Customs (Amendment) Act, 1942

What is this act about?

This law amends the Customs Acts to clarify certain provisions regarding the search for unlawfully exported goods, the meaning of "prohibited goods," and the process for pursuing penalties under these acts. It aims to remove doubts about how these existing laws should be interpreted and applied.

Who it applies to: Any person suspected of carrying or possessing goods for unlawful exportation; Officers of customs and excise, including members of the Gárda Síochána and public service personnel involved in preventing illegal trade.

At a glance

Country: Ireland
Area of law: Tax law
Articles: 4
Source: irishstatutebook.ie
Text retrieved: 2026-06-17
Explanation updated: 2026-07-07

What does this act regulate?

The power of search in relation to goods that are prohibited from being exported or require special authorization.
The definition of "prohibited goods" within the Customs Acts, clarifying it includes both prohibited imports and exports.
The procedure for bringing legal proceedings to recover penalties under the Customs Acts.

Who does this act apply to?

Any person suspected of carrying or possessing goods for unlawful exportation.
Officers of customs and excise, including members of the Gárda Síochána and public service personnel involved in preventing illegal trade.

What are the key points?

An officer of customs and excise can search anyone reasonably suspected of carrying goods for unlawful exportation.
If a person is to be searched, they can demand to be brought before a superior officer, who will decide if the search proceeds.
Female persons must only be searched by a woman.
Obstructing an officer in their search duties is an offense, punishable by a customs penalty not exceeding one hundred pounds.

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 (4)

Section 1
Section 2
Section 3
Section 4

Customs (Amendment) Act, 1942 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 1942 Customs (Amendment) Act, 1942 Customs (Amendment) Act, 1942 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 21 of 1942.

CUSTOMS (AMENDMENT) ACT, 1942.

ARRANGEMENT OF SECTIONS Section

Section 1

Power of search in relation to unlawful exportation.

Section 2

Meaning of the expression “prohibited goods” in the Customs Acts.

Section 3

Proceedings for penalties under the Customs Acts.

Section 4

Short title and construction.

Act Referred to Finance Act, 1936 No. 31 of 1936 Number 21 of 1942.

CUSTOMS (AMENDMENT) ACT, 1942.

AN ACT TO AMEND THE CUSTOMS ACTS AND TO REMOVE DOUBTS IN REGARD TO THE CONSTRUCTION OF CERTAIN PROVISIONS OF THOSE ACTS AND IN REGARD TO CERTAIN PROCEEDINGS THEREUNDER. [29th July, 1942.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:— Power of search in relation to unlawful exportation.

1.—(1) In this section— the expression “officer of customs and excise” includes a member of the Gárda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods; 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 such person.

(2)This section applies to all goods the exportation of which is for the time being prohibited by law or for the exportation of which a licence or other special authorisation is for the time being required by law.

(3)An officer of customs and excise or a person acting on the instructions of an officer of customs and excise may (subject to the provisions of this section) search any person whom such officer reasonably suspects of carrying or having in his possession any goods to which this section applies for the purpose or with the intent of exporting such goods or of bringing them to any place for exportation or of otherwise aiding, abetting, or procuring the exportation thereof.

(4)Whenever an 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 collector or other superior officer of customs and excise, whereupon the following provisions shall have effect, that is to say:— (a) such officer of customs and excise shall, with all reasonable speed and before searching him or causing him to be searched, bring such person before a collector or other superior officer of customs and excise; (b) such superior officer shall hear the representations of such officer and of such person and shall either, as he shall think proper, direct that such person be discharged without being searched or direct that he be searched forthwith; (c) every direction given under the next preceding paragraph of this sub-section by any such superior officer as aforesaid shall be complied with by all persons concerned.

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

(6)Every person who obstructs, resists, or interferes with an 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, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a customs penalty not exceeding one hundred pounds.

Meaning of the expression “prohibited goods” in the Customs Acts.

2.—For the purpose of removing doubts, it is hereby declared— (a) that the expression “prohibited goods” where it occurs in sections 172 , 182 , 202 , 204 , and 205 , respectively, of the Customs Consolidation Act, 1876 , includes and always included goods the export of which is prohibited as well as goods the import of which is prohibited and that section 19 (amending the said section 205 ) of the Finance Act, 1936 (No. 31 of 1936), has and always had effect accordingly, and (b) that every act which is declared by section 12 of the Customs and Inland Revenue Act, 1881 , to be an offence is and always was an offence under that section whether done in relation to the illegal exportation or attempted exportation of goods or the illegal importation or attempted importation of goods.

Proceedings for, penalties under the Customs Acts.

3.—In order to remove doubts, it is hereby enacted that proceedings in any court of competent jurisdiction for the recovery of a penalty under the Customs Acts may be, and might always have been, brought in the name or at the suit of the Attorney-General.

Short title and construction.

4.—(1) This Act may be cited as the Customs (Amendment) Act, 1942.

(2)This Act shall be construed together with the Customs Acts.

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