Customs-Free Airport (Amendment) Act, 1958

What is this act about?

This law amends and expands the Customs-free Airport Act of 1947, primarily by regulating the carrying on of trades, businesses, or manufacturing within the airport and controlling the duty-free sale of goods.

Who it applies to: Any person wishing to carry on a trade, business, or manufacture within the airport; Licensees operating within the airport.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 14
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The granting, refusal, and conditions of licences for trades, businesses, or manufacturing within the airport.
The revocation or variation of such licences.
The establishment and maintenance of a register for these licences.
The bringing of goods into the airport for duty-free retail sale.

Who does this act apply to?

Any person wishing to carry on a trade, business, or manufacture within the airport.
Licensees operating within the airport.

What are the key points?

The Minister may grant or refuse a licence for carrying on a trade, business, or manufacture within the airport, considering factors like existing operations outside the airport and the use of air transport.
Licences can have conditions attached, and failure to comply can result in a fine not exceeding fifty pounds.
A register of licences will be maintained, open for inspection for a fee of one shilling.
No person shall carry on a trade, business, or manufacture within the airport without a licence, unless it was already operating at the commencement of this Act or is an air transport service, with a fine not exceeding one hundred pounds for contravention.

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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 (14)

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

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CUSTOMS-FREE AIRPORT (AMENDMENT) ACT, 1958.

ARRANGEMENT OF SECTIONS Section

Section 1

Interpretation.

Section 2

Grant of licence to carry on trade, business or manufacture within the airport.

Section 3

Application for licence.

Section 4

Conditions attached to licence.

Section 5

Revocation or variation of licence.

Section 6

Section 7

Restriction on carrying on of trade, business or manufacture within the airport.

Section 8

Non-application of the Control of Manufactures Acts, 1932 and 1934, and Industrial Development (Encouragement of External Investment) Act, 1958.

Section 9

Bringing goods into the airport for duty-free retail sale.

Section 10

Amendment of section 6 of the Principal Act.

Section 11

Amendment of section 13 of the Principal Act.

Section 12

Collection and disposal of fees.

Section 13

Prosecution of offences.

Section 14

Short title, construction and collective citation.

Acts Referred to Customs-free Airport Act, 1947 1947, No. 5 Industrial Development (Encouragement of External Investment) Act, 1958 1958, No. 16 The Public Offices Fees Act, 1879 1879, c.58 Number 29 of 1958.

CUSTOMS-FREE AIRPORT (AMENDMENT) ACT, 1958.

AN ACT TO AMEND AND EXTEND THE CUSTOMS-FREE AIRPORT ACT, 1947 . [25th November, 1958.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Interpretation.

1.—In this Act— “licence” means a licence granted under section 2 of this Act; “the Principal Act” means the Customs-free Airport Act, 1947 .

Grant of licence to carry on trade, business or manufacture within the airport.

2.—(1) The Minister may, in his discretion and after consultation with the Minister for Finance, grant or refuse to grant to any person a licence authorising the carrying on within the airport of any trade, business or manufacture in respect of which the restriction imposed by section 7 of this Act applies.

(2)In exercising his discretion, the Minister shall have regard, in particular, to— (a) the extent to which the trade, business or manufacture in respect of which the licence is sought is carried on in the State outside the airport, and (b) the extent to which air transport will be used in or in connection with the carrying on of the trade, business or manufacture.

Application for licence.

3.—(1) Any person may apply to the Minister for a licence.

(2)Every application shall— (a) be in writing, (b) be sent to the Secretary, Department of Industry and Commerce, 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.

4.—(1) The Minister may attach to a licence such conditions as he thinks proper, including conditions in regard to either or both of the following matters— (a) the date, fixed by the Minister after consultation with the licensee, on or before which the licensee shall begin to carry on within the airport the trade, business or manufacture authorised by the licence, (b) if the licensee should at any time after the grant of the licence begin to carry on within the airport any trade, business or manufacture not authorised by the licence, the discontinuance thereof at the request of the Minister.

(2)If a licensee does not comply with a condition attached to his licence, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding fifty pounds.

Revocation or variation of licence.

5.—(1) The Minister may, in 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 in relation to goods brought into the airport for the purposes of the trade, business or manufacture authorised by the licence.

(2)The Minister may, with the consent of the licensee, vary at any time the conditions attached to a licence.

(3)Before revoking a licence, the Minister shall give not less than seven days' notice of his intention to the licensee and shall consider any representations made to him by the licensee within that time.

