Customs Act 2015

Customs Act 2015 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2015 Customs Act 2015 Customs Act 2015 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Revised Act Acht Athbh… Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 18 of 2015 Customs Act 2015 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 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) Number 18 of 2015 CUSTOMS ACT 2015 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 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. Interpretation 2. (1) In this Act— “authorised or exempted” means authorised or exempted by the Commissioners; “contiguous zone of the State” has the same meaning as in section 84 of the Sea-Fisheries and Maritime Jurisdiction Act 2006 ; “controlled drug” has the same meaning as in section 2 of the Misuse of Drugs Act 1977 ; “Commissioners” means Revenue Commissioners; “container” has the same meaning as in the Customs Convention on Containers done at Geneva on 2 December 1972; “contravene” includes, in relation to any provision, a failure to comply with that provision; “cross-border mail” and “postal packets” have the meanings assigned to them, respectively, by section 6 of the Communications Regulation (Postal Services) Act 2011 ; “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 ; “conveyance” means any vessel, aircraft, vehicle or other means of transport used in the transportation of goods or passengers; “customs airport” means an airport appointed under section 6 ; “customs port” means a port appointed under section 6 ; “duties of customs” has the same meaning as “import duties” or “export duties” have, as the case may be, in the Customs Code; “enactment” means— (a) an Act of the Oireachtas, (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, (c) an instrument made under— (i) an Act of the Oireachtas, or (ii) a statute referred to in paragraph (b), or (d) any legislation of an institution of the European Union for the time being in force; “exportation” means the exportation or removal from the State of any goods to a place outside the State; “goods” includes things of every kind, whether animate or inanimate; “goods subject to any prohibition or restriction on importation” means goods the importation of which is prohibited or restricted by any national or European Union legislation for the time being in force; “goods subject to any prohibition or restriction on exportation” means goods the exportation of which is prohibited or restricted by any national or European Union legislation for the time being in force; “importation” means the importation or bringing into the State of any goods from outside the State; “land”, in relation to aircraft, includes alighting on water; “land frontier” means the land frontier between the State and Northern Ireland; “master”, in relation to a vessel, means the person having or taking command or charge of the vessel, but does not include a pilot of that vessel; “Minister” means Minister for Finance; “officer of customs” means an officer of the Commissioners authorised by them under section 37 to be an officer of customs, and includes— (a) an officer of the Commissioners, not so authorised, (b) a member of the Garda Síochána, or (c) a member of the Defence Forces, for the time being employed on any duty or service relating to customs; “pilot-in-command” means, in relation to an aircraft, the person having or taking command or charge of the aircraft during flight time; “place” means a place or space or part of a place or space; “records” means any books, accounts, documents or other recorded information including information recorded electronically or in other non-legible form; “regulations” means regulations made under section 39 ; “repealed enactments” means the enactments repealed or revoked by section 3 ; “vehicle” means a mechanically propelled vehicle (within the meaning of the Road Traffic Act 1961 ) or any other conveyance other than a vessel or an aircraft, and includes any container, trailer, tank or any other thing, which— (a) is or may be used for the storage of goods in the course of carriage, and (b) is designed or constructed to be placed on, in or attached to, any such vehicle or other conveyance; “vessel” means any ship, boat, lighter, barge or water-borne craft of any type whatsoever and includes hovercraft. (2) A word or expression that is used in this Act and is also used in the Customs Code has the same meaning in this Act as it has in that Code. (3) In this and every other Act of the Oireachtas (whether passed before or after this Act) “Customs Acts” means this Act and all other enactments relating to customs and includes the Customs Code and any decision of an institution of the European Union relating to customs that is binding on the State. Repeals and revocations 3. (1) The enactments specified in Part 1 of Schedule 1 are repealed to the extent specified in column (4) of that Part. (2) The statutory instruments specified in Part 2 of Schedule 1 are revoked to the extent specified in column (4) of that Part. Saver 4. If, and in so far as a provision of this Act operates, as and from the day appointed under section 1 , in substitution for a provision of the repealed enactments, any order or regulation made or having effect as if made, and anything done or having effect as if done, under the substituted provision before that day is to be treated on and from that day as if it were an order or regulation made or a thing done under the provision of this Act which so operates. Continuity and construction of certain references to old and new law 5. (1) The Commissioners shall have all the jurisdictions, powers and duties in relation to customs under this Act which they had before the passing of this Act. (2) The continuity of the operation of the law relating to customs shall not be affected by the substitution of this Act for the repealed enactments. (3) Any reference, whether expressed or implied, in any enactment or document (including this Act and any Act amended by this Act)— (a) to any provision of this Act, or (b) to things done or to be done under or for the