on
securement of duties payable, as the case may be, on them,
(iv) whether goods were lawfully imported,
(v) whether goods were lawfully unloaded from any conveyance,
(vi) whether goods were brought or sent to or kept at any place for the purpose of
exportation,
(vii) whether goods were dealt with in any other manner for the purpose of
exportation, or
(viii) whether any signal or communication made was not
intended to aid or assist the unlawful importation or unlawful exportation of
goods,
then the onus of proof lies with the person bringing the proceedings.
Page 63
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
23. Presumptions and onus of proof (cond.)
Subsection (3) provides that in any proceedings for an offence under the Customs Acts, the
production of a certificate purporting to be signed by an officer of the State Laboratory or of
the Forensic Science Laboratory shall, until the contrary is proved, be evidence of any fact
thereby certified – for example stating the result of any test, examination or analysis of any
goods.
Subsection (4) defines three terms used in the section.
Page 64
PART 3 – OFFENCES, PENALTIES AND PROCEEDINGS
24. Other penalties to which a person may be liable
Summary
This section provides that a person may be liable for more than one penalty in respect of
the same offence under either customs legislation or other legislation.
For example, in relation to a single smuggling event, a person could be found liable to a
number of separate charges under the Customs Acts and under the Misuse of Drugs
legislation and, if found guilty, may be liable to penalties under both sets of legislation.
Page 65
PART 4 – POWERS OF OFFICERS OF CUSTOMS
PART 4 – POWERS OF OFFICERS OF CUSTOMS
Overview
This Part comprises sections (sections 25 to 35 inclusive) of the Act and deals with the
powers of customs officers to carry out their functions under the Customs Acts. It provides
customs officers with powers to:
enter, inspect and patrol certain places without warrant;
stop vessels, aircraft, vehicles and other means of transport;
board and search conveyances entering or leaving the State, as well as away from
ports and airports and the land frontier;
examine goods which have been imported, declared for export or otherwise under
customs control;
enter and search a specified premises or land under a search warrant, and to seize
and detain anything found in the course of the search which might be required as
evidence in proceedings for an offence under the Customs Acts or any other
enactment;
search persons in certain circumstances and subject to certain safeguards;
stop and question a person entering or leaving the State as regards their journey and
their baggage and, if necessary, to search that baggage;
arrest without warrant a person who a customs officer suspects is committing, or has
committed, certain offences, or where the person has obstructed or assaulted a
customs officer;
detain goods being imported or exported, pending the outcome of inquiries and
investigations into whether the goods in question are in compliance with the Customs
Acts,
seize any goods that are liable to forfeiture under the Customs Acts and to deal with
seizures, whether before or after the goods have been condemned by the courts.
Page 66
PART 4 – POWERS OF OFFICERS OF CUSTOMS
25. Power to enter, inspect and patrol certain places
Summary
This section provides for powers of entry, inspection and patrolling of certain places for an
officer of customs, and any person assisting such officer, for the purposes of carrying out
functions under the Customs Acts, at any time and without warrant.
The power to patrol in this way along the coast and the land frontier, and to enter and
inspect customs ports and customs airports and other approved places, is essential to carry
out functions under the Customs Acts and as a control mechanism to combat smuggling.
The section also provides that the customs officer and any person assisting such officer may
take with him or her, any necessary equipment, materials, customs dog, etc. to assist the
officer in the exercise of these powers.
Page 67
PART 4 – POWERS OF OFFICERS OF CUSTOMS
25. Power to enter, inspect and patrol certain places (cond.)
Details
Subsection (1) gives an officer of customs, and any person assisting such officer, the power,
at any time and without warrant, to:
a) enter upon and inspect any customs port or customs airport or any place approved
under section 7(1) or section 13(2), or any conveyance within such port or airport or
place,
b) patrol upon and pass freely along, and over, any part of the coast or of the shore and
over any land within 32 kms. of the land frontier;
for the purposes of carrying out functions under the Customs Acts.
The officer, (and any other person assisting), may remain in any such place for the purposes
of carrying out patrols or surveillance.
Subsection (2) provides that in exercising the powers conferred by this section, an officer of
customs may be accompanied by other persons and the officer or other persons may bring
with him or her any equipment, materials, vessel, aircraft, vehicle, customs dog or any other
thing for use or intended for use by the officer in the exercise of those powers.
Subsection (3) provides that an officer of customs, or other person, in charge of any vessel
employed for the prevention of smuggling may anchor, moor, berth or land the vessel, or
haul the vessel ashore, at any place within the State and at no cost to the State.
Page 68
PART 4 – POWERS OF OFFICERS OF CUSTOMS
26. Power to stop conveyances
Summary
This section provides that an officer of customs in uniform, or on a patrol vessel of the State,
may stop or cause to stop any conveyance that is entering or has entered the State, is
leaving the State, is in the contiguous zone of the State, or is in any other place in the State.
The possibility of stopping conveyances at points of import or export is an essential control
requirement to ensure compliance with the Customs Acts and to prevent smuggling.
In the case of conveyances elsewhere in the State (namely, away from ports and airports),
the possibility of stopping only arises where a customs officer has reasonable grounds to
believe that a customs offence is being committed.
