Customs act 2015
Enactment Date | 18 June 2015 |
Act Number | 18 |
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Number 18 of 2015 | ||
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Customs Act 2015 | ||
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CONTENTS | ||
PART 1 | ||
Preliminary and General | ||
Section | ||
1. Short title, construction and commencement | ||
2. Interpretation | ||
3. Repeals and revocations | ||
4. Saver | ||
5. Continuity and construction of certain references to old and new law | ||
PART 2 | ||
Customs Controls | ||
6. Customs ports and airports | ||
7. Approval of places within customs ports and airports | ||
8. Customs control of movement of vessels into and out of State | ||
9. Report inwards and outwards of vessels | ||
10. Customs control of movement of aircraft into and out of State | ||
11. Report inwards and outwards of aircraft | ||
12. Control of persons and their baggage | ||
13. Control of postal traffic | ||
PART 3 | ||
Offences, Penalties and Proceedings | ||
14. Offences relating to improper importation or exportation of goods | ||
15. Miscellaneous customs offences | ||
16. Trial of offences summarily or on indictment | ||
17. Forfeiture | ||
18. Notice of seizure | ||
19. Notice of claim | ||
20. Proceedings for condemnation by court | ||
21. Proceedings in relation to offences | ||
22. Damages | ||
23. Presumptions and onus of proof | ||
24. Other penalties to which a person may be liable | ||
PART 4 | ||
Powers of Officers of Customs | ||
25. Power to enter, inspect and patrol certain places | ||
26. Power to stop conveyances | ||
27. Power to board and search conveyances | ||
28. Power to examine goods | ||
29. Power to search premises or land | ||
30. Power to search persons | ||
31. Powers relating to persons entering or leaving State | ||
32. Power of arrest | ||
33. Power to detain goods and conveyances | ||
34. Power to seize goods and conveyances | ||
35. Power to deal with seizures, before and after condemnation | ||
PART 5 | ||
Administration | ||
36. Duties of customs | ||
37. Authorisations | ||
38. Exercise of functions | ||
39. Regulations | ||
PART 6 | ||
EU and International Obligations | ||
40. Administrative penalties for contravention of Customs Acts | ||
41. Naples II Convention and CIS Decision | ||
42. Controls of cash entering or leaving European Union through the State | ||
43. Council Convention on centralised customs clearance | ||
PART 7 | ||
Customs Appeals | ||
44. Definitions | ||
45. Appeal to Commissioners | ||
46. Determination of appeal | ||
47. Appeal Commissioners | ||
48. Effect of lodgement of appeal on decision to which appeal relates | ||
49. Service of notices and determinations | ||
PART 8 | ||
Miscellaneous | ||
50. Prohibited or restricted goods on importation or exportation | ||
51. Interest | ||
52. Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997 | ||
SCHEDULE 1 | ||
Repeals and Revocations | ||
PART 1 | ||
Enactments Repealed | ||
PART 2 | ||
Statutory Instruments Revoked | ||
SCHEDULE 2 | ||
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 | ||
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Acts Referred to | ||
Central Bank Act 1942 (No. 22) | ||
Communications Regulation (Postal Services) Act 2011 (No. 21) | ||
Criminal Procedure Act 1967 (No. 12) | ||
Customs (Amendment) Act 1942 (No. 21) | ||
Customs (Officers) Act 1881 (44 & 45 Vict., c. 30) | ||
Customs Act 1849 (12 & 13 Vict., c. 90) | ||
Customs Act 1956 (No. 7) | ||
Customs Acts | ||
Customs and Excise (Miscellaneous Provisions) Act 1988 (No. 10) | ||
Customs and Excise (Mutual Assistance) Act 2001 (No. 2) | ||
Customs and Inland Revenue Act 1878 (41 & 42 Vict., c. 15) | ||
Customs and Inland Revenue Act 1879 (42 & 43 Vict., c. 21) | ||
Customs and Inland Revenue Act 1883 (46 & 47 Vict., c. 10) | ||
Customs Consolidation Act 1853 (16 & 17 Vict., c. 107) | ||
Customs Consolidation Act 1876 (39 & 40 Vict., c. 36) | ||
Customs Consolidation Act 1876 Amendment Act 1887 (50 & 51 Vict., c. 7) | ||
Customs Tariff Act 1876 (39 & 40 Vict., c. 35) | ||
Customs, Inland Revenue and Savings Banks Act 1877 (40 & 41 Vict., c. 13) | ||
Data Protection Act 1988 (No. 25) | ||
Data Protection Acts 1988 and 2003 | ||
Finance (No. 2) Act 2008 (No. 25) | ||
Finance Act 1914 (4 & 5 Geo. 5, c.10) | ||
Finance Act 1925 (No. 28) | ||
Finance Act 1933 (No. 15) | ||
Finance Act 1934 (No. 31) | ||
Finance Act 1936 (No. 31) | ||
Finance Act 1938 (No. 25) | ||
Finance Act 1940 (No. 14) | ||
Finance Act 1943 (No. 16) | ||
Finance Act 1946 (No. 15) | ||
Finance Act 1952 (No. 14) | ||
Finance Act 1963 (No. 23) | ||
Finance Act 1967 (No. 17) | ||
Finance Act 1969 (No. 21) | ||
Finance Act 1971 (No. 23) | ||
Finance Act 1974 (No. 27) | ||
Finance Act 1976 (No. 16) | ||
Finance Act 1978 (No. 21) | ||
Finance Act 1983 (No. 15) | ||
Finance Act 1992 (No. 9) | ||
Finance Act 1997 (No. 22) | ||
Finance Act 2001 (No. 7) | ||
Finance Act 2003 (No. 3) | ||
Finance Act 2007 (No. 11) | ||
Finance Act 2010 (No. 5) | ||
Finance Act 2011 (No. 6) | ||
Income Tax Acts | ||
Interpretation Act 2005 (No. 23) | ||
Medical Practitioners Act 2007 (No. 25) | ||
Misuse of Drugs Act 1977 (No. 12) | ||
Nurses Act 1985 (No. 18) | ||
Nurses and Midwives Act 2011 (No. 41) | ||
Post Office (Parcels) Act 1882 (45 & 46 Vict., c. 74) | ||
Probation of Offenders Act 1907 (7 Edw. 7, c. 17) | ||
Revenue Act 1883 (46 & 47 Vict., c. 55) | ||
Revenue Act 1884 (47 & 48 Vict., c. 62) | ||
Revenue Act 1889 (52 & 53 Vict., c. 42) | ||
Revenue Act 1898 (61 & 62 Vict., c. 46) | ||
Revenue Act 1909 (9 Edw. 7, c. 43) | ||
Road Traffic Act 1961 (No. 24) | ||
Sea-Fisheries and Maritime Jurisdiction Act 2006 (No. 8) | ||
Smuggling Act 1805 (45 Geo. 3, c. 121) | ||
Smuggling Act 1807 (47 Geo. 3 sess. 2, c. 66) | ||
