Free Ports Act, 1986
What is this act about?
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.
Who it applies to: 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.
At a glance
- Country
- Ireland
- Area of law
- Tax law
- Articles
- 17
- Source
- irishstatutebook.ie
- Text retrieved
- Explanation updated
What does this act regulate?
- 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 does this act apply to?
- 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.
What are the 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.
Tax law
Legal text
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.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 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
Section 1
Interpretation.
Section 2
Establishment of free ports.
Section 3
Management and control of free ports.
Section 4
Grant of licence to carry on trade, business or manufacture within a free port.
Section 5
Application for licence.
Section 6
Conditions attached to licence.
Section 7
Revocation or variation of licence.
Section 8
Register of licences.
Section 9
Restriction on carrying on of trade, business or manufacture within a free port.
Section 10
Provisions relating to goods brought into a free port.
Section 11
Examination of vehicles, ships, boats, hovercraft and aircraft within 32 kilometres of a free port.
Section 12
Regulations by Minister for Finance.
Section 13
Regulations by Minister.
Section 14
Laying of orders and regulations before the Oireachtas.
Section 15
Expenses.
Section 16
Disposal of moneys payable under Act.
Section 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.—(1) The Minister, with the consent of the Minister for Finance and the Minister for Industry and Commerce, may by order declare that, on and after a specified date, the land enclosed within the limits defined by that order shall be a free port for the purposes of this Act.
Management and control of free ports.
3.—(1) Each free port established under this Act shall be under the control and management of such person or persons as may be designated by order by the Minister with the consent of the Minister for Finance and the Minister for Industry and Commerce.
Grant of licence to carry on trade, business or manufacture within a free port.
4.—The Minister may, after consultation with the Minister for Finance and the Minister for Industry and Commerce, grant or refuse to grant to any person a licence authorising the carrying on within a free port of any trade, business or manufacture.
Application for licence.
5.—(1) Any person may apply to the Minister for a licence.
Conditions attached to licence.
6.—(1) The Minister may, after consultation with the Minister for Finance and the Minister for Industry and Commerce, attach to a licence such conditions as he thinks proper, including conditions in regard to the date, fixed by the Minister after consultation with the licensee, on or before which the licensee shall begin to carry on within a free port the trade, business or manufacture authorised by the licence.
Revocation or variation of licence.
7.—(1) The Minister may, at his discretion, revoke a licence if— (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.
Register of licences.
8.—(1) The Minister shall establish and maintain a register of licences (in this section referred to as “the register”) granted under this Act.
Restriction on carrying on of trade, business or manufacture within a free port.
9.—(1) No person shall carry on a trade, business or manufacture within a free port unless he is the holder of a licence authorising the carrying on of that trade, business or manufacture, as the case may be, within that free port.
Provisions relating to goods brought into a free port.
10.— (1) (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.
Examination of vehicles, ships, boats, hovercraft and aircraft within 32 kilometres of a free port.
11.—(1) The person driving or in control of, a vehicle in motion within 32 kilometres of a free port shall stop the vehicle on being required to do so by an officer of customs and excise.
Regulations by Minister for Finance.
12.—(1) The Minister for Finance may make regulations: (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.
Regulations by Minister.
13.—(1) The Minister may, with the consent of the Minister for Finance, make regulations for the management and control of a free port.
Laying of orders and regulations before the Oireachtas.
14.— Every order and regulation (other than an order under section 17
Expenses.
15.—The expenses incurred by the Minister or the Minister for Finance in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
Disposal of moneys payable under Act.
16.—(1) All fees and other moneys payable to the Minister under this Act shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister for Finance.
Short title, construction and commencement.
17.—(1) This Act may be cited as the Free Ports Act, 1986.
1O.J. No. L143, 29.6.71, p. 28 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais