Customs-Free Airport Act, 1947

What is this act about?

This law allows for the creation and management of a special airport where normal import and export customs laws do not apply, treating it as outside the State for customs purposes. It aims to facilitate international trade by establishing a customs-free zone.

Who it applies to: The Minister for Industry and Commerce and the Minister for Finance; Individuals and entities involved in bringing goods into or out of the Customs-free airport.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 16
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The establishment and definition of a Customs-free airport.
The management and control of this airport.
How import and export laws apply to goods moving into, out of, and within the airport area.
Restrictions on bringing certain goods into the airport for personal use or retail.

Who does this act apply to?

The Minister for Industry and Commerce and the Minister for Finance.
Individuals and entities involved in bringing goods into or out of the Customs-free airport.
Public officers, including customs and excise officers, Garda Síochána members, and other specified officials, who have duties related to the airport.

What are the key points?

The Minister, with the concurrence of the Minister for Finance, can declare land to be a Customs-free airport and can change its boundaries.
The airport must only comprise land belonging to the State.
Import and export laws generally do not apply to goods moving directly between the airport and countries outside the State, unless specified by regulations.
Goods brought from the airport into other parts of the State are considered imported, and goods brought into the airport from other parts of the State are considered exported.
Goods for personal use, consumption, or retail sale within the airport can only be brought from another part of the State, and any applicable duties must be paid beforehand.

Tax law

Health (Homes For Incapacitated Persons) Act, 1964

Planning and Development (Amendment) Act 2025

Finance (Miscellaneous Provisions) Act, 1935

Finance (Local Property Tax) (Amendment) Act 2015

Finance Act, 1952

Customs and Excise (Miscellaneous Provisions) Act, 1988

Disclosure of Certain Information For Taxation and Other Purposes Act, 1996

Finance Act, 1924

Tax law

Legal text

Contents (16)

Section 1
Section 2
Section 3
Section 4
Section 5
Section 6
Section 7
Section 8
Section 9
Section 10
Section 11
Section 12
Section 13
Section 14
Section 15
Section 16

Customs-Free Airport Act, 1947 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 1947 Customs-Free Airport Act, 1947 Customs-Free Airport Act, 1947 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 5 of 1947.

CUSTOMS-FREE AIRPORT ACT, 1947.

ARRANGEMENT OF SECTIONS Section

Section 1

Interpretation.

Section 2

Establishment of customs-free airport.

Section 3

Management and control of airport.

Section 4

Non-application of import and export laws to airport.

Section 5

Application of import and export laws to traffic between airport and other parts of State.

Section 6

Restriction on bringing of consumer goods into airport.

Section 7

Entry to airport by certain public officers.

Section 8

Authorised officers.

Section 9

Searching of persons.

Section 10

Searching of aircraft, vessels, vehicles and places in airport.

Section 11

Examination of vehicles within twenty miles of airport.

Section 12

Regulations by Minister for Finance.

Section 13

Regulations by Minister for Industry and Commerce.

Section 14

Laying of orders and regulations before Oireachtas.

Section 15

Expenses.

Section 16

Short title.

Number 5 of 1947.

CUSTOMS-FREE AIRPORT ACT, 1947.

AN ACT TO PROVIDE FOR THE ESTABLISHMENT AND MAINTENANCE OF A CUSTOMS-FREE AIRPORT AND FOR OTHER MATTERS CONNECTED THEREWITH. [18th March, 1947.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Interpretation.

1.—(1) In this Act— the expression “the airport” means the land which, under section 2 of this Act, for the time being constitutes the Customs-free airport; the expression “authorised officer” means a person appointed under section 8 of this Act; the word “goods” includes things of every kind, whether animate or inanimate; the word “land” includes land covered with water and any part of the territorial waters of the State; the expression “the Minister” means the Minister for Industry and Commerce; the expression “officer of customs and excise” includes a member of the Garda Síochána and any person in the public service who is for the time being employed in the prevention of smuggling.

(2)This Act so far as it relates to the Customs shall be construed as one with the Customs Acts.

