Customs Act 2015


Number 18 of 2015


CUSTOMS ACT 2015

REVISED

Updated to 25 May 2018


This Revised Act is an administrative consolidation of the Customs Act 2015. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including Data Protection Act 2018 (7/2018), enacted 24 May 2018, and all statutory instruments up to and including Data Protection Act 2018 (Establishment Day) Order 2018 (S.I. No. 175 of 2018), made 24 May 2018, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 18 of 2015


CUSTOMS ACT 2015

REVISED

Updated to 25 May 2018


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Related legislation

This Act is not collectively cited with any other Act.

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1985, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Data Protection Act 2018 (7/2018)

Finance (Tax Appeals) Act 2015 (59/2015)

All Acts up to and including Data Protection Act 2018 (7/2018), enacted 24 May 2018, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 (S.I. No. 615 of 2016)

Customs (Electronic Filing of Returns) Order 2016 (S.I. No. 614 of 2016)

Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016 (S.I. No. 613 of 2016)

Customs (Reports Inwards and Outwards by Vessels) Regulations 2016 (S.I. No. 612 of 2016)

Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016)

European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016)

All statutory instruments up to and including Data Protection Act 2018 (Establishment Day) Order 2018 (S.I. No. 175 of 2018), made 24 May 2018, were considered in the preparation of this revision.


Number 18 of 2015


CUSTOMS ACT 2015

REVISED

Updated to 25 May 2018


CONTENTS

PART 1

Preliminary and General

Section

1. Short title, construction and commencement

2. Interpretation

3. Repeals and revocations

4. Saver

5. Continuity and construction of certain references to old and new law

PART 2

Customs Controls

6. Customs ports and airports

7. Approval of places within customs ports and airports

8. Customs control of movement of vessels into and out of State

9. Report inwards and outwards of vessels

10. Customs control of movement of aircraft into and out of State

11. Report inwards and outwards of aircraft

12. Control of persons and their baggage

13. Control of postal traffic

PART 3

Offences, Penalties and Proceedings

14. Offences relating to improper importation or exportation of goods

15. Miscellaneous customs offences

16. Trial of offences summarily or on indictment

17. Forfeiture

18. Notice of seizure

19. Notice of claim

20. Proceedings for condemnation by court

21. Proceedings in relation to offences

22. Damages

23. Presumptions and onus of proof

24. Other penalties to which a person may be liable

PART 4

Powers of Officers of Customs

25. Power to enter, inspect and patrol certain places

26. Power to stop conveyances

27. Power to board and search conveyances

28. Power to examine goods

29. Power to search premises or land

30. Power to search persons

31. Powers relating to persons entering or leaving State

32. Power of arrest

33. Power to detain goods and conveyances

34. Power to seize goods and conveyances

35. Power to deal with seizures, before and after condemnation

PART 5

Administration

36. Duties of customs

37. Authorisations

38. Exercise of functions

39. Regulations

PART 6

EU and International Obligations

40. Administrative penalties for contravention of Customs Acts

41. Naples II Convention and CIS Decision

42. Controls of cash entering or leaving European Union through the State

43. Council Convention on centralised customs clearance

PART 7

Customs Appeals

44. Definitions

45. Appeal to Commissioners

46. Determination of appeal

47. Appeal Commissioners

48. Effect of lodgement of appeal on decision to which appeal relates

49. Service of notices and determinations

PART 8

Miscellaneous

50. Prohibited or restricted goods on importation or exportation

51. Interest

52. Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997

SCHEDULE 1

Repeals and Revocations

PART 1

Enactments Repealed

PART 2

Statutory Instruments Revoked

SCHEDULE 2

Council Convention on Centralised Customs Clearance Concerning the Allocation of National Collection Costs Retained When Traditional Own Resources are Made Available to the EU Budget


Acts Referred to

Central Bank Act 1942 (No. 22)

Communications Regulation (Postal Services) Act 2011 (No. 21)

Criminal Procedure Act 1967 (No. 12)

Customs (Amendment) Act 1942 (No. 21)

Customs (Officers) Act 1881 (44 & 45 Vict., c. 30)

Customs Act 1849 (12 & 13 Vict., c. 90)

Customs Act 1956 (No. 7)

Customs Acts

Customs and Excise (Miscellaneous Provisions) Act 1988 (No. 10)

Customs and Excise (Mutual Assistance) Act 2001 (No. 2)

Customs and Inland Revenue Act 1878 (41 & 42 Vict., c. 15)

