10. (1) The pilot-in-command of an aircraft entering the State, unless otherwise authorised or exempted—

(a) for the first time after such entry, or

(b) at any time while it is carrying passengers, crew, baggage, conveyances, goods or stores brought in that aircraft from a place outside the State and not yet cleared by customs in the State,

shall not cause or permit it to land at any place other than a customs airport.

(2) The pilot-in-command of an aircraft departing the State, unless otherwise authorised or exempted, shall not cause or permit it to depart from any place other than a customs airport.

(3) In addition to the requirements of subsections (1) and (2), any landing at or departure from a customs airport shall be in compliance with the conditions or restrictions attaching to the appointment of that airport as a customs airport.

(4) The pilot-in-command of an aircraft to which subsection (1) applies, unless otherwise authorised or exempted, shall ensure that all passengers, crew, baggage, conveyances, goods and stores are only disembarked or unloaded at a place approved under section 7(1)(b) or (c), as appropriate.

(5) The pilot-in-command of an aircraft to which subsection (2) applies, unless otherwise authorised or exempted, shall ensure that all passengers, crew, baggage, conveyances, goods and stores are only embarked or loaded at a place approved under section 7(1)(b) or (c), as appropriate.

(6) Subsections (1), (3) and (4) do not apply to the pilot-in-command of an aircraft that is required by law or other requirement relating to aviation or that is compelled by accident, stress of weather, or other unavoidable cause, to—

(a) land at a place other than a customs airport, or

(b) disembark the passengers or crew, or land the baggage, conveyances, goods and stores at a place other than that approved under section 7(1)(b) or (c), as appropriate.

(7) The pilot-in-command of an aircraft departing to a place outside the State shall not, following its departure, cause or permit the aircraft to land at a place in the State other than a customs airport, unless the aircraft is required by law or other requirement relating to aviation, or is compelled by accident, stress of weather, or other unavoidable cause, to land at such other place.

(8) The pilot-in-command of an aircraft referred to in subsections (6) and (7) which lands at a place in the State other than a customs airport shall—

(a) notify an officer of customs of the aircraft’s landing, and

(b) comply with any directions given by that officer with regard to the aircraft, passengers, crew, baggage, conveyances, goods or stores carried.

(9) Where an aircraft entering or departing the State lands at or departs from a customs airport in contravention of the conditions or restrictions attaching to the appointment of that airport, the licensee or person having charge of that airport shall notify the relevant customs officer of such landing or departure.

(10) The notification referred to in subsections (8) and (9) shall be given within such time and in such form and manner as the Commissioners may determine.

(11) A person who contravenes subsection (1), (2), (3), (4), (5), (7), (8), (9) or (10) commits an offence and is liable on summary conviction to a fine of €5,000.