purposes of any provision of this Act, shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision. (4) Any reference, whether expressed or implied, in any enactment or document (including the repealed enactments and enactments passed and documents made after the passing of this Act)— (a) to any provision of the repealed enactments, or (b) to things done or to be done under or for the purposes of any provision of the repealed enactments, shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, circumstances or purposes in relation to which the corresponding provision of this Act applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of, that corresponding provision. (5) All instruments, documents, authorisations, appointments, approvals and directions made or issued under the repealed enactments and in force immediately before the commencement of this provision shall continue in force as if made or issued under this Act. (6) An officer of the Commissioners who stands appointed or authorised by them to be an officer of Customs and Excise shall, from the date of passing of this Act, be deemed to be authorised to be an officer of customs. (7) Save as is otherwise expressly provided for, every mention or reference contained in any enactment of or to an officer of Customs and Excise shall, for the purposes of the Customs Acts or any other enactment, from the date of passing of this Act, be construed and take effect as a mention of or a reference to an officer of customs. (8) All officers of the Commissioners who, immediately before the commencement of this provision, stood authorised, nominated or designated for the purposes of any provision of the repealed enactments, are deemed to be authorised, nominated or designated, as the case may be, for the corresponding provision of this Act. (9) Any provision of the repealed enactments which imposes a fine, forfeiture, penalty or punishment for any act or omission shall, in relation to any act or omission which took place or began before the repeal of that provision by this Act, continue to apply in substitution for the provision of this Act to which it corresponds. (10) This section is without prejudice to the generality of the Interpretation Act 2005 and, in particular, section 27 of it. PART 2 Customs Controls Customs ports and airports 6. (1) For the purposes of the Customs Acts, the Commissioners may, in consultation with the Minister for Transport, Tourism and Sport, subject to such conditions or restrictions as they may determine, appoint any place in the State as a customs port or a customs airport. (2) Other than in a case referred to in subsection (3), a customs airport appointed under subsection (1) shall be designated as a Type I customs airport. (3) Where a customs airport appointed under subsection (1) is subject to a— (a) requirement to give prior notification to customs in relation to an aircraft arriving at the customs airport from outside the State, (b) restriction as regards the time at which an aircraft may arrive at the customs airport from outside the State, or (c) restriction as regards the locations outside the State from which an aircraft may arrive at the customs airport, the airport shall be designated as a Type II customs airport. (4) The Commissioners may amend or revoke an appointment made under subsection (1) or amend or revoke a condition or restriction to which it was subject. (5) The appointment of a customs port or a customs airport, made under any enactment, shall continue to apply and have effect as if it had been made under this section, for a period of 5 years from the date of passing of this Act, and subsection (4) applies accordingly. Approval of places within customs ports and airports 7. (1) The Commissioners may, in consultation with the Minister for Transport, Tourism and Sport, with regard to any customs port or customs airport, approve for such periods and subject to such conditions or restrictions as they may determine, a place at that port or airport for the— (a) berthing, landing, mooring, anchoring, arrival and departure of vessels or aircraft, (b) embarkation and disembarkation of passengers, crew and their baggage, or (c) loading and unloading of goods, stores and conveyances. (2) The Commissioners may amend or revoke an approval made under subsection (1) or amend or revoke a condition or restriction to which it was subject. (3) The approval made under any enactment of a place for the purposes mentioned in subsection (1), shall continue to apply and have effect as if it had been made under this section for a period of 5 years from the date of passing of this Act, and subsection (2) applies accordingly. (4) The operator of a customs airport appointed under section 6 (1) and the occupier of any place approved under subsection (1) at a customs port or a customs airport, shall, if required by the Commissioners, provide and maintain at that port or airport, such reasonable and proportionate office accommodation and other facilities for customs staff as are appropriate. Customs control of movement of vessels into and out of State 8. (1) The master of a vessel entering the State shall, unless otherwise authorised or exempted, ensure that the vessel berths, lands, moors, anchors or arrives at a place approved under section 7 (1)(a) and that all passengers, crew, baggage, conveyances, goods and stores are disembarked or unloaded at a place approved under section 7 (1)(b) or (c), as appropriate. (2) Subsection (1) does not apply to the master of a vessel that is obliged by law or other requirement relating to navigation, or that is compelled by accident, stress of weather, or other unavoidable cause, to— (a) berth, land, moor, anchor or arrive at a place other than a place approved under section 7 (1)(a), or (b) disembark the passengers or crew, or land the baggage, conveyances, goods or stores at a place other than a place approved under section 7 (1)(b) or (c), as appropriate. (3) The master of a vessel departing the State shall, unless otherwise authorised or exempted, ensure that the vessel departs from a place approved under section 7(1)(a) and that all