Customs Act 2015
Number 18 of 2015
CUSTOMS ACT 2015
REVISED
Updated to 22 November 2021
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 the Child and Family Agency (Amendment) Act 2021 (34/2021), enacted 24 November 2021, and all statutory instruments up to and including the Maritime Jurisdiction Act 2021 (Commencement) Order 2021 (S.I. No. 601 of 2021), made 17 November 2021, 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 22 November 2021
CONTENTS
Preliminary and General
Section
1. Short title, construction and commencement
5. Continuity and construction of certain references to old and new law
Customs Controls
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
12A. Customs control at customs ports
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
20. Proceedings for condemnation by court
21. Proceedings in relation to offences
23. Presumptions and onus of proof
24. Other penalties to which a person may be liable
Powers of Officers of Customs
25. Power to enter, inspect and patrol certain places
27. Power to board and search conveyances
29. Power to search premises or land
31. Powers relating to persons entering or leaving State
33. Power to detain goods and conveyances
34. Power to seize goods and conveyances
35. Power to deal with seizures, before and after condemnation
Administration
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
Customs Appeals
48. Effect of lodgement of appeal on decision to which appeal relates
49. Service of notices and determinations
Miscellaneous
50. Prohibited or restricted goods on importation or exportation
52. Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997
Repeals and Revocations
Enactments Repealed
Statutory Instruments Revoked
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 22 November 2021
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).