Establishment of customs-free airport.

2.—(1) The Minister, with the concurrence of the Minister for Finance, may by order declare that, on and after a specified date, the land enclosed within the limits defined by the order shall be the Customs-free airport for the purposes of this Act.

(2)The Minister, with the concurrence of the Minister for Finance, may from time to time by order amend the order under subsection (1) of this section by varying the limits of the airport.

(3)The airport shall comprise only land which for the time being belongs to the State.

Management and control of airport.

3.—The airport shall be under the control and management of the Minister.

Non-application of import and export laws to airport.

4.—The laws for the time being in force relating to the importation and exportation of goods shall not apply to the bringing of goods directly into and out of the airport from and to countries outside the State, except in so far as these laws are applied by regulations made under this Act.

Application of import and export laws to traffic between airport and other parts of State.

5.—(1) Where goods are brought from the airport into any other part of the State, the following provisions shall have effect:— (a) the goods shall be deemed, for the purposes of the laws for the time being in force relating to importation, to have been imported; (b) the time at which the importation of the goods shall be deemed to have occurred shall be— (i) for the purposes of the charge of a duty of customs thereon, the time at which the entry of the goods under the Customs Acts is delivered, (ii) for all other purposes, the time at which the goods are actually brought across the limits of the airport into another part of the State; (c) the place at which the importation of the goods shall be deemed to have occurred shall be that point on the limits of the airport at which the goods are brought into another part of the State.

(2)Where goods are brought into the airport from any other part of the State, the following provisions shall have effect:— (a) the goods shall be deemed, for the purposes of the laws for the time being in force relating to exportation, to have been exported; (b) the time at which the exportation of the goods shall be deemed to have occurred shall be the time at which the goods actually come within the limits of the airport; (c) the place at which the exportation of the goods shall be deemed to have occurred shall be that point on the limits of the airport at which the goods are brought into the airport.

Restriction on bringing of consumer goods into airport.

6.—(1) Goods shall not be brought into the airport for personal use or consumption within the airport or for sale by retail therein except from another part of the State.

(2)If goods to which subsection (1) of this section relates are liable to a duty of customs or excise the duty shall be paid before they are brought into the airport from another part of the State and the goods shall not be entitled to drawback or allowance.

(3)Any person who brings or is concerned in bringing or who assists any person concerned in bringing goods into the airport in contravention of this section shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods, including the duty payable thereon, or one hundred pounds, at the election of the Revenue Commissioners, and he may either be detained or proceeded against by summons.

(4)Any goods in respect of which an offence under this section may have been committed, together with all aircraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be forfeited.

Entry to airport by certain public officers.

7.—(1) Officers of customs and excise, inspectors and collectors of taxes, members of the Garda Síochána and officers and servants of a Minister of State, the Irish Land Commission, the Commissioners of Public Works in Ireland or a local authority may, in the discharge of their official duties, at all times enter the airport and buildings, aircraft, ships, boats and vehicles therein.

(2)If any person prevents or obstructs any entry authorised by subsection (1) of this section, or attempts to do so, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.

Authorised officers.

8.—(1) The Minister may appoint persons to be authorised officers for the purposes of this Act.

(2)For the enforcement of laws extended to the airport by regulations made by the Minister under this Act, an authorised officer shall have the powers of an officer of customs and excise under the Customs Acts.

(3)Goods seized by an authorised officer in the execution of his duty under this Act shall be destroyed or otherwise disposed of as the Minister may direct.

Searching of persons.

9.—(1) This section applies to all uncustomed goods, goods brought into the airport in contravention of section 6 of this Act and goods the importation or exportation of which is for the time being prohibited or restricted by law.

(2)In this section references to the searching of a person include the opening (if necessary by force) and searching of any box, bag, package or other article carried by or for him.

(3)An authorised officer, officer of customs and excise, or a person acting on the instructions of any such officer, may search (subject to the provisions of this section) a person whom the officer reasonably suspects of carrying or having in his possession any goods to which this section applies.