passengers, crew, baggage, conveyances, goods and stores are embarked or loaded only at a place approved under section 7 (1)(b) or (c), as appropriate. (4) The master of a vessel departing to a place outside the State from a place approved under section 7 (1)(a) shall not, following its departure, cause or permit the vessel to berth, land, moor, anchor or otherwise arrive at a place in the State other than at a place approved under section 7 (1)(a), unless the vessel is obliged by law or other requirement relating to navigation, or is compelled by accident, stress of weather, or other unavoidable cause to berth, land, moor, anchor or arrive at such other place. (5) The master of a vessel referred to in subsections (2) and (4) that berths, lands, moors, anchors or otherwise arrives at a place in the State other than at a place approved under section 7 (1)(a), shall— (a) notify an officer of customs of the vessel’s berthing, landing, mooring, anchoring or arrival, and (b) comply with any directions given by that officer with regard to the vessel, passengers, crew, baggage, conveyances, goods or stores carried. (6) The notification referred to in subsection (5) shall be given within such time and in such form and manner as the Commissioners may determine. (7) A person who contravenes subsection (1), (3), (4), (5) or (6) commits an offence and is liable on summary conviction to a fine of €5,000. Report inwards and outwards of vessels 9. (1) The master of a vessel, whether laden or in ballast, entering the State shall— (a) under and in accordance with regulations under subsection (3), submit or cause to be submitted a report of the vessel to the Commissioners, and (b) answer all questions relating to the voyage, vessel, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs. (2) The master of a vessel, whether laden or in ballast, departing the State shall— (a) under and in accordance with regulations under subsection (3), submit or cause to be submitted a report of the vessel to the Commissioners, and (b) answer all questions relating to the voyage, vessel, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs. (3) The Commissioners may make regulations for the purposes of subsections (1) and (2) specifying— (a) the circumstances in which reports are required to be submitted and may specify different reporting requirements for different types and classes of vessel, and for different activities, (b) the place and time for submission of such reports, and (c) the form, manner and particulars of such reports. (4) A person who contravenes subsection (1) or (2) commits an offence and is liable on summary conviction to a fine of €5,000. Customs control of movement of aircraft into and out of State 10. (1) The pilot-in-command of an aircraft entering the State, unless otherwise authorised or exempted— (a) for the first time after such entry, or (b) at any time while it is carrying passengers, crew, baggage, conveyances, goods or stores brought in that aircraft from a place outside the State and not yet cleared by customs in the State, shall not cause or permit it to land at any place other than a customs airport. (2) The pilot-in-command of an aircraft departing the State, unless otherwise authorised or exempted, shall not cause or permit it to depart from any place other than a customs airport. (3) In addition to the requirements of subsections (1) and (2), any landing at or departure from a customs airport shall be in compliance with the conditions or restrictions attaching to the appointment of that airport as a customs airport. (4) The pilot-in-command of an aircraft to which subsection (1) applies, unless otherwise authorised or exempted, shall ensure that all passengers, crew, baggage, conveyances, goods and stores are only disembarked or unloaded at a place approved under section 7 (1)(b) or (c), as appropriate. (5) The pilot-in-command of an aircraft to which subsection (2) applies, unless otherwise authorised or exempted, shall ensure that all passengers, crew, baggage, conveyances, goods and stores are only embarked or loaded at a place approved under section 7 (1)(b) or (c), as appropriate. (6) Subsections (1), (3) and (4) do not apply to the pilot-in-command of an aircraft that is required by law or other requirement relating to aviation or that is compelled by accident, stress of weather, or other unavoidable cause, to— (a) land at a place other than a customs airport, or (b) disembark the passengers or crew, or land the baggage, conveyances, goods and stores at a place other than that approved under section 7 (1)(b) or (c), as appropriate. (7) The pilot-in-command of an aircraft departing to a place outside the State shall not, following its departure, cause or permit the aircraft to land at a place in the State other than a customs airport, unless the aircraft is required by law or other requirement relating to aviation, or is compelled by accident, stress of weather, or other unavoidable cause, to land at such other place. (8) The pilot-in-command of an aircraft referred to in subsections (6) and (7) which lands at a place in the State other than a customs airport shall— (a) notify an officer of customs of the aircraft’s landing, and (b) comply with any directions given by that officer with regard to the aircraft, passengers, crew, baggage, conveyances, goods or stores carried. (9) Where an aircraft entering or departing the State lands at or departs from a customs airport in contravention of the conditions or restrictions attaching to the appointment of that airport, the licensee or person having charge of that airport shall notify the relevant customs officer of such landing or departure. (10) The notification referred to in subsections (8) and (9) shall be given within such time and in such form and manner as the Commissioners may determine. (11) A person who contravenes subsection (1), (2), (3), (4), (5), (7), (8), (9) or (10) commits an offence and is liable on summary conviction to a fine of €5,000. Report inwards and outwards of aircraft 11. (1) The pilot-in-command of an aircraft entering the State shall— (a) under and in accordance with regulations under