3.— (1) A traveller who enters a preclearance area shall—

(a) present himself or herself without delay at the preclearance facility for the purpose of applying for permission to enter,

(b) make an accurate written declaration of all goods required to be declared in accordance with instructions issued by or on behalf of the Minister and made available to the traveller in the preclearance area, and

(c) comply with any requirement of an Irish law enforcement officer or a preclearance officer under section 7(2).

(2) A traveller who contravenes paragraph (a), (b) or (c) of subsection (1) shall be guilty of an offence.

(3) Where a traveller is accused of an offence under subsection (2) in respect of subsection (1)(b), it shall be a good defence to show that he or she had reasonable grounds for believing that his or her declaration was duly made in accordance with that provision.

(4) Where section 5(5)(a) applies, no proceedings shall be instituted against a traveller under subsection (2) in respect of subsection (1)(b) in relation to any particular goods.