Customs Act 2015

• Jurisdiction: Ireland
• Citation: IR No. 18/2015
• Year: 2015

• Full Act
• Act by Section
• Act As Enacted
• Amendments
• PDF annotated
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Number 18 of 2015

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CUSTOMS ACT 2015

REVISED

Updated to 22 November 2021

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This Revised Act is an administrative consolidation of the Customs Act 2015. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the Child and Family Agency (Amendment) Act 2021 (34/2021), enacted 24 November 2021, and all statutory instruments up to and including the Maritime Jurisdiction Act 2021 (Commencement) Order 2021 (S.I. No. 601 of 2021), made 17 November 2021, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.

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Number 18 of 2015

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CUSTOMS ACT 2015

REVISED

Updated to 22 November 2021

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Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Related legislation

This Act is not collectively cited with any other Act.

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

• Maritime Jurisdiction Act 2021 (28/2021)

• Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020)

• Data Protection Act 2018 (7/2018)

• Finance (Tax Appeals) Act 2015 (59/2015)

All Acts up to and including Child and Family Agency (Amendment) Act 2021 (32/2021), enacted 24 November 2021, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

• European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021 (S.I. No. 281 of 2021)

• Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 (S.I. No. 615 of 2016)

• Customs (Electronic Filing of Returns) Order 2016 (S.I. No. 614 of 2016)

• Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016 (S.I. No. 613 of 2016)

• Customs (Reports Inwards and Outwards by Vessels) Regulations 2016 (S.I. No. 612 of 2016)

• Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016)

• European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)

All statutory instruments up to and including Maritime Jurisdiction Act 2021 (Commencement) Order 2021 (S.I. No. 601 of 2021), made 17 November 2021, were considered in the preparation of this revision.

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Number 18 of 2015

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CUSTOMS ACT 2015

REVISED

Updated to 22 November 2021

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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)

Petty Sessions Ireland Act 1851 (14 & 15 Vict., c. 93)

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

REVISED

Updated to 22 November 2021

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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:

Annotations

Editorial Notes:

E1

Act included in group of Acts made subject to appeal provisions by Taxes Consolidation Act 1997 (29/1997), Part 40A, as inserted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 34, S.I. No. 110 of 2016.

E2

Electronic filing of certain returns mandated (31.12.2016) by Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 (S.I. No. 615 of 2016), in effect as per reg. 1(2). Note that this SI, reg. 7 revoked Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014 (S.I. No. 475 of 2014).

PART 1

Preliminary and General

1.

Short title, construction and commencement

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.

(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.

(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—

(a) an enactment specified in Part 1 or Part 2 of Schedule 1, on different days for different purposes; or

(b) different provisions of an enactment specified in Part 1 or Part 2 of Schedule 1, on different days.

Annotations

Editorial Notes:

E3

Power pursuant to subs. (3) exercised (31.12.2016) by Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016).

2. The day appointed as the day upon which the Customs Act 2015 (No. 18 of 2015) comes into operation is 31 December 2016.

2.

Interpretation

2. (1) In this Act—

“authorised or exempted” means authorised or exempted by the Commissioners;

“contiguous zone of the State” has...