Page 69
PART 4 – POWERS OF OFFICERS OF CUSTOMS
26. Power to stop conveyances (cond.)
Details
Subsection (1) gives a customs officer the power to stop, or cause to stop, any conveyance
that is entering or that has entered the State, or that is leaving or intending to leave the
State. It also gives officers the power to stop any conveyance at any place in the State, or in
the contiguous zone of the State.
Subsection (2) takes account of the EU Single Market and reflects the fact that the control
arrangements only apply to intra-Community traffic in certain circumstances. Likewise, in
the case of conveyances elsewhere in the State, which are away from ports and airports and
the land frontier, intervention can only take place where there are reasonable grounds to
suspect that a customs offence has been committed.
Subsection (3) requires that any person in charge of a moving conveyance shall, at the
request of an officer of customs referred to in subsection (1) and for the purposes of this
section, stop such conveyance.
Page 70
PART 4 – POWERS OF OFFICERS OF CUSTOMS
26. Power to stop conveyances (cond.)
Subsection (4) provides that where a person in charge of a moving conveyance fails to stop
that conveyance after having been duly requested to do so by an officer of customs under
this section, that officer may take all reasonable measures to stop such conveyance.
Subsection (5) requires a person in charge of a conveyance which is already stationary, or
which has been stopped by an officer of customs under this section –
a) to keep the conveyance stationary for such period as is reasonably required to
enable an officer of customs to exercise any power conferred on the officer by
sections 27 or 28,
b) where the conveyance is, in the opinion of the officer, situated in a place unsuitable
for the exercise of any power conferred on the officer by sections 27 or 28, take the
conveyance, or cause it to be taken, to such place as he or she considers suitable for
the exercise of that power.
Page 71
PART 4 – POWERS OF OFFICERS OF CUSTOMS
27. Power to board and search conveyances
Summary
This section gives customs officers the power to board and search conveyances at the point
of import and export and at other places in the State. The possibility of examining the
content of conveyances at the point of import or export and, in certain circumstances,
elsewhere in the State, is an essential control requirement for the prevention of smuggling
and for ensuring that customs formalities are properly complied with.
In the case of conveyances elsewhere in the State – namely, away from ports and airports –
examining the content of a conveyance only arises where a customs officer has reasonable
grounds to believe that a customs offence is being committed.
Page 72
PART 4 – POWERS OF OFFICERS OF CUSTOMS
27. Power to board and search conveyances (cond.)
Details
Subsection (1) gives authority to an officer of customs, to enter or board any conveyance
where such conveyance is entering or has entered the State, or is leaving or is intending to
leave the State. It also gives officers the power to enter or board any conveyance at any
place in the State, or in the contiguous zone of the State.
Subsection (2) takes account of the EU Single Market and reflects the fact that the entry and
boarding arrangements only apply to intra-Union traffic in certain circumstances. Likewise,
in the case of conveyances elsewhere in the State, that is to say, away from ports and
airports and the land frontier, intervention can only take place where there are reasonable
grounds to suspect that a customs offence has been committed.
Page 73
PART 4 – POWERS OF OFFICERS OF CUSTOMS
27. Power to board and search conveyances (cond.)
Subsection (3) sets out the activities which an officer of customs is authorised to undertake
when he or she has entered or boarded a conveyance. They include –
searching the conveyance,
examining goods and records and removing records,
taking samples of goods,
marking goods,
locking, sealing, marking or otherwise securing goods,
breaking open any place for which keys are withheld,
questioning the person in charge of the conveyance and requiring them to produce
documentation and records relating to the conveyance and the goods,
seizing and detaining any goods which are liable to forfeiture.
Subsection (4) requires any person in control of the conveyance, and any person travelling
on the conveyance, not to remove any goods from the conveyance and to remain with the
conveyance for the duration of the search.
Page 74
PART 4 – POWERS OF OFFICERS OF CUSTOMS
28. Power to examine goods
Summary
This section authorises a customs officer to examine goods being imported, exported or
otherwise under customs control. Examination of goods (whether declared to customs or
not) is a standard part of customs controls and a clear requirement under Union customs
rules.
Subsection (2) takes account of the EU Single Market and reflects the fact that the control
arrangements only apply to intra-Union traffic in certain circumstances.
Page 75
PART 4 – POWERS OF OFFICERS OF CUSTOMS
28. Power to examine goods (cond.)
Details
Subsection (1) authorises an officer of customs to examine any goods that have been
imported, declared for export or are otherwise under customs control.
Subsection (2) takes account of the EU Single Market and reflects the fact that the power to
examine goods under subsection (1) only applies to intra-Union traffic in certain
circumstances.
Subsection (3) provides that a customs officer may require goods to be moved to a suitable
place for examination, that the importer or exporter or agent of the goods open and unpack
goods for examination, that other facilities be provided to enable examination and that
samples may be taken. Any costs incurred are borne by the importer or exporter of the
goods, as the case may be.
Page 76
PART 4 – POWERS OF OFFICERS OF CUSTOMS
29. Power to search premises or land
Summary
This section authorises an officer of customs, accompanied by such other customs officers
and such other persons as the officer considers necessary, to enter and search a specified
premises or land under a search warrant issued by a judge of the District Court.