subsection (3) , submit or cause to be submitted a report of the aircraft to the Commissioners, and (b) answer all questions relating to the flight, aircraft, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs. (2) The pilot-in-command of an aircraft departing the State shall— (a) under and in accordance with regulations under subsection (3) , submit or cause to be submitted a report of the aircraft to the Commissioners, and (b) answer all questions relating to the flight, aircraft, passengers, crew, baggage, conveyances and goods or stores carried on board, as may be put to him or her by an officer of customs. (3) The Commissioners may make regulations for the purposes of subsections (1) and (2) specifying— (a) the circumstances in which reports are required to be submitted and may specify different reporting requirements for different types and classes of aircraft, and for different activities, (b) the place and time for submission of such reports, and (c) the form, manner and particulars of such reports. (4) A person who contravenes subsection (1) or (2) commits an offence and is liable on summary conviction to a fine of €5,000. Control of persons and their baggage 12. (1) A person entering or leaving the State shall— (a) at such place as the Commissioners may designate and in such manner as the Commissioners may determine, declare to an officer of customs any goods included in his or her baggage or brought with him or her, which are liable to any duty or tax, or are subject to any prohibition or restriction on importation or exportation, (b) answer such questions as may be put to him or her by an officer of customs, in exercise of the powers conferred on the officer by section 31, with respect to— (i) the person’s arrival or departure, (ii) the person’s identity, usual place of residence and actual or intended address within the State, (iii) the person’s baggage, and (iv) anything included in that baggage or brought by that person by whatever means, (c) if required by that officer, produce and unpack that baggage and any such thing for examination, and repack it following such examination, and (d) remain present for the duration of such examination. (2) For the purposes of subsection (1)(a), where a channel system is in place at a customs port or customs airport, a person entering the State shall declare, by electing to enter and entering the red channel, that he or she has in his or her baggage, or has brought with him or her goods that are liable or may be liable to any duty or tax, or that are subject or may be subject to any prohibition or restriction on importation. (3) A person entering the State who leaves a place approved under section 7 (1), or who leaves a customs port or customs airport, without making a declaration under subsection (1) shall be deemed to have declared that there are no goods included in his or her baggage or brought with him or her, that are liable or may be liable to any duty or tax, or that are subject or may be subject to any prohibition or restriction on importation. (4) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine of €5,000. (5) In this section and in section 13 , “duty or tax” means duties of customs, excise duty or Value-Added Tax payable on goods imported or exported. Control of postal traffic 13. (1) The Customs Acts shall apply to postal packets in cross-border mail. (2) The Commissioners may approve premises operated by the postal authority for the receipt and storage of postal packets awaiting customs clearance. (3) The operator of a premises approved under subsection (2) shall, if required by the Commissioners, provide and maintain at those premises, such reasonable and proportionate office accommodation and other facilities for customs staff, as are appropriate. (4) All postal packets in cross-border mail may be examined and opened and the contents examined by an officer of customs without the requirement to notify the addressee of such examination. (5) Where, following examination of the contents of a postal packet in cross-border mail, it is found that the description or declared value on or attached to that postal packet is false or misleading, such postal packet may be seized as liable to forfeiture. (6) For the purposes of this section the addressee of the postal packet referred to in subsection (4) shall be deemed to be the owner of the goods. (7) (a) Where duty or tax is payable on goods contained in a postal packet in cross- border mail, the value of which falls below the threshold for which a declaration for free circulation is required under the Customs Code, such duty or tax shall be collected by the postal authority and paid over by the authority to the Commissioners at such time and in such manner as shall be from time to time determined by the Commissioners. (b) Where delivery of a postal packet in cross-border mail is not accepted by the addressee and the duty or tax payable on it is not collected, that postal packet shall be returned by the postal authority to the sender. (c) Where no sender under paragraph (b) can be identified and where the postal packet is subsequently sold or disposed of other than by destruction, by or at the request of, the postal authority, any duty or tax payable on it shall be paid by the postal authority to the Commissioners within 30 days from its disposal. (8) For the purposes of examining a postal packet in cross-border mail under subsection (4), an officer of customs may— (a) require such postal packet to be taken by the postal authority to such place as the officer may consider suitable for carrying out the examination, (b) require that the postal authority open, unpack and repack any such postal packet, (c) require that any facilities or assistance required for any such examination be provided by the postal authority, or (d) take samples of the goods in the postal packet, and any costs incurred under paragraph (a), (b) or (c) shall be borne by the postal authority and any costs incurred under paragraph (d) shall be borne by the owner of the goods in the postal packet. (9) The postal authority shall have the same right of recovering any sums paid