Customs Act 2015
Control of persons and their baggage
12. (1) A person entering or leaving the State shall—
(a) at such place as the Commissioners may designate and in such manner as the Commissioners may determine, declare to an officer of customs any goods included in his or her baggage or brought with him or her, which are liable to any duty or tax, or are subject to any prohibition or restriction on importation or exportation,
(b) answer such questions as may be put to him or her by an officer of customs, in exercise of the powers conferred on the officer by section 31, with respect to—
(i) the person’s arrival or departure,
(ii) the person’s identity, usual place of residence and actual or intended address within the State,
(iii) the person’s baggage, and
(iv) anything included in that baggage or brought by that person by whatever means,
(c) if required by that officer, produce and unpack that baggage and any such thing for examination, and repack it following such examination, and
(d) remain present for the duration of such examination.
(2) For the purposes of subsection (1)(a), where a channel system is in place at a customs port or customs airport, a person entering the State shall declare, by electing to enter and entering the red channel, that he or she has in his or her baggage, or has brought with him or her goods that are liable or may be liable to any duty or tax, or that are subject or may be subject to any prohibition or restriction on importation.
(3) A person entering the State who leaves a place approved under section 7(1) , or who leaves a customs port or customs airport, without making a declaration under subsection (1) shall be deemed to have declared that there are no goods included in his or her baggage or brought with him or her, that are liable or may be liable to any duty or tax, or that are subject or may be subject to any prohibition or restriction on importation.
(4) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine of €5,000.
(5) In this section and in section 13 , “duty or tax” means duties of customs, excise duty or Value-Added Tax payable on goods imported or exported.