The section provides that an officer may seize and detain anything found in the course of the
search which appears to be something which might be required as evidence in proceedings
under the Customs Acts or any other enactment.
Page 77
PART 4 – POWERS OF OFFICERS OF CUSTOMS
29. Power to search premises or land (cond.)
Details
Subsection (1) allows a judge of the District Court to issue a warrant for the search of any
premises or land on which there are reasonable grounds to suspect there are concealed or
kept, any goods liable to forfeiture under the Customs Acts, or records relating to
transactions in contravention of the Customs Acts.
Subsection (2) provides that within one month of the issue of the warrant, a named customs
officer, accompanied by such other customs officers and such other persons as the officer
considers necessary, may enter the specified premises or land and carry out certain
searches, seize goods and records, and to detain records for as long as is reasonably
necessary, etc.
Subsection (3) defines the two terms: land and structure used in the section.
Page 78
PART 4 – POWERS OF OFFICERS OF CUSTOMS
30. Power to search persons
Summary
This section provides for the search, with reasonable cause, of a person at or in the vicinity
of any port or airport, or the land frontier, the coast, or on any premises or land the subject of
a search warrant issued under section 29 or on board a conveyance that has been boarded
by a customs officer under the provisions of section 27.
The section provides that a customs officer may seize and detain anything found in the
course of the search which appears to be something which might be required as evidence in
proceedings for an offence under the Customs Acts or any other enactment.
The section provides for several safeguard criteria in relation to the search of the person. It
also reflects, in subsection (5), the current practice to hand over to the Garda Síochána a
person suspected of internal concealment of drugs or other thing.
Page 79
PART 4 – POWERS OF OFFICERS OF CUSTOMS
30. Power to search persons (cond.)
Details
Subsection (1) provides that a customs officer may, with reasonable cause, search , and if
necessary detain, a person who is at or in the vicinity of a port or airport or the coastline or
the land frontier or who is on a premises or land being searched under a warrant issued
under section 29, or on board a conveyance that has been boarded by a customs officer
under the provisions of section 27 (for example, a vessel in the contiguous zone of the State,
that has been boarded by the customs officer).
Subsection (2) puts in place certain safeguards and conditions attaching to the search under
subsection 1, for example, that the person being searched understands the reason for the
search, and that searches by an officer or other person (who is not a registered medical
practitioner or a registered nurse) of another sex require the consent of the person being
searched.
Subsections (3) and (4) provide that a person to be searched under this section may be
required to accompany a customs officer to a suitable place for the conduct of the search
and that the customs officer may arrest without warrant a person if they refuse to do so.
Such search must be carried out as soon as it is practicably possible.
Subsection (5) provides that, where a person is suspected of internal concealment of
controlled drugs or other thing, a customs officer may detain the person and bring and
present that person to a member of the Garda Síochána as soon as practicable.
Subsection (6) provides definitions of certain terms used in the section.
Page 80
PART 4 – POWERS OF OFFICERS OF CUSTOMS
31. Powers relating to persons entering or leaving State
Summary
This section authorises an officer of customs to stop and question a person entering or
leaving the State with regard to their journey, their identity, their usual place of residence and
their actual or intended address within the State, as well as with regard to their baggage. It
also authorises the officer to search such baggage.
Stopping and questioning persons entering or leaving the State, and examining their
baggage where appropriate, are essential powers to prevent smuggling.
Subsection (2) takes account of the EU Single Market and reflects the fact that the powers
only apply to intra-Union passengers in certain circumstances.
Page 81
PART 4 – POWERS OF OFFICERS OF CUSTOMS
31. Powers relating to persons entering or leaving State (cond.)
Details
Subsection (1) authorises a customs officer to stop any person entering or leaving the State
and question that person with respect to –
the person’s arrival or departure,
the person’s identity, usual place of residence and actual or intended address within
the State, and
the person’s baggage, its contents or brought by that person for whatever means.
It further authorises the officer to examine any such baggage or thing.
Subsection (2) takes account of the EU Single Market and reflects the fact that this power
only applies to intra-Union passengers in certain circumstances.
Page 82
PART 4 – POWERS OF OFFICERS OF CUSTOMS
32. Power of arrest
Summary
This section provides that, where an officer of customs has reasonable grounds to suspect
that a person is committing or has committed an offence under section 14 or section 15,
then the officer may arrest such person without warrant.
A person assaulting a customs officer may also be arrested.
Page 83
PART 4 – POWERS OF OFFICERS OF CUSTOMS
32. Power of arrest (cond.)
Details
The section provides that where a customs officer has reasonable grounds to suspect:
a) that a person is committing or has committed an offence under section 14 or 15, or
b) that the person is assaulting or has assaulted a customs officer,
then the officer may arrest that person without warrant.
Page 84
PART 4 – POWERS OF OFFICERS OF CUSTOMS
33. Power to detain goods and conveyances
Summary
This section gives a customs officer, on reasonable grounds of suspicion, the power to
detain goods and conveyances being imported or exported, pending the outcome of
enquiries and investigations into whether the goods in question are in compliance with the
Customs Acts.