Customs and Inland Revenue Act 1879 (42 & 43 Vict., c. 21)

Customs and Inland Revenue Act 1883 (46 & 47 Vict., c. 10)

Customs Consolidation Act 1853 (16 & 17 Vict., c. 107)

Customs Consolidation Act 1876 (39 & 40 Vict., c. 36)

Customs Consolidation Act 1876 Amendment Act 1887 (50 & 51 Vict., c. 7)

Customs Tariff Act 1876 (39 & 40 Vict., c. 35)

Customs, Inland Revenue and Savings Banks Act 1877 (40 & 41 Vict., c. 13)

Data Protection Act 1988 (No. 25)

Data Protection Acts 1988 and 2003

Finance (No. 2) Act 2008 (No. 25)

Finance Act 1914 (4 & 5 Geo. 5, c.10)

Finance Act 1925 (No. 28)

Finance Act 1933 (No. 15)

Finance Act 1934 (No. 31)

Finance Act 1936 (No. 31)

Finance Act 1938 (No. 25)

Finance Act 1940 (No. 14)

Finance Act 1943 (No. 16)

Finance Act 1946 (No. 15)

Finance Act 1952 (No. 14)

Finance Act 1963 (No. 23)

Finance Act 1967 (No. 17)

Finance Act 1969 (No. 21)

Finance Act 1971 (No. 23)

Finance Act 1974 (No. 27)

Finance Act 1976 (No. 16)

Finance Act 1978 (No. 21)

Finance Act 1983 (No. 15)

Finance Act 1992 (No. 9)

Finance Act 1997 (No. 22)

Finance Act 2001 (No. 7)

Finance Act 2003 (No. 3)

Finance Act 2007 (No. 11)

Finance Act 2010 (No. 5)

Finance Act 2011 (No. 6)

Income Tax Acts

Interpretation Act 2005 (No. 23)

Medical Practitioners Act 2007 (No. 25)

Misuse of Drugs Act 1977 (No. 12)

Nurses Act 1985 (No. 18)

Nurses and Midwives Act 2011 (No. 41)

Petty Sessions Ireland Act 1851 (14 & 15 Vict., c. 93)

Post Office (Parcels) Act 1882 (45 & 46 Vict., c. 74)

Probation of Offenders Act 1907 (7 Edw. 7, c. 17)

Revenue Act 1883 (46 & 47 Vict., c. 55)

Revenue Act 1884 (47 & 48 Vict., c. 62)

Revenue Act 1889 (52 & 53 Vict., c. 42)

Revenue Act 1898 (61 & 62 Vict., c. 46)

Revenue Act 1909 (9 Edw. 7, c. 43)

Road Traffic Act 1961 (No. 24)

Sea-Fisheries and Maritime Jurisdiction Act 2006 (No. 8)

Smuggling Act 1805 (45 Geo. 3, c. 121)

Smuggling Act 1807 (47 Geo. 3 sess. 2, c. 66)

Smuggling Act 1808 (48 Geo. 3, c. 84)

Smuggling Act 1809 (49 Geo. 3, c. 62)

Smuggling Act 1819 (59 Geo. 3, c.121)

Smuggling Act 1822 (3 Geo. 4, c.110)

Taxes Consolidation Act 1997 (No. 39)


Number 18 of 2015


CUSTOMS ACT 2015

REVISED

Updated to 25 May 2018


An Act to revise and partially consolidate the law relating to customs; to repeal the Customs Consolidation Act 1876 and certain other enactments; to make provision in connection with Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code; to give continuing effect to the Customs Co-operation Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on mutual assistance and co-operation between customs administrations, done at Brussels on 18 December 1997 (Naples II Convention); to give effect to the Council Convention on centralised customs clearance concerning the allocation of national collection costs retained when traditional own resources are made available to the EU budget, done at Brussels on 10 March 2009; to give effect to Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (CIS Decision); and to provide for related matters.

[18 th June, 2015]

Be it enacted by the Oireachtas as follows:

Annotations:

Editorial Notes:

E1

Act included in group of Acts made subject to appeal provisions by Taxes Consolidation Act 1997 (29/1997), Part 40A, as inserted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 34, S.I. No. 110 of 2016.

E2

Electronic filing of certain returns mandated (31.12.2016) by Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2016 (S.I. No. 615 of 2016), in effect as per reg. 1(2). Note that this SI, reg. 7 revoked Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014 (S.I. No. 475 of 2014).