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the powers conferred on me by section 3
the European Communities Act, 1972 (No. 27
1972), and for the purpose
giving effect to Council Directive No. 81/177/EEC
24 February, 1981,1 hereby make the following Regulations: 1O.J. No. L83, 30.3.1981, p.
April, 1983. 3.
ficer" means any
ficer
customs and excise or any other
ficer
the Revenue Commissioners; "Community" means the European Economic Community; "the Directive" means Council Directive No. 81/177/EEC
24 February, 1981; "the Treaty" means the EEC Treaty;
these Regulations goods shall be regarded as having been presented if their presence at a customs
fice, or at any other place which for the time being stands designated by the Revenue Commissioners, has been notified to an appropriate
ficer in the manner referred to in Article 5
the Directive.
the Directive, these Regulations apply to any export which is an export described in the said Article 1
goods fulfilling the conditions laid down in Article 9
the Treaty.
these Regulations, goods sent to the island
Heligoland shall not be regarded as exports from the customs territory
the Community. 5.
fice
an export declaration relating thereto.
fice or if, but only if, the appropriate
ficer concerned consents, at any time before such goods are so presented.
ficer concerned may specify a period, to be determined according to the circumstances, within which such goods are to be presented for export, and if such goods are not presented within the period so fixed the export declaration shall be deemed not to have been lodged.
fice at any time during the hours which for the time being stand appointed by the Revenue Commissioners for the transaction
Customs business. ( b ) An appropriate
ficer may, at the request
the declarant and at his expense, permit an export declaration to be lodged at a customs
fice at a time outside the hours referred to in subparagraph (a)
this paragraph. 6. Nothing in these Regulations shall be construed as affecting the application to any export to which these Regulations apply
any provision
the Customs Acts, or
any instrument relating to the Customs made under statute, being a provision in respect
the entry and clearance
goods intended for exportation. 7. Where goods intended to be exported comprise an export to which these Regulations apply, for the purpose
making an export declaration and in so far as the goods are subject to a specific customs procedure, an appropriate
ficer may, subject to its being requested by the person by whom the declaration is intended to be made and to such other conditions as the Revenue Commissioners shall specify, authorise an examination and taking
samples
the goods prior to their being exported. 8.
these Regulations by an appropriate
ficer if he is satisfied that it complies with the conditions mentioned in Article 6
the Directive and if so accepted its acceptance shall be in the manner described in the said Article 6
these Regulations an export declaration is lodged before the goods to which it relates are presented, it may be accepted only after the goods to which it relates have been so presented.
acceptance
an export declaration shall be noted by an appropriate
ficer on the declaration. 9.
ficer under the conditions laid down in Article 6
the Directive, as regards one or more
the particulars referred to in Article 3
the Directive, subject to the corrections complying with each
the requirements
subparagraphs (a), (b) and (c)
the Directive.
this Regulation, an appropriate
ficer may allow or require it to be made by lodging a new declaration intended to replace the original declaration, and where such a new declaration is lodged, the date for determining the export duties relating to the goods in question and for the application
any other export provision shall be that
the acceptance
the original export declaration. 10.
this Regulation, for so long as the goods have not left the customs territory
the Community, the declarant may request that the relevant export declaration be cancelled.
ficer has informed the declarant
his intention to examine the goods in respect
which a declaration is made, a request for cancellation
the declaration may not be made until the examination has taken place.
an export declaration if, and only if, the declarant satisfies, in relation to the declaration, the requirements
subparagraphs (a) and (b)
the Directive, and where the requirements
either subparagraph (c) or (d)
the said Article 8
both
those subparagraphs apply in relation to the declaration, the declarant also so satisfies all or such
the requirements
the said subparagraphs (
the Community within a specified period, failure to comply with the requirement shall result in the cancellation
the relevant export declaration except where the time limit is extended by an appropriate
ficer. ( b ) In case subparagraph (a)
this paragraph operates to cancel an export declaration, the declarant shall, in relation to the declaration, satisfy the requirements
subparagraph (b)
the Directive, and where the requirements
either subparagraph (c) or (d)
the said Article 8
both
those subparagraphs apply in relation to the declaration, the declarant shall also so satisfy all or such
the requirements
the said subparagraphs (
paragraph
this Regulation or otherwise,
an export declaration shall, where appropriate, result in the cancellation
attributions on any export licence or advance-fixing certificate presented in support
the declaration.
paragraph
this Regulation or otherwise,
an export declaration shall not be construed as in any way affecting the liability
the declarant to any penalty or other sanction for an
fence committed by the declarant in relation to Customs. 11.
ficer may examine all or part
the declared goods in such places and at such times as may be appointed by the Revenue Commissioners for the purpose
such examination.
ficer may, at the request
the declarant, authorise the examination under this Regulation
goods in places or at times other than those referred to in paragraph
this Regulation, and in case such goods are so examined, any costs involved shall be borne by the declarant.
the goods to the places where they are to be examined under this Regulation, unpacking, repacking and all other operations necessitated by such examination shall be carried out by the declarant or on his responsibility. In all cases, any costs involved shall be borne by the declarant.
the goods or to be represented at it. If an appropriate
ficer sees fit, he may require the declarant to be present at such examination
the goods, or to be represented at it in order to assist with the examination, as necessary.
ficer may take samples for analysis or more detailed examination. The costs arising from such analysis or more detailed examination shall not be borne by the declarant. 12. The provisions
the Directive shall apply as regards both the calculation
the duties, refunds and amounts referred to in that article and the application
the other provisions so referred to. 13. The date
acceptance
the declaration shall be the operative date for: ( a ) determining the rates or amounts
export duties to which the goods to which the declaration relates may be subject, as well as other particulars material to the calculation
such duties; ( b ) applying any other Community provisions governing export
such goods. 14. Without prejudice to the application
any measures referred to in Article 13
the Directive, an appropriate
ficer may authorise export
the goods declared for export only if he is satisfied that, where appropriate, the export duties have been paid or guaranteed or that payment
them has been deferred under the conditions referred to in the said Article
the Directive, any Regulation made before the commencement
these Regulations for the purpose
giving effect to anything adopted by the State on the basis
the Treaty. 17. These Regulations shall be construed together with the Customs Acts and any instrument relating to the Customs made under statute. ALAN M. DUKES GIVEN under my
ficial Seal, this 15th day
March, 1983. EXPLANATORY NOTE. These Regulations, which come into operation on 1 April, 1983 implement at national level Community Directive 81/177/EEC which determines general rules for the export
goods from the Customs territory
the Community. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government
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