Subsection (4) provides that a customs officer may detain any goods being imported or
exported that he or she has reasonable grounds to suspect might be required as evidence in
any criminal proceedings under any enactment other than the Customs Acts and to place
such goods in the custody of the Garda Síochána or other appropriate authority for the
purpose of such proceedings.
Page 85
PART 4 – POWERS OF OFFICERS OF CUSTOMS
33. Power to detain goods and conveyances (cond.)
Details
Subsection (1) gives a customs officer the power to detain goods pending completion of an
investigation into whether the goods being imported or exported are in compliance with
customs law.
Subsection (2) gives a customs officer the power to detain the conveyance in which the
goods are transported.
Subsection (3) specifies that after a period of 30 days or whenever the necessary enquiries
are completed, whichever is the earlier, the goods, together with any conveyances or things
detained with them shall be either seized as liable to forfeiture under the Customs Acts, or
released, as appropriate.
Subsection (4) authorises a customs officer to detain goods being imported or exported
which he or she suspects may be required as evidence in any criminal proceedings under
any enactment other than the Customs Acts. Any such goods are to be placed in the
custody of the Garda Síochána or other appropriate authority for the purposes of such
proceedings.
Page 86
PART 4 – POWERS OF OFFICERS OF CUSTOMS
34. Power to seize goods and conveyances
Summary
This section gives an officer of customs the power to seize any goods and conveyances that
are liable to forfeiture under the Customs Acts.
Such goods and conveyances may be kept in the custody of an officer of the Commissioners
and may also be kept in a secure premises or place designated by the Commissioners for
such purpose.
Page 87
PART 4 – POWERS OF OFFICERS OF CUSTOMS
34. Power to seize goods and conveyances (cond.)
Details
Subsection (1) provides that any goods or conveyances that are liable to forfeiture under the
Customs Acts may be seized by a customs officer.
Subsection (2) provides that any goods, or conveyances so seized may be kept by an officer
of the Commissioners or in any secure premises or place designated by the Commissioners
for such purpose.
Page 88
PART 4 – POWERS OF OFFICERS OF CUSTOMS
35. Power to deal with seizures, before and after condemnation
Summary
This section gives the Commissioners the power to restore seized goods to a claimant prior
to their condemnation by the courts.
The section further gives the Commissioners power to return goods to a claimant prior to
court proceedings on payment of a sum not exceeding the value of the goods plus any duty
or tax payable thereon. If such goods are subsequently found by a court to be not liable to
forfeiture, then the claimant may be reimbursed that sum less any duty or tax payable.
Following condemnation of goods as forfeit by a court, they must be either sold or destroyed
or otherwise disposed of in such manner as the Commissioners may direct.
Page 89
PART 4 – POWERS OF OFFICERS OF CUSTOMS
35. Power to deal with seizures, before and after condemnation (cond.)
Details
Subsection (1) gives the Commissioners the power, in their discretion, to restore anything
seized as liable to forfeiture under the Customs Acts.
Subsection (2) gives the Commissioners the power, prior to the condemnation of the goods
by a court, to return them to the claimant, on receipt of a notice in writing to the
Commissioners of a claim to the goods so seized under section 19 of this Act and on
payment by the claimant of a sum not exceeding that which in the opinion of the
Commissioners represents the value of the goods, including any duty or tax chargeable on it
which has not been paid or, if the goods seized are in the opinion of the Commissioners of a
perishable or hazardous nature, to sell or destroy them.
Subsection (3) provides that, where anything is delivered up, sold or destroyed under
subsection (2), it is held by the court in condemnation proceedings that the thing was not
liable to forfeiture at the time of its seizure, then the Commissioners on demand and subject
to any deductions under subsection (4), will reimburse the claimant accordingly.
Page 90
PART 4 – POWERS OF OFFICERS OF CUSTOMS
35. Power to deal with seizures, before and after condemnation (cond.)
Subsection (4) provides that where the amount to be reimbursed under subsection (3)
includes any sum on account of any duty or tax chargeable on the goods which has not been
paid before its seizure, the Commissioners may deduct from the amount so much of it as
represents the duty or tax
Subsection (5) provides that where the claimant accepts any amount tendered under
subsection (3), the claimant shall not be entitled to maintain proceedings in any court on
account of the seizure, detention, sale or destruction of the thing concerned.
Subsection (6) provides that all goods seized by an officer of customs as liable to forfeiture
shall after condemnation of such goods be either sold or destroyed or otherwise disposed of
in such manner as the Commissioners may direct.
Page 91
PART 5 – ADMINISTRATION
PART 5 – ADMINISTRATION
Overview
This Part deals with general customs administrative matters. Most of the sections are
standard provisions in legislation relating to the Commissioners for the purposes of the
Customs Acts. They provide that:
the duties of customs are under the care and management of the Commissioners
who may authorise customs officers to carry out various functions in connection with
these duties;
certain powers, functions or duties may be delegated to an officer of the
Commissioners and
the Commissioners and the Minister for Finance, respectively, may make regulations
for the purposes of giving effect to the Customs Acts.