to the Commissioners in pursuance of the Customs Acts, in respect of any postal packet, as that authority would have if the sum so paid were a rate of postage. (10) Subsection (4) shall apply in respect of a postal packet in cross-border mail originating in another Member State or being consigned from the State to another Member State only where an officer of customs has reasonable grounds to suspect that the postal packet may contain any of the following: (a) goods that are liable to any duty or tax; or (b) goods that are subject to any prohibition or restriction on importation or exportation. (11) A person who contravenes subsection (7) or (8) commits an offence and is liable on summary conviction to a fine of €5,000. (12) In this section— “addressee”, in relation to a postal packet, means the person to whom it is addressed; “postal authority” means any entity designated by the Commission for Communications Regulation as a universal postal service provider; “universal postal service provider” has the same meaning as it has in the Communications Regulation (Postal Services) Act 2011 . PART 3 Offences, Penalties and Proceedings Offences relating to improper importation or exportation of goods 14. (1) A person who— (a) evades or attempts to evade duties of customs chargeable on the importation of any goods with intent to defraud the State, either directly or indirectly, of such duties, (b) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods in respect of which any duties of customs are for the time being payable on importation, with intent to defraud the State, either directly or indirectly, of such duties, (c) imports into the State any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, (d) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, (e) evades or attempts to evade any duties of customs chargeable on the export of goods with intent to defraud the State, either directly or indirectly, of such duties, or (f) exports or attempts to export from the State any goods contrary to any prohibition or restriction on exportation of those goods, commits an offence. (2) A person who commits an offence under this section is liable— (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both, (b) on conviction on indictment, to a fine not exceeding— (i) €125,000, or (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value, or imprisonment for a term not exceeding 5 years or both. (3) Section 13 of the Criminal Procedure Act 1967 applies in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of the said section 13, there were specified in that subsection the penalties provided for by subsection (2)(a), and the reference in section 13 (2)(a) of the Criminal Procedure Act 1967 to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly. (4) Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. Miscellaneous customs offences 15. (1) A person who— (a) fails without lawful and sufficient excuse to comply with any requirement imposed on him or her under any provision of Part 4, (b) rescues, damages or destroys any thing liable to forfeiture or does anything calculated to prevent the procuring of evidence as to whether or not any thing is so liable to forfeiture, (c) throws overboard, staves or destroys any goods in order to prevent or avoid the seizure of those goods, (d) makes any signal or other communication with the intention to aid or assist the unlawful importation or unlawful exportation of goods, (e) prevents the arrest of any person by an officer of customs or rescues any person so arrested, (f) damages or otherwise interferes in any way with any equipment, vessel, aircraft, vehicle, communications system or other thing used, or intended for use, by an officer of customs, (g) wounds, maims, abducts, kills or otherwise injures a customs dog without lawful authority or reasonable excuse, (h) wilfully and prematurely removes or tampers with a seal, lock or mark that is used by an officer of customs to secure or identify any goods, (i) owns or is in charge of any conveyance which is found within the State having been constructed, adapted, altered or fitted in any manner for the purpose of concealing goods in connection with their illegal importation or exportation, (j) counterfeits or falsifies any seal, signature, initials or other mark of, or used by, an officer of customs for the verification of a document or for the security or identification of goods or for any other purpose in connection with any matter relating to customs, or (k) attempts or endeavours to commit, or aids, abets or assists in the commission of, any of the offences mentioned in this section, commits an offence. (2) The person in charge of the goods mentioned in subsection (1)(j) is deemed to have committed the offence, and where a seal, lock or mark has been used by an officer of customs on board a vessel or aircraft, the master or pilot-in-command is deemed to be the person in charge of the goods. (3) A person who commits an offence under subsection (1) is liable, on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both. Trial of offences summarily or on indictment 16. The following provisions shall, notwithstanding any other enactment, have effect in relation to an offence under section 14 — (a) an estimated value of the goods shall be stated in the summons, information or charge, (b) the defendant may, by notice to the prosecution given before the commencement of the period of 4 days ending immediately before the date fixed for the hearing of the proceedings in the District Court (or given later by permission of that Court), challenge the estimated value, (c) if the estimated value is not challenged— (i) in case treble the estimated value exceeds €1,900, the offence shall be tried on indictment, and (ii) at the trial of the offence, whether on indictment or summarily, the estimated value shall be taken as being the value of the goods, (d) if the estimated value is challenged— (i) the judge of the District Court shall, before proceeding with the hearing, determine the value of the goods, and (ii) where treble the value so determined exceeds €1,900, the offence shall be tried on