(4)Whenever an authorised officer or officer of customs and excise proposes to search, or cause to be searched, any person, that person may demand that he be brought before a superior officer, whereupon the following provisions shall have effect: (a) the authorised officer or officer of customs and excise shall, with all reasonable speed and before searching him or causing him to be searched, bring that person before a superior officer; (b) the superior officer shall hear the representations of the said officer and of that person and shall either, as he shall think proper, direct that that person be discharged without being searched or direct that he be searched forthwith; (c) every direction given under paragraph (b) of this subsection by a superior officer shall be complied with by all persons concerned.

(5)No female shall be searched under this section otherwise than by a female.

(6)If any person obstructs, resists, or interferes with an authorised officer or officer of customs and excise in the exercise of the powers conferred on him by this section or, in particular, refuses to be or resists being searched under this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

Searching of aircraft, vessels, vehicles and places in airport.

10.—(1) This section applies to all uncustomed goods, goods brought into the airport in contravention of section 6 of this Act and goods the importation or exportation of which is for the time being prohibited or restricted by law.

(2)An authorised officer, officer of customs and excise, or a person acting on the instructions of any such officer, may, within the limits of the airport, go on board any aircraft, ship or boat and enter any vehicle, house, shop, cellar, warehouse, room or other place and search for goods to which this section applies and, in case of resistance, he may break open doors, chests, trunks and packages.

(3)If any person obstructs, resists or interferes with an authorised officer or officer of customs and excise in the exercise of the powers conferred on him by this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

Examination of vehicles within twenty miles of airport.

11.—(1) The person driving, or in control of, a vehicle in motion within twenty miles of the airport shall stop the vehicle on being required to do so by an officer of customs and excise.

(2)An officer of customs and excise may search any vehicle within twenty miles of the airport and examine and take an account of any goods therein.

(3)The person driving, or in control of, a vehicle within twenty miles of the airport and every person therein shall truly answer all questions put to him by an officer of customs and excise in relation to his journey or to goods in the vehicle.

(4)If any person contravenes, whether by act or omission, any provision of this section or obstructs, resists or interferes with an officer of customs and excise in the exercise of the powers conferred on him by this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

Regulations by Minister for Finance.

12.—(1) The Minister for Finance may make regulations— (a) applying, for the purposes of this Act, any of the provisions of the Customs Acts, subject to such modifications as he considers appropriate, (b) adapting or modifying, for the purposes of this Act, any of the provisions of the statutes which relate to the duties of excise and the management of those duties, (c) governing the movement of persons, aircraft, ships, boats, vehicles and goods into and out of the airport 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, (d) prescribing the places where and the form and manner in which entry of goods under the Customs Acts shall be delivered and duties of customs shall be paid.

(2)If any person contravenes, whether by act or omission, any regulation under this section he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding one hundred pounds, and he may either be detained or proceeded against by summons.

(3)Any goods in respect of which an offence under this section may have been committed, together with all aircraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be forfeited.

Regulations by Minister for Industry and Commerce.

13.—(1) The Minister may, with the consent of the Minister for Finance, make regulations for the management and control of the airport and, in particular and without prejudice to the generality of the foregoing, regulations— (a) extending, with or without modification, to the airport any law for the time being in force which, but for section 4 of this Act, would apply to the airport, (b) permitting, on such conditions as the Minister thinks fit to impose, the carrying on of trades, businesses and manufactures within the airport.

(2)Regulations under this section shall, in so far as they concern matters comprised in the administration or business of the Department of Justice, the Department of Health or the Department of Agriculture, be made only with the consent of the Minister who is the head of the Department of State concerned.

(3)If any person contravenes, whether by act or omission, any regulation under this section, he shall, in addition to any other penalty to which he may be liable, be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

Laying of orders and regulations before Oireachtas.

14.—Every order and regulation under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution is passed by either House within the next twenty-one days on which that House has sat after the order or regulation is laid before it annulling the order or regulation, the order or regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.

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.

Short title.

16.—This Act may be cited as the Customs-free Airport Act, 1947.

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

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.