European Communities (Customs) Regulations, 1972

• Jurisdiction: Ireland
• Year: 1972
• Citation: IR SI 334/1972

S.I. No. 334 of 1972.
EUROPEAN COMMUNITIES (CUSTOMS) REGULATIONS, 1972.
I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), hereby make the following Regulations :
	1 Citation	1. These Regulations may be cited as the European Communities (Customs) Regulations, 1972.
	2 Commencement	2. These Regulations shall come into operation on the 1st day of January, 1973.
	3 Definition	3. In these Regulations "the Act of 1876" means the Customs Consolidation Act, 1876 (1876, c. 36).
	4 Deferred payment of customs duties	4. (1) Notwithstanding any provision of the Customs Acts, where a duty of customs becomes payable on imported goods entered for home use, including goods cleared from warehouse, the Revenue Commissioners may, subject to such conditions as they may see fit to impose (including security for payment of the duty), permit payment of the duty to be deferred for such period as the Commissioners may determine.
(2) Nothing in paragraph (1) of this Regulation shall affect the provisions of section 11 (4) of the Finance Act, 1959 (No. 18 of 1959).
	5 Diamonds, bullion and coin	5. (1) Section 9 of the Customs and Inland Revenue Act, 1881, is hereby amended by the deletion of " diamonds and bullion, and".
(2) Section 49 of the Act of 1876 and section 3 of the Revenue Act, 1898, are hereby repealed.
	6 Time for entry of goods imported by sea	6. (1) In so far as section 73 of the Act of 1876 relates to the entry of goods imported by sea, the reference in that section to fourteen days (exclusive of Sundays and holidays) after the arrival of the importing ship shall be construed as a reference to 45 days (including Sundays and holidays) after—
(a) in a case in which the relevant goods are entered and cleared at the port or place of importation, the date on which due report is made, or
(b) in a case where removal to approved premises, or another approved place at which the goods will in due course be examined, is authorised by the Revenue Commissioners, the date on which the relevant goods arrive at those premises or that place,
and, if in any case the period of 45 days ends on a day which is a Sunday or holiday, the period shall be extended to the end of the next day which is not a Sunday or holiday.
(2) In this Regulation "holiday" means a day on which officers of customs are not in attendance for the acceptance of entry for imported goods.
	7 Application of Customs Acts to agricultural levies of E.E.C.	7. (1) Except where regulations of the European Communities require otherwise, the Customs Acts shall apply to agricultural levies as if they were customs duties.
(2) Agricultural levies shall be under the care and management of the Revenue Commissioners.
(3) Subject to such conditions and restrictions as the Revenue Commissioners may impose, section 12 of the Act of 1876, in so far as it relates to the warehousing, custody and delivery out of warehouse of goods, shall apply to the warehousing of such other goods, to which but for this Regulation that section would not apply, as the Commissioners may allow to be warehoused for exportation or for use as stores.
(4) In this Regulation "agricultural levies" means all import levies or other import charges, not being customs duties, prescribed by a regulation of the European Communities.
	8 Election regarding calculation of certain duties	8. Notwithstanding anything in the Customs Acts, where a permitted handling operation has been carried out in warehouse on imported goods, the amount of any duty of customs chargeable thereon may, at the election of the person entering the goods for home use, be calculated by reference to the quantity and description of the goods as they were before the permitted handling operation was carried out, and where more than one such operation has been carried out, the election may be exercised in respect of any such operation.
	9 Amendment of sections 95 to 97 of Act of 1876	9. (1) Section 95 of the Act of 1876 is hereby amended by the deletion of ", provided that such goods be repacked in the packages in which they were imported, or in such other packages as the Commissioners shall permit (not being less in any case if the goods be to be exported or to be removed to another warehouse, than is required by law on the importation of such goods) " and of "after such goods have been so separated and repacked in proper or approved packages,".
(2) Section 96 of the Act of 1876 is hereby amended by the insertion after "as they may direct or require" of "; provided that where goods are taken out of warehouse for delivery to a person qualified to receive them without payment of duty imposed by or under the provisions of any Act, such goods may be so taken out without payment of duty and without a requirement that they shall be returned to warehouse".
(3) Section 97 of the Act of 1876 is hereby amended by the insertion after "for exportation," of "or for such other purposes, and subject to such conditions, as the Revenue Commissioners may determine,".
	10 Removal etc. of customs seal, lock or mark	10. Where, in pursuance of any requirement arising under a regulation of the European Communities or any practice relating to the movement of goods between member States, a seal, lock or mark is used (whether in the State or elsewhere) to secure or identify any goods for customs purposes, and the seal, lock or mark is wilfully and prematurely removed or tampered with in the State, the person then in charge of the goods shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £100.
	11 Amendment of section 38 of Finance Act, 1932	11. Section 38 of the Finance Act, 1932 (No. 20 of 1932), is hereby amended by the insertion at the end of the section of the following subsections:
"(2) The Revenue Commissioners may, under such conditions as they think fit to impose, permit any article or goods imported under this section, or any product manufactured or partly manufactured from such an article or such goods to be delivered on payment of the...