indictment, (e) in estimating or determining the value of the goods under this section, that value shall be taken as the price which the goods might reasonably be expected to have fetched, after payment of any duty chargeable on them, if they had been sold on the open market at or about the date of the commission of the offence, provided that the value in relation to prohibited goods shall be taken as the price that such goods could be expected to fetch on the market for the unlawful sale or supply of such prohibited goods. Forfeiture 17. (1) Any goods in respect of which an offence has been committed under section 14 or 15 or any goods which are packed with or used in concealing such goods, are liable to forfeiture and, where any such goods are found in, on, or in any manner attached to, any conveyance, such conveyance is deemed to have been made use of in the transport of such goods and shall also be liable to forfeiture. (2) Where any goods or conveyances are liable to forfeiture under subsection (1), anything containing or that contained such goods or conveyance, and anything made use of in the transport of such goods or conveyance, is liable to forfeiture. (3) Where a duty of customs chargeable on any goods is not paid at the time at which payment of such duty becomes due or within such longer period as may be permitted for payment by or under any enactment, such goods are liable to forfeiture. Notice of seizure 18. (1) Subject to subsection (2), an officer of customs shall give notice of the seizure of anything as liable to forfeiture and of the grounds for seizure to any person who to the officer’s knowledge was at the time of the seizure the owner or one of the owners of the thing seized. (2) Notice under subsection (1) need not be given under this section to a person if the seizure was made in the presence of the person whose offence or suspected offence occasioned the seizure or, in the case of anything seized in any vessel or aircraft, in the presence of the master or pilot-in-command of such vessel or aircraft. (3) Notice under subsection (1) shall be given in writing and the notice shall be deemed to have been duly given to the person concerned— (a) if it is delivered to the person personally, (b) if it is addressed to the person and left or forwarded by post to the person at the usual or last known place of abode or business of the person or, in the case of a body corporate, at its registered or principal office, or (c) if the person has no known address in the State, by publication of notice of the seizure concerned in the Iris Oifigiúil. Notice of claim 19. (1) Where any goods have, under any provision of the Customs Acts, been seized as liable to forfeiture, a person (in this section and in section 20 referred to as the “claimant”) may— (a) within 30 days from the date of the notice of seizure under section 18 , or (b) where no such notice has been given, within 30 days from the date of the seizure, give notice in writing to the Commissioners of a claim (in this section referred to as a “notice of claim”) that the goods seized are not so liable. (2) A notice of claim shall specify the full name and address of the claimant and the basis on which the claim is grounded and, where that address is outside the State, any documents relating to condemnation proceedings under section 20 may be served at that address by post. (3) If, on the expiration of a period referred to in subsection (1), no notice of claim has been given, the thing seized shall be deemed to have been duly condemned as forfeited, and the forfeiture shall apply from the date when the liability to forfeiture arose. (4) Where a notice of claim has been given, the Commissioners shall, subject to section 35 (1) and (2), take court proceedings under section 20 for the condemnation of the thing concerned. Proceedings for condemnation by court 20. (1) Proceedings for condemnation by the court (in this section referred to as “condemnation proceedings”) are civil proceedings, and such proceedings shall be commenced in the name of the Commissioners. (2) Where in any condemnation proceedings the court finds that the thing seized was, at the time of seizure, liable to forfeiture, the court shall condemn it as forfeited, and in any other case the court shall order its release. (3) Condemnation proceedings may be instituted in the High Court or, if in the opinion of the Commissioners the value of the thing seized (that is to be the subject of such proceedings) does not exceed— (a) €75,000, the Circuit Court, or (b) €15,000, the District Court. (4) In any condemnation proceedings, the claimant or any solicitor acting on behalf of such claimant, shall state on oath that the thing seized was, or was to the best of his or her knowledge and belief, the property of the claimant at the time of the seizure. (5) The Commissioners may, in their discretion, stay or compound any condemnation proceedings. (6) The Commissioners may restore anything seized which is the subject of condemnation proceedings. (7) Where in any condemnation proceedings— (a) judgment is given for the claimant and the court or judge certifies that there was probable cause for making such seizure or detention, no officer of the Commissioners or other person who made or assisted in making the seizure is liable to any civil or criminal proceedings on account of the seizure or detention of the thing seized, and (b) anything is condemned as forfeited, the forfeiture shall apply from the date when the liability to forfeiture arose. Proceedings in relation to offences 21. (1) Where there is evidence that an offence under the Customs Acts has been committed by 2 or more persons— (a) proceedings may be instituted against such persons, jointly or severally, for the recovery of a penalty, and (b) on the imposition of a penalty, such persons shall be jointly and severally liable for that penalty. (2) Where an offence under the Customs Acts is committed by a body corporate and is proven to have been so committed with the consent, connivance or approval of or to have been attributable to any wilful neglect on the part of any person, being a