Page 92
PART 5 – ADMINISTRATION
36. Duties of customs
Summary
This section provides that the duties of customs are under the care and management of the
Commissioners. It also confirms that the Commissioners are the customs authority for the
purpose of the Customs Code.
Page 93
PART 5 – ADMINISTRATION
36. Duties of customs (cond.)
Details
Subsection (1) provides that all Commissioners and that the Commissioners are the customs
authority for the purpose of the Customs Code.
Subsection (2) provides that the Commissioners may do all such acts as may be deemed
necessary and expedient for raising, collecting, receiving and accounting for duties of
customs in the like and in as full and ample a manner as they are authorised to do in relation
to any other duties and taxes under their care and management.
Page 94
PART 5 – ADMINISTRATION
37. Authorisations
Summary
This section provides that the Commissioners may authorise officers of the Commissioners
to be officers of customs and that they may also revoke such authorisations.
.
Page 95
PART 5 – ADMINISTRATION
37. Authorisations (cond.)
Details
Subsection (1) provides that the Commissioners may:
• authorise any officer of the Commissioners to be an officer of customs, and
authorise such officers and other persons for collecting, receiving, managing and
accounting for any duties of customs and for functions in connection with the
application of prohibitions and restrictions on the importation and exportation of
goods and for any other function deemed necessary by the Commissioners as are
not required to be authorised by some other authority,
and the holders of such authorisations have the power to execute the duties of their
respective offices in every part of the State.
Subsection (2) provides that all such authorisations shall continue in Commissioner.
Subsection (3) provides that the Commissioners may revoke an authorisation made under
the section.
Page 96
PART 5 – ADMINISTRATION
38. Exercise of functions
Summary
This section allows for the delegation of certain powers, functions or duties by the
Commissioners to an officer of the Commissioners
Page 97
PART 5 – ADMINISTRATION
38. Exercise of functions (cond.)
Details
Subsection (1) provides that any act or thing required or permitted by the Customs Acts to
be done by the Commissioners in relation to duties of customs may be done by any one
Commissioner.
Subsection (2) provides that any power, function or duty conferred or imposed on the
Commissioners by the Customs Acts (other than under sections 6, 39 and 41) may be
exercised or performed on their behalf, and subject to their direction and control, by an
officer of the Commissioners authorised by them in writing for that purpose.
Page 98
PART 5 – ADMINISTRATION
39. Regulations
Summary
This section provides that the Commissioners may make any necessary Regulations, which
are to be laid before Dáil Éireann, for the purposes of giving effect to the Customs Acts.
The section also provides that the Minister for Finance may make regulations relating to
customs controls at the land frontier.
The section also makes it an offence to contravene or fail to comply with any provision of
any regulation made under the section and provides for a €5,000 fine on summary
conviction.
Page 99
PART 5 – ADMINISTRATION
39. Regulations (cond.)
Details
Subsection (1) gives the Commissioners the authority to make certain regulations in
connection with the application of the Customs Acts as follows:
a) securing, paying, collecting, remitting or repaying of duties of customs;
b) the procedures relating to conveyances, goods, crew and passengers and their
baggage on their arrival in the State and departure from the State;
c) applying any of the provisions of the Customs Acts to:
(i) pipelines and goods conveyed in or discharged from or charged into
pipelines,
(ii) cables and electricity transmitted by such cables, or
(iii) postal packets in cross-border mail.
Page 100
PART 5 – ADMINISTRATION
39. Regulations (cond.)
Subsections (2) provides that the Minister for Finance may make the necessary regulations
in relation to the customs controls to apply to the importation into or exportation from, the
State of goods by land.
Subsection (3) Details in particular what the regulations may cover.
Subsection (4) provides that regulations under this section may include any incidental,
supplementary and consequential provisions as appear to the Commissioners or the Minister
for Finance to be necessary to give full effect to the Customs Acts.
Subsection (5) provides that all regulations under this section shall be laid before Dáil
Éireann.
Subsection (6) makes it an offence to fail to comply with regulations made under the section,
where it is stated in the regulations to be a penal provision and subsection (7) provides for a
penalty of €5,000 on summary conviction for such offence.
Subsection (8) contains definitions of the two terms, cable and pipeline used in the section.
Page 101
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
Overview
This Part deals with EU and international customs obligations. It provides for:
penalties for the contravention of certain customs rules and procedures;
the continuation of the force of law in Ireland, in respect of the Naples II Convention,
which governs mutual assistance between EU customs authorities in relation to
criminal matters;
the application by Ireland of the 2009 EU Council Decision on the use of information
technology for customs purposes;
controls of cash entering or leaving the European Union through the State and lastly,
the transposition into national law of the EU Council Convention of 10 May 2009 on
centralised customs clearance, concerning the allocation of national collection costs
when customs duties are made available to the EU budget.
Page 102
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
40. Administrative penalties for contravention of Customs Acts
Summary
This section provides for a system of administrative penalties for contravention of certain
customs rules and procedures.
Administrative penalties are not intended to be used in offences such as serious fraud and
smuggling. Other provisions of the act will apply in such circumstances as seizure,
condemnation and prosecution under customs legislation.