6.—(1) The Minister shall establish and maintain a register of licences (in this section referred to as the register) granted under section 2 of this Act.

(2)There shall be entered in the register in respect of each licence— (a) the name of the person to whom the licence was granted, and (b) the trade, business or manufacture to which the licence relates.

(3)The register shall be kept in the Department of Industry and Commerce, Dublin, and shall be open to inspection, subject to the payment of a fee of one shilling for each inspection, during such times as the Minister may direct.

(4)Where a licence is transferred by the holder thereof, the person to whom it is transferred shall notify the Minister of the transfer and the name of that person shall be entered in the register.

Restriction on carrying on of trade, business or manufacture within the airport.

7.—(1) Subject to subsection (2) of this section, no person shall carry on a trade, business or manufacture within the airport unless he is the holder of a licence authorising the carrying on of that trade, business or manufacture, as the case may be, within the airport.

(2)The restriction effected by subsection (1) of this section on the carrying on of any trade, business or manufacture within the airport shall not apply in respect of— (a) a trade, business or manufacture which is being carried on within the airport at the commencement of this Act, or (b) an air transport service or any activity of an air transport operator necessarily or usually associated with the operation of an air transport service, not being the supplying for sale on or use on aircraft of any goods of a kind liable to a duty of customs or excise.

(3)A person who contravenes this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding one hundred pounds.

(4)This section shall come into operation on such day as may be fixed therefor by order of the Minister.

Non-application of the Control of Manufactures Acts, 1932 and 1934, and Industrial Development (Encouragement of External Investment) Act, 1958 .

8.—Neither the Control of Manufactures Acts, 1932 and 1934, nor the Industrial Development (Encouragement of External Investment) Act, 1958 , shall apply to a trade, business or manufacture carried on within the airport in pursuance of a licence.

Bringing goods into the airport for duty-free retail sale.

9.—(1) The Minister may, subject to such conditions as he may, with the consent of the Minister for Finance, impose, permit goods to be brought— (a) directly into the airport from outside the State, or (b) into the airport from another part of the State without payment of any duty of customs or excise which may be chargeable thereon, for sale by retail within the airport either for shipment as aircraft stores or to persons leaving or outside the State.

(2)Section 6, as amended by this Act, of the Principal Act shall not apply in relation to— (a) the bringing of goods into the airport in conformity with a permission under this section, or (b) the selling by retail within the airport of goods so brought in either for shipment as aircraft stores or to persons leaving or outside the State.

Amendment of section 6 of the Principal Act.

10.—Section 6 of the Principal Act is hereby amended by— (a) the insertion after subsection (2) of the following subsections: “(2A) Neither— (a) goods brought directly into the airport from outside the State, nor (b) goods brought into the airport from another part of the State which are liable to a duty of customs or excise and in respect of which the duty has not been paid, shall be used for personal use or consumption within the airport or sold by retail therein. (2B) Any person who receives or disposes of or assists any person concerned in receiving or disposing of, or who has in his possession, goods, knowing that in respect of the goods a contravention of any of the preceding subsections of this section has occurred or is intended, 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.”, and (b) the insertion in subsection (3) after “contravention of” of “subsection (1) or subsection (2) of ” and after “this section” of “or who contravenes or is concerned in contravening or assists any person concerned in contravening subsection (2A) of this section ”.

Amendment of section 13 of the Principal Act.

11.—(1) The power to make regulations conferred on the Minister by section 13 of the Principal Act shall not extend to the making of regulations permitting the carrying on of trades, businesses or manufactures within the airport.

(2)Paragraph (b) of subsection (1) of the said section 13 is hereby repealed.

Collection and disposal of fees.

12.—(1) All fees payable under this Act shall be collected and taken in such manner as the Minister for Finance shall from time to time direct and shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of that Minister.

(2)The Public Offices Fees Act, 1879, shall not apply in respect of any fees payable under this Act.

Prosecution of offences.

13.—An offence under any section of this Act may be prosecuted by the Minister.

Short title, construction and collective citation.

14.—(1) This Act may be cited as the Customs-free Airport (Amendment) Act, 1958.

(2)The Principal Act and this Act may be cited together as the Customs-free Airport Acts, 1947 and 1958.

(3)This Act, except in so far as it relates to the Customs, shall be construed as one with the Principal Act and, in so far as it relates to the Customs, shall be construed as one with the Customs Acts.

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