Free Ports Act, 1986
In short
This law provides for the creation and management of "free ports," which are specific areas where certain goods can be stored and processed with special customs rules. It aims to regulate trade, business, and manufacturing activities within these designated free ports.
What it regulates
- The establishment and designation of areas as free ports.
- The management and control of these free ports.
- The granting, conditions, and revocation of licences for activities within free ports.
- The rules and exemptions for goods brought into a free port, particularly regarding import duties.
Who it concerns
- The Minister for Communications, the Minister for Finance, and the Minister for Industry and Commerce.
- Any person or entity wishing to carry on trade, business, or manufacture within a designated free port.
Key points
- No person can carry on trade, business, or manufacture within a free port without a licence.
- Non-Community goods brought into a free port are generally exempt from import duties as long as they remain there.
- Goods in a free port can undergo specific handling like loading, unloading, storage, or processing under customs control.
- Goods manufactured, produced, used, consumed, or sold by retail within a free port are subject to appropriate import duties, with some exceptions.
Legal text
Free Ports Act, 1986 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.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1986 Free Ports Act, 1986 Free Ports Act, 1986 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 Print Full ActPriontáil an tAcht Iomlán Number 6 of 1986 FREE PORTS ACT, 1986 ARRANGEMENT OF SECTIONS Section 1. Interpretation. 2. Establishment of free ports. 3. Management and control of free ports. 4. Grant of licence to carry on trade, business or manufacture within a free port. 5. Application for licence. 6. Conditions attached to licence. 7. Revocation or variation of licence. 8. Register of licences. 9. Restriction on carrying on of trade, business or manufacture within a free port. 10. Provisions relating to goods brought into a free port. 11. Examination of vehicles, ships, boats, hovercraft and aircraft within 32 kilometres of a free port. 12. Regulations by Minister for Finance. 13. Regulations by Minister. 14. Laying of orders and regulations before the Oireachtas. 15. Expenses. 16. Disposal of moneys payable under Act. 17. Short title, construction and commencement. Act Referred to Public Offices Fees Act, 1879 42 and 43 Vict., c. 58 Number 6 of 1986 FREE PORTS ACT, 1986 AN ACT TO PROVIDE FOR THE ESTABLISHMENT AND MAINTENANCE OF FREE PORTS AND FOR OTHER MATTERS CONNECTED THEREWITH. [27th March, 1986] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Interpretation. 1.—In this Act— “the Community” means the European Economic Community; “Community goods” means goods— (
- a)wholly manufactured or produced in the customs territory of the Community without the addition of goods from countries or territories which are not part of the customs territory of the Community, or (
- b)from countries or territories not forming part of the customs territory of the Community which have been released for free circulation in the Community, or (
- c)manufactured or produced in the customs territory of the Community, either from goods referred to in paragraph (
- b)or from a combination of goods referred to in paragraph (
- a)and paragraph (
- b)of this definition; “free port” means an area which, under section 2 of this Act, for the time being constitutes a free port; “goods” includes things of every kind whether animate or inanimate; “import duties” means customs duties and charges having equivalent effect, as well as agricultural levies and other import charges laid down within the framework of the Common Agricultural Policy of the Community or in that of specific arrangements applicable, pursuant to Article 235 of the Treaty establishing the Community, to certain goods resulting from the processing of agricultural products; “inward processing” means the procedure under which goods imported into the Community which are liable to import duties may be placed under customs control, without payment of the import duties applicable thereto, for the purpose of being processed and exported outside the customs territory of the Community; “land” includes land covered with water and any part of the territorial waters of the State; “licence” means a licence granted under section 4 of this Act; “the Minister” means the Minister for Communications; “non-Community goods” means goods other than Community goods, including, without prejudice to the agreements concluded by the Community with countries which are not member States of the Community for the purposes of the Community transit procedure, goods which, while satisfying the conditions laid down for Community goods, are re-imported into the customs territory of the Community after having been exported from that territory; “officer of customs and excise” means any officer of customs and excise or any other officer of the Revenue Commissioners; “processing under customs control” means the arrangements under which non-Community goods are allowed into the customs territory of the Community for the purposes of processing which alters their description or state, without being subject to import duties, and the products resulting from the processing being put into free circulation at the rate of import duty appropriate to them; “usual forms of handling” means the forms of handling set out in Article 1 of Council Directive No. 71/235/EEC of 21 June, 1971.1 Establishment of free ports. 2.—
- a)be in writing, (
- b)be sent to the Secretary, Department of Communications, Dublin, (
- c)specify the trade, business or manufacture to which the applicant desires the licence to relate, (
- d)be accompanied by such information as the Minister may require. Conditions attached to licence. 6.—
- a)he is satisfied that there has been a breach of a condition attached to the licence, or (
- b)the licensee is convicted of an offence against the Customs Acts.
- a)the name of the person to whom the licence was granted, and (
- b)the trade, business or manufacture to which the licence relates.
- a)Subject to such conditions as the Revenue Commissioners may impose, non-Community goods brought into a free port shall be exempt from import duties and shall continue to be exempt from such duties for as long as the goods remain within that free port. (
- b)Non-Community goods in a free port may be subjected to: (
- i)loading, unloading, transhipment or storage; (
- ii)the usual forms of handling intended to ensure their preservation or to improve their packaging or marketable quality; (iii) transfer of ownership; (
- iv)destruction. (
- c)Where non-Community goods are subjected in a free port to forms of treatment other than those referred to in paragraph (
- b)of this section, such treatment shall take place under the conditions and in accordance with the rules applying to inward processing or processing under customs control.
- a)Where non-Community goods brought into a free port are delivered for home consumption the import duties shall be collected on the basis of the rates or amounts applicable on the date of the delivery of the goods for home consumption according to their nature, and their value for customs purposes and quantity as ascertained or accepted on that date by the Revenue Commissioners; provided, however, (
- i)that costs of warehousing and preserving the goods during their period in a free port borne by a purchaser shall not be included in the value for customs purposes where the price paid or payable by the purchaser is taken as the basis for valuation, and (
- ii)where, with the prior authority of the Revenue Commissioners, the goods have undergone a form of treatment referred to in subsection
- b)of this section, the nature, value for customs purposes and quantity of the goods shall, at the request of the declarant, be that of the goods in the condition in which they were before being subjected to that treatment. (
- b)Notwithstanding subsection
- a)adapting or modifying, for the purposes of this Act, any of the provisions of the Customs Acts or any statutory instrument relating to customs made under statute; (
- b)governing the movement of persons, aircraft, hovercraft, ships, boats, vehicles and goods into and out of a free port from and to other parts of the State and prohibiting such movement except by such routes within the State and during such hours as may be prescribed; (
- c)prescribing the places where and the form and manner in which entry of goods under the Customs Acts shall be delivered and import or export duties, where applicable, shall be paid in respect of goods brought into or removed from a free port; (
- d)imposing obligations on such person or persons as may be designated under section 3 of this Act; (
- e)governing the keeping, storing or handling of goods in a free port; (
- f)imposing conditions regarding the keeping and preserving of specified accounts or records in respect of goods which are in a free port; (
- g)requiring the giving of such security by bond or otherwise as the Revenue Commissioners may require in respect of goods within, a free port.