director, manager, secretary or any other officer of the body corporate or a person who was purporting to act in any such capacity, that person, as well as the body corporate, commits an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence. (3) Where the affairs of a body corporate are managed by its members, subsection (2) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate. (4) Where proceedings have been instituted or continued in the name of an officer of the Commissioners who has ceased for any reason to be such an officer, or being such officer is absent at any time during those proceedings, then such proceedings may be continued in the name of any other officer of the Commissioners or of the officer so absent, as appropriate in the circumstances. (5) Any summons, notice, order or other document relating to proceedings relating to any appeal against a judgment pursuant to such proceedings, may be served by an officer of the Commissioners. (6) In any proceedings, the fact that the duties of customs have been secured by bond or otherwise shall not be relevant in deciding whether or not an offence has been committed. (7) Notwithstanding section 10 (4) of the Petty Sessions Ireland Act 1851 , summary proceedings for an offence under the Customs Acts may be instituted within 2 years from the date of the offence. (8) Section 1 (1) of the Probation of Offenders Act 1907 does not apply to offences under the Customs Acts. Damages 22. Where, in any civil or criminal proceedings against any officer of customs or other person on account of the seizing or detention of any thing, judgment is given against that officer or other person, or a conviction is recorded against him or her in respect of the matter, and where the court or judge certifies that there was probable cause for such seizure or detention, then, as the case may be— (a) the plaintiff shall not be entitled to any damages, besides the thing seized or the value of such thing, nor to any costs, and (b) the officer or other person shall not be liable for any punishment or penalty. Presumptions and onus of proof 23. (1) In any proceedings under the Customs Acts, an averment in any process that— (a) those proceedings were instituted by the order of the Commissioners, (b) any person is or was a Commissioner, an officer of the Commissioners, an officer of customs, a member of the Garda Síochána or a member of the Defence Forces, (c) any person is or was an officer appointed by the Commissioners or authorised by them for the purpose of the Customs Acts, (d) the Commissioners are or are not of an opinion as to any matter as to which they are required to have an opinion under any provision of those Acts, or (e) any goods thrown overboard, staved or destroyed were so dealt with in order to prevent or avoid the seizure of those goods, shall, until the contrary is shown, be sufficient evidence of the matter in question. (2) In any proceedings relating to goods seized under the Customs Acts and brought against one or more of the following— (a) the State, (b) the Attorney General, (c) the Commissioners, (d) the Revenue Solicitor, (e) an officer of the Commissioners, any question arises as to— (i) the place from which any goods have been brought, (ii) compliance with any prohibition or restriction on the importation or exportation of goods, (iii) whether goods were lawfully imported on payment of duties payable or on securement of duties payable, as the case may be, on them, (iv) whether goods were lawfully imported, (v) whether goods were lawfully unloaded from any conveyance, (vi) whether goods were brought or sent to or kept at any place for the purpose of exportation, (vii) whether goods were dealt with in any other manner for the purpose of exportation, or (viii) whether any signal or communication made was not intended to aid or assist the unlawful importation or unlawful exportation of goods, then in every such case the onus of proof in relation to any such question shall lie upon the person bringing the proceedings. (3) In any proceedings for an offence, a certificate signed by an officer of the State Laboratory or an officer of the Forensic Science Laboratory, stating the result of any test, examination or analysis of any goods or a sample of those goods, as the case may be, shall be, with regard to those goods or sample of those goods, as the case may be, evidence of the matters stated in the certificate unless the contrary is proved. (4) In this section— “certificate” means a certificate referred to in subsection (3); “officer of the Forensic Science Laboratory” means the Director General of the Forensic Science Laboratory of the Department of Justice and Equality, or another person employed or engaged at that Laboratory and authorised by the Director General to sign a certificate; “officer of the State Laboratory” means the State Chemist or another chemist employed or engaged at the State Laboratory and authorised by the State Chemist to sign a certificate. Other penalties to which a person may be liable 24. The specification in this Act of a penalty in respect of an offence committed under a provision of it is without prejudice to any other penalty to which the person concerned may be liable under the Customs Acts or any other enactment. PART 4 Powers of Officers of Customs Power to enter, inspect and patrol certain places 25. (1) An officer of customs, and any person assisting such officer, may, for the purposes of carrying out their functions under the Customs Acts, at any time and without warrant— (a) enter and inspect a customs port or customs airport or any place approved under section 7 (1) or section 13 (2), or any conveyance within such port, airport or place, (b) patrol upon and pass freely along and over any part of the coast or shore and over any land within 32 kms of the land frontier and may remain in any such place for the purposes of carrying out patrols or surveillance, and shall not be liable in any proceedings for anything done in the discharge or purported discharge of his or her functions under this section. (2) An officer of customs, when exercising a power under this section, may