Page 103
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
40. Administrative penalties for contravention of Customs Acts (cond.)
Details
Subsection (1) specifies the breaches of customs law that will incur administrative penalties
and also specifies the amount of the different penalties to be imposed in each case.
Subsection (2) provides for cases where corporate entities are liable for an administrative
penalty.
Subsection (3) provides that any penalty payable under the section is deemed to be a debt
due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the
Commissioners.
Subsection (4) invokes the appeals provisions of the Taxes Consolidation Act 1997 to the
collection of penalties under the section rather than the general customs appeal provisions in
Part 7 of the Act.
Subsection (5) provides that nothing in the section shall prevent any action or proceedings
being otherwise brought for the collection or recovery of duties of customs.
Subsection (6) provides for definition of two terms used in the section.
Page 104
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
41. Naples II Convention and CIS Decision
Summary
This section provides for the application by the State of certain EU instruments in relation to
co-operation between Member States in combatting customs offences.
The section confirms the continuing application of the Naples II Convention on mutual
assistance in customs matters, which was originally ratified in the Customs and Excise
(Mutual Assistance) Act 2001.
The section provides for the application of certain aspects of a Council Decision on the use
of the Customs Information System (CIS) which is used in connection with customs
offences.
Page 105
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
41. Naples II Convention and CIS Decision (cond.)
Details
Subsection (1) confirms the continuing application of the Naples II Convention, which was
originally ratified by the State in the Customs and Excise (Mutual Assistance) Act 2001. The
2001 Act is being repealed by the current Act.
Subsection (2) designates the Commissioners as:
the national competent authority for the purposes of certain articles of the CIS
Council Decision and
the competent customs administration for the purposes of Article 10 of that Decision.
Subsection (3) designates the Data Protection Commissioner as the national supervisory
authority for the continuing purposes of Naples II and for the purposes of CIS.
Subsection (4) applies the provisions of the Data Protection Acts as well as any necessary
modifications in relation to personal data, to the application of Naples II and the CIS
Decision.
Subsection (5) provides that section 7 of the Data Protection Act 1988 shall apply as regards
the liability of the State for injury caused to a person through the use of the CIS in the State,
and for injury caused to a person through the processing of data communicated in the State,
respectively.
Page 106
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
41. Naples II Convention and CIS Decision (cond.)
Subsection (6) provides for certain opt-outs in respect of some provisions of the Naples II
Convention, namely, cross-border hot pursuit, cross-border surveillance, covert
investigations.
Subsection (7) provides that the State may, at some future date, opt-in to the provisions
mentioned in subsection (6).
Subsections (8) and (9) provide for regulation-making powers for the Minister for Finance.
Subsection (10) provides for an offence in relation to the misuse of data in the CIS database.
Subsections (11) and (12) provide for the role of the Court of Justice of the European Union
in relation to matters of interpretation of the Naples II Convention.
Subsection (13) provides that judicial notice shall be taken of any ruling or decision of, or
expression of opinion by, the Court of Justice of the European Union on any question as to
the meaning or effect of any provision of the Naples II Convention or CIS Decision.
Page 107
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
41. Naples II Convention and CIS Decision (cond.)
Subsection (14) provides that drafts of orders made under this section (for example, crossborder
hot pursuit, cross-border surveillance, covert investigations) shall be laid before each
house of the Oireachtas and regulations shall not be made until they are approved by each
such house.
Subsection (15) defines certain terms used in the section.
Page 108
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
42. Controls of cash entering or leaving European Union through the State
Summary
This section provides for controls of cash entering or leaving the European Union through
the State.
The purpose of the section is to provide in national primary legislation for the application of
Regulation (EC) No. 1889/2005 of the European Parliament and of the Council of 26
October 2005 on controls of cash entering or leaving European Union.
Page 109
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
42. Controls of cash entering or leaving European Union through the State (cond.)
Details
Under the original statutory instrument, and now the new section, persons entering or
leaving the EU are required to make a written declaration to customs if they are carrying
cash of a value of €10,000 or more and customs may seize such cash if it is not so declared.
This is aimed primarily as an anti-money laundering measure. Existing EU anti-money
laundering legislation is focussed on electronic transfers of funds and this current provision
aims to complement such measures in respect of the physical movement of cash.
Subsection (1) designates the Commissioners as the competent authority to apply cash
controls under the “2005 Regulation” (i.e. Regulation (EC) No. 1889/2005 of the European
Parliament and of the Council of 26 October 2005).
Subsection (2) provides that any natural person entering or leaving the European Union and
carrying cash of a value of €10,000 or more is obliged to make a declaration to the
competent authority. For people entering or leaving the EU through the State, the
declaration is to be made in writing to Customs.
Subsection (3) provides that a customs officer may seize and detain any cash worth not less
than €10,000 that is being imported into, or exported from, the European Union through the
State in contravention of the 2005 Regulation and this section.
Page 110
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
42. Controls of cash entering or leaving European Union through the State (cond.)
Subsection (4) provides that, for the purposes of checking if a person has complied with the
obligation to declare cash in excess of €10,000, a customs officer may question the person
and search the person’s baggage.