Smuggling Act 1808 (48 Geo. 3, c. 84) | ||
Smuggling Act 1809 (49 Geo. 3, c. 62) | ||
Smuggling Act 1819 (59 Geo. 3, c.121) | ||
Smuggling Act 1822 (3 Geo. 4, c.110) | ||
Taxes Consolidation Act 1997 (No. 39) | ||
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Number 18 of 2015 | ||
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CUSTOMS ACT 2015 | ||
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An Act to revise and partially consolidate the law relating to customs; to repeal the Customs Consolidation Act 1876 and certain other enactments; to make provision in connection with Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code; to give continuing effect to the Customs Co-operation Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on mutual assistance and co-operation between customs administrations, done at Brussels on 18 December 1997 (Naples II Convention); to give effect to 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, done at Brussels on 10 March 2009; to give effect to Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (CIS Decision); and to provide for related matters. | ||
[18 th June, 2015] | ||
Be it enacted by the Oireachtas as follows: | ||
PART 1 Preliminary and General | ||
Short title, construction and commencement |
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1. (1) This Act may be cited as the Customs Act 2015. | ||
(2) The Customs Acts and this Act shall be construed together as one. |
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(3) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions. |
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(4) Without prejudice to the generality of subsection (3) , an order or orders under that subsection may appoint different days for the coming into operation of section 3 so as to effect the repeal or revocation provided by that section of— |
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(a) an enactment specified in Part 1 or Part 2 of Schedule 1 , on different days for different purposes; or |
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(b) different provisions of an enactment specified in Part 1 or Part 2 of Schedule 1 , on different days. |
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Interpretation |
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2. (1) In this Act— | ||
“authorised or exempted” means authorised or exempted by the Commissioners; |
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“contiguous zone of the State” has the same meaning as in section 84 of the Sea-Fisheries and Maritime Jurisdiction Act 2006 ; |
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“controlled drug” has the same meaning as in section 2 of the Misuse of Drugs Act 1977 ; |
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“Commissioners” means Revenue Commissioners; |
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“container” has the same meaning as in the Customs Convention on Containers done at Geneva on 2 December 1972; |
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“contravene” includes, in relation to any provision, a failure to comply with that provision; |
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“cross-border mail” and “postal packets” have the meanings assigned to them, respectively, by section 6 of the Communications Regulation (Postal Services) Act 2011 ; |
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“Customs Code” means the Community Customs Code established by Council Regulation (EEC) No. 2913/92 of 12 October 1992 1 , as last amended by Council Regulation (EC) No. 1791/2006 of 20 November 2006 2 , together with Commission Regulation (EEC) No. 2454/93 of 2 July 1993 3 , as last amended by Commission Implementing Regulation (EU) No. 174/2014 of 25 February 2014 4 ; |
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“conveyance” means any vessel, aircraft, vehicle or other means of transport used in the transportation of goods or passengers; |
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“customs airport” means an airport appointed under section 6 ; |
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“customs port” means a port appointed under section 6 ; |
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“duties of customs” has the same meaning as “import duties” or “export duties” have, as the case may be, in the Customs Code; |
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“enactment” means— |
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(a) an Act of the Oireachtas, |
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(b) a statute that was in force in Saorstát Éireann immediately before the date of the coming into operation of the Constitution and that continues in force by virtue of Article 50 of the Constitution, |
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(c) an instrument made under— |
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(i) an Act of the Oireachtas, or |
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(ii) a statute referred to in paragraph (b), or |
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(d) any legislation of an institution of the European Union for the time being in force; |
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“exportation” means the exportation or removal from the State of any goods to a place outside the State; |
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“goods” includes things of every kind, whether animate or inanimate; |
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“goods subject to any prohibition or restriction on importation” means goods the importation of which is prohibited or restricted by any... |
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