Customs act, 1956

• Enactment Date: 21 March 1956
• Act Number: 7

Number 7 of 1956.
CUSTOMS ACT, 1956.
ARRANGEMENT OF SECTIONS
Section 1. Definitions. 2. Illegal importation of goods. 3. Penalty for illegally exporting goods. 4. Provisions in aid of detection and conviction of persons illegally exporting goods. 5. Forfeiture of goods being or attempted to be illegally exported, etc. 6. Notice of seizure of goods. 7. Notice of claim in relation to seizure. 8. Amendment of section 1 of the Customs (Amendment) Act, 1942. 9. Proceedings for forfeiture and condemnation of goods. 10. Ascertainment of weight of goods. 11. Definition of Customs Acts. 12. Repeals. 13. Short title and construction.
Acts Referred to Customs (Amendment) Act, 1942 No. 21 of 1942 Customs (Temporary Provisions) Act, 1945 No. 14 of 1945 Customs (Temporary Provisions) Act, 1945 (Continuance) Act, 1955 No. 6 of 1955
Number 7 of 1956.
CUSTOMS ACT, 1956.
AN ACT TO AMEND AND EXTEND THE CUSTOMS ACTS. [21st March, 1956.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—
	Definitions.	1.—In this Act—
	“the Act of 1876” means the Customs Consolidation Act, 1876 , as amended or adapted by or under any subsequent enactments;
	“enactment” means any enactment being—
	(a) a British statute,
	(b) a Saorstát Éireann statute, or
	(c) an Act of the Oireachtas (whether passed before or after this Act);
	references to exportation shall be construed as including references to the shipment of articles as ship's stores, or to the loading of articles as stores for aircraft;
	“officer of Customs and Excise” includes a member of the Garda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods;
	“statutory instrument” means an instrument for the time being in force being—
	(a) an order made (whether before or after the passing of this Act) in exercise of powers conferred by any enactment, or
	(b) an order made (whether before or after the passing of this Act) or a direction in writing given (whether before or after the passing of this Act) in exercise of powers conferred by an order made in exercise of powers conferred by any enactment.
	Illegal importation of goods.	2.—Any goods, the importation of which is for the time being prohibited or restricted by any enactment or statutory instrument, shall be deemed to be included amongst the goods enumerated and described in the Table of Prohibitions and Restrictions Inwards contained in section 42 of the Act of 1876, and the provisions of the Act of 1876 shall apply accordingly.
	Penalty for illegally exporting goods.	3.—(1) Every person who—
	(a) exports any goods in contravention of any enactment or statutory instrument, or
	(b) attempts to export any goods in contravention of any enactment or statutory instrument, or
	(c) brings or sends any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or
	(d) attempts to bring or send any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or
	(e) is knowingly concerned in dealing with any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) with intent to evade such prohibition or restriction, or
	(f) keeps any goods at any place for the purpose of facilitating their exportation in contravention of any enactment or statutory instrument, or
	(g) aids, abets or assists another person or conspires with another person to commit an offence under paragraph (a), (b), (c), (d), (e) or (f) of this subsection,
	shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods or one hundred pounds, at the election of the Revenue Commissioners, and such person may either be detained or proceeded against by summons.
	(2) Where the penalty for any offence under subsection (1) of this section is to be calculated by reference to treble the value of any goods, the value of the goods shall be taken to be the price at which goods of the like kind, but of the best quality, upon which the duty or duties (if any) had been paid were sold at or about the time of the commission of the offence.
	(3) Where—
	(a) a person (in this subsection referred to as the principal offender) is convicted of an offence (in this subsection referred to as the principal offence) under paragraph (a), (b), (c) (d), (e) or (f) of subsection (1) of this section, and
	(b) proceedings are instituted against another person charging him with the offence of aiding, abetting or assisting the principal offender or of conspiring with the principal offender to commit the principal offence,
	evidence of the conviction of the principal offender of the principal offence shall, in those proceedings, be evidence of the commission of the principal offence.
	Provisions in aid of detection and conviction of persons illegally exporting goods.	4.—(1) Whenever an officer of Customs and Excise reasonably suspects that any goods are intended to be exported in contravention of any enactment or statutory instrument, he may request any person, in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises the goods are found, to give him all information, relevant to all or any of the following subjects of inquiry, which is in the possession or knowledge of such person, and to...