Subsection (5) provides that, in certain circumstances, a customs officer may search a
person suspected of not declaring cash and that the provisions of section 30(2), (3), (4) and
(6) shall apply to the carrying out of such a search under this section.
Subsection (6) provides that where it is intended to prosecute for an offence under
subsection (7), cash seized by virtue of this section may continue to be detained until the
prosecution is finally determined.
Subsection (7) provides that a person who fails to make a correct and complete declaration
as required by subsection (2) commits an offence and is liable on summary conviction to a
fine of €5,000.
Subsection (8) provides that references to the “2005 Regulation” means Regulation (EC) No.
1889/2005 of the European Parliament and of the Council of 26 October 2005.
Subsection (9) provides that a word or expression that is used in this section and is also
used in the 2005 Regulation has the same meaning in this section as it has in that
Regulation.
Page 111
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
43. Council Convention on centralised customs clearance
Summary
Section 43 provides for the ratification by Ireland of the EU Convention of 10 March 2009
concerning the allocation of national collection costs when customs duties are made
available to the EU budget.
This Convention, which had already been signed by Ireland, is now being formally
transposed into national law in order to allow for its subsequent ratification in accordance
with the provisions of Article 7(2) thereof. Once the Convention is formally ratified by the
State, it will be able Ireland to participate fully in the centralised clearance arrangements
under the Customs Code and to benefit financially.
Page 112
PART 6 – EU AND INTERNATIONAL OBLIGATIONS
43. Council Convention on centralised customs clearance (cond.)
Details
Subsection (1) states that the Convention shall have the force of law in the State and judicial
notice shall be taken of it.
Subsection (2) designates the Commissioners as the authorising customs authority and the
assisting customs authority for the purposes of Articles 3, 4 and 5 of the Convention.
Subsection (3) defines the term Convention for the purposes of this section.
Page 113
PART 7 – CUSTOMS APPEALS
PART 7 – CUSTOMS APPEALS
Overview
This Part which comprises of sections 44 to 49 provide for the conditions and procedures for
the making of an appeal to the Revenue Commissioners in relation to customs decisions and
assessments of customs duty.
The sections provide for an appeal mechanism in respect of decisions of the Commissioners
on certain customs matters. In line with European Union law, (the Union Customs Code and
its associated Delegated Regulation and Implementing Regulation) the appeal process has
two stages. First, an appeal is made to the Revenue Commissioners against the decision. If
the appellant is not satisfied with the outcome of that appeal, he or she may make a further
appeal to the Appeal Commissioners whose determination, shall be final and conclusive
unless a case is required to be stated in relation to it in the High Court on a point of law.
Page 114
PART 7 – CUSTOMS APPEALS
44. Definitions
This section contains definitions of terms used in relation to Appeals in this Part of the Act.
Page 115
PART 7 – CUSTOMS APPEALS
45. Appeal to Commissioners
Overview
This section deals with appeals made to the Revenue Commissioners.
Page 116
PART 7 – CUSTOMS APPEALS
45. Appeal to Commissioners (cond.)
Details
Subsections (1) (2) and (3) specify the circumstances in which an appeal may be made to
the Revenue Commissioners.
Subsection (4) states that an appeal must be in writing and must specify in detail the
grounds for the appeal. It also specifies the time limits within which an appeal can be
lodged. The European Union (Customs Code) Regulations 2016, amend the subsection (4)
to bring the Act in line with the Union Customs Code.
Page 117
PART 7 – CUSTOMS APPEALS
46. Determination of appeal
Summary
This section deals with the determination of appeals.
Page 118
PART 7 – CUSTOMS APPEALS
46. Determination of appeal
Details
Subsection (1) indicates the time limit within which an appeal shall be determined.
Subsection (2) and (3) state that the Revenue Commissioners may appoint “designated
officers” for the purposes of determining appeals, that only one designated officer shall
determine an appeal and that a designated officer may not determine an appeal against a
decision made by him or her.
Subsection (4) requires the Revenue Commissioners to notify the appellant in writing of the
outcome of the appeal and the reasons for the decision.
Subsection (5) states that if an appeal which has been lodged with the Revenue
Commissioners has not been determined by the Revenue Commissioners within the period
referred to in subsection (1) then it shall be deemed that a determination has been made by
the Revenue Commissioners that the appeal was not upheld but such deeming will cease to
have effect if a subsequent determination is made by the Revenue Commissioners in
respect of the matter concerned before a determination is made by the Appeal
Commissioners under section 47 of the Act.
Page 119
PART 7 – CUSTOMS APPEALS
47. Appeal Commissioners
Summary
This section deals with appeals made to the Appeal Commissioners where a person is
aggrieved with an appeal decision by the Revenue Commissioners under section 45.
Page 120
PART 7 – CUSTOMS APPEALS
47. Appeal Commissioners
Details
Subsection (1) specifies the circumstances in which an appeal may be made to the Appeal
Commissioners and determined by the Appeal Commissioners.
Subsection (2) provides that an appeal must be in writing and specify the detailed grounds
for appeal and specifies the time limits within which an appeal can be lodged.