be accompanied by other persons and may take with him or her, or those persons may take with them, any equipment, materials, vessel, aircraft, vehicle, customs dog or other thing to assist the officer in the exercise of the power. (3) An officer of customs or other person in charge of any vessel employed for the prevention of smuggling may anchor, moor, berth or land the vessel, or haul the vessel ashore, at any place within the State and at no cost to the State. Power to stop conveyances 26. (1) An officer of customs in uniform or serving on a patrol vessel clearly marked as being in the service of the State, may, subject to subsection (2), in such manner as he or she considers appropriate, stop or cause to stop any conveyance that— (a) is entering or has entered the State, (b) is leaving the State, (c) is in the contiguous zone of the State, or (d) is at any other place in the State. (2) The power specified in— (a) subsection (1)(a) in respect of a conveyance that is entering or has entered the State from another Member State, (b) subsection (1)(b) in respect of a conveyance that is leaving the State destined for another Member State, or (c) subsection (1)(d), shall only be exercised where the officer concerned has reasonable grounds to suspect that the conveyance or any goods carried on or in it are— (i) chargeable with a duty of customs which has not been paid or secured, (ii) being or have been imported, or are intended to be exported, contrary to any prohibition or restriction on their importation or exportation, as the case may be, (iii) records relating to transactions in contravention of the Customs Acts, or (iv) otherwise liable to forfeiture under the Customs Acts. (3) A person in charge of a moving conveyance shall, at the request of an officer of customs referred to in subsection (1) and for the purposes of this section, stop such conveyance. (4) Where a person in charge of a moving conveyance fails to stop that conveyance after having been duly requested to do so by an officer of customs under this section, that officer may take all reasonable measures to stop such conveyance. (5) A person in charge of a conveyance which is already stationary or which has been stopped by an officer of customs under this section, shall, at the request of an officer of customs— (a) keep such conveyance stationary for such period as is reasonably required to enable an officer of customs to exercise any power conferred on such officer by section 27 or 28 , (b) where such conveyance is in the opinion of such officer of customs situated in a place unsuitable for the exercise of any power conferred on that officer by section 27 or 28 , take such conveyance or cause it to be taken to such place as he or she considers suitable for the exercise of that power. Power to board and search conveyances 27. (1) An officer of customs, on production of the authorisation of that officer, if so requested by any person affected, and any officer accompanying such officer, may, at any time and in such manner as the officer considers appropriate, subject to subsection (2), enter or board any conveyance that— (a) is entering or has entered the State, (b) is leaving the State, (c) is in the contiguous zone of the State, or (d) is at any other place in the State, and remain on that conveyance for such period as is necessary for the purposes of subsection (3). (2) The power specified in— (a) subsection (1)(a) in respect of a conveyance that is entering or has entered the State from another Member State, (b) subsection (1)(b) in respect of a conveyance that is leaving the State destined for another Member State, or (c) subsection (1)(d), shall only be exercised where the officer concerned has reasonable grounds to suspect that the conveyance or any goods carried on it are— (i) chargeable with a duty of customs which has not been paid or secured, (ii) being or have been imported, or are intended to be exported, contrary to any prohibition or restriction on their importation or exportation, as the case may be, (iii) records relating to transactions in contravention of the Customs Acts, or (iv) otherwise liable to forfeiture under the Customs Acts. (3) An officer of customs who stops, enters or boards a conveyance mentioned in subsection (1) may— (a) examine that conveyance, (b) search the conveyance and examine any goods on or in it as appear to him or her to be necessary to establish whether anything on or in the conveyance or in any manner attached to the conveyance is liable to forfeiture under the Customs Acts, (c) examine any records found on or in the conveyance and take copies of, or extracts from, any such records, (d) remove and retain those records for such period as may be reasonable for further examination, (e) take a sample of any goods on or in the conveyance, (f) cause any goods to be marked before they are loaded onto or unloaded from that conveyance, (g) lock up, seal, mark or otherwise secure any goods carried on or in the conveyance, (h) break open any place or receptacle, which is locked and of which the keys are withheld, (i) question the person in charge of the conveyance in relation to the conveyance or any goods on it, in it, or in any manner attached to it, and require that person, within such time and in such form or manner as may be specified by the officer— (i) to give all information in relation to the conveyance and goods, and (ii) to produce and permit the inspection of and the taking of copies of, or extracts from, all records relating to the conveyance and any such goods, as may reasonably be required by the officer and which is in the possession or procurement of such person, (j) seize and detain any goods found in the course of a search under this section, which are liable to forfeiture under the Customs Acts or which may be required as evidence in proceedings for an offence under the Customs Acts or any other enactment. (4) An officer of customs may require any person in control of a conveyance which is being searched under subsection (3), and any person travelling on that conveyance, not to remove any goods from the conveyance and to remain with the …