Subsection (3) states that certain provisions of the Taxes Consolidation Act, 1997 relating to
appeals shall also apply to appeals under this section.
Page 121
PART 7 – CUSTOMS APPEALS
48. Effect of lodgement of appeal on decision to which appeal relates
Summary
The section details the effect of lodging an appeal and outlines the decisions the Revenue
Commissioners may make in respect of that appeal.
Details
Subsection (1) states that lodging an appeal shall not cause the implementation of the
decision to which the appeal relates to be suspended.
Subsection (2) states that the Revenue Commissioners shall, however, suspend
implementation of decisions in circumstances as outlined in the section.
Subsection (3) requires that, unless it causes severe financial problems, a security must be
provided in cases where a suspension of the implementation of a decision concerns a
charge to import duties or export duties.
Subsection (4) states that where a liability to import duty or export duty or compliance with a
decision is the subject of, or is likely to be the subject of, criminal proceedings, then an
appeal may not be brought under sections 45 or 47 until the criminal proceedings are
determined or a decision is taken not to initiate criminal proceedings in such instance.
Page 122
PART 7 – CUSTOMS APPEALS
49. Service of notices and determinations
Summary
This section contains provisions relating to the serving of notices or documents in connection
with appeals.
Page 123
PART 7 – CUSTOMS APPEALS
49. Service of notices and determinations
Details
Subsection (1) makes provision for the serving of notices, documents, etc.
Subsection (2) specifies how prima facie evidence of any notice served under this section
may be given in court proceedings.
Page 124
PART 8 – MISCELLANEOUS
This Part deals with a number of miscellaneous provisions as follows:
section 50 restates and modernises the existing legislation applying customs law to
prohibited or restricted goods on their import into, or export from, the State;
section 51 provides for the charging of interest arising from late payment of customs
duties, and lastly
section 52 provides that the Act amends section 1078 of the Taxes Consolidation Act
1997 in respect of Revenue offences.
Page 125
PART 8 – MISCELLANEOUS
50. Prohibited or restricted goods on importation or exportation
Details
This section provides that any goods, which are subject to any prohibition or restriction on
importation or exportation in any enactment, are prohibited or restricted goods for the
purposes of the Customs Acts and the provisions of the Customs Acts shall apply to those
goods.
The section enables customs to use their powers – for example, to stop, search, examine or
seize – to enforce such prohibitions and restrictions.
Page 126
PART 8 – MISCELLANEOUS_____________________________________
51. Interest
This section of the Act has been deleted by virtue of regulation 2 (e) of the European Union
(Customs Code) Regulations 2016.
Page 127
PART 8 – MISCELLANEOUS
52. Amendment of section 1078 (Revenue Offences) of the Taxes Consolidation
Act 1997
Summary
This section provides for the amendment of section 1078 of the Taxes Consolidation Act
1997. Section 1078 of the 1997 Act relates to Revenue offences.
Page 128
PART 8 – MISCELLANEOUS
52. Amendment of section 1078 (Revenue Offences) of the Taxes Consolidation
Act 1997 (cond.)
Details
The new section makes two amendments to section 1078 of the Taxes Consolidation Act
1997, as follows:
Paragraph (a) substitutes paragraph 1078(2)(d) of the Taxes Consolidation Act 1997 so as
to expand it to provide for an additional offence in relation to the issuing or production of an
incorrect invoice, receipt, instrument or other document in connection with the importation
into or exportation from the State of any goods that are subject to a prohibition or restriction
on the importation or exportation of such goods.
Paragraph (b) substitutes paragraph 1078(2)(j) of the Taxes Consolidation Act 1997 so as to
expand it to provide for an offence where an officer of the Commissioners is obstructed,
impeded, assaulted or interfered with in the exercise or performance of his or her powers or
duties for the purpose of any tax or in connection with the importation into or exportation
from the State of any goods in contravention of any prohibition or restriction on the
importation or exportation of such goods.
The substituted paragraph 1078(2)(j) of the Taxes Consolidation Act 1997 additionally
provides that it is an offence to attempt to coerce or intimidate any officer of the
Commissioners or other person, in connection with the performance of powers or duties
under the Taxes Acts.
Page 129
SCHEDULES
Overview
There are 2 Schedules to the Act, as follows:-
Schedule 1 – Repeals and Revocations
This Schedule sets out the primary and secondary legislation being repealed or revoked,
respectively, by section 3 of the Act.
There are 2 Parts, as follows:-
Part 1 – sets out the 52 Acts to be repealed, whether in whole or in part, and
Part 2 – sets out the 26 statutory instruments to be revoked whether in whole or part.
Under section 1(4) of the Act the repeals and revocations will have effect on such day as the
Minister for Finance may appoint by order and different days may be so appointed for each
provision to be repealed or revoked.
Page 130
SCHEDULES
Schedule 2 – Council Convention on Centralised Clearance
This Schedule sets out the text in the English language of the:
“Council Convention on Centralised Customs Clearance concerning the allocation of
national collection costs retained when traditional own resources are made available to
the EU budget”
which has been given the force of law in the State by virtue of section 43(1) of the Act.
Page 131
(