12B. (1) In this section—

‘carrier’ means a person who has assumed responsibility for carriage of a relevant shipment or an empty vehicle, or the effecting of a relevant movement in relation to goods, into or out of the State by ferry and includes a person who provides haulage services or logistical services in relation to any of the foregoing matters;

‘Council Regulation’ means Council Regulation (EC) No. 1186/2009 of 16 November 2009¹³ setting up a Community system of reliefs from customs duty;

‘Delegated Regulation’ means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015¹⁴ supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code;

‘electronic data processing technique’ means such electronic data processing technique as stands specified by the Commissioners for the purposes of this section;

‘export’ means the exportation or removal from the State of any goods to a place outside the customs territory of the Union;

‘ferry’ means a vessel with facilities that enable vehicles to be driven on board the vessel and to be driven off it;

‘ferry operator’ means a person engaged in the provision of ferry services between a port outside the customs territory of the Union and the State;

‘import’ means the importation or bringing into the State of any goods from outside the customs territory of the Union;

‘master reference number’ has the same meaning as it has in the Delegated Regulation;

‘pre-boarding notification’ shall be construed in accordance with subsection (6);

‘relevant movement’ means each of the following cases where goods are to be imported or exported by ferry in accordance with the Customs Acts and for which a master reference number has not been allocated by the Commissioners, that is to say, a case where:

(a) a customs declaration for goods being imported through postal consignment is to be lodged in accordance with Article 144 of the Delegated Regulation;

(b) goods in postal consignment are being exported in accordance with Article 141(4) of the Delegated Regulation;

(c) an oral customs declaration for temporary admission is intended to be made upon entry into the State in respect of goods being transported in the vehicle concerned in accordance with Articles 136, 163 and 165 of the Delegated Regulation;

(d) goods for export are being moved in accordance with the ATA Convention (within the meaning of the Delegated Regulation) or the Istanbul Convention (within the meaning of the Delegated Regulation);

(e) it is intended to apply for temporary admission relief in respect of imported goods using a valid ATA carnet (within the meaning of the Delegated Regulation);

(f) a paper declaration is intended to be made upon entry into the State in respect of goods being transported in the vehicle concerned for relief from importation charges on the basis of transfer of residence under Chapter I of Title II of the Council Regulation;

(g) a paper declaration is intended to be made upon entry into the State in respect of goods being transported in the vehicle concerned for relief from importation charges on the basis of transfer of business as provided for in Chapter VII of Title II of the Council Regulation;

(h) it is intended to apply for relief from import duty upon entry into the State in respect of goods being transported in the vehicle concerned on the basis that it contains personal property acquired by inheritance as provided for in Chapter III of Title II of the Council Regulation;

(i) relief applies in the case of the importation of a coffin containing a deceased person or an urn containing ashes of a deceased person as provided for in Chapter XXX of Title II of the Council Regulation;

(j) a declaration commonly referred to as a ‘Dip 1 paper declaration’ is intended to be made upon entry into the State in respect of goods being imported by an Embassy or other recognised international institution under section 5 of the Diplomatic Relations and Immunities Act 1967;

(k) any other circumstance arises in which the Customs Acts permits the making of a paper or oral customs declaration in respect of goods contained in the vehicle concerned,

and subsection (2) supplements this definition;

‘relevant shipment’ means all of the particular goods which are to be imported or exported by ferry in accordance with the Customs Acts, or all of the particular goods moved under the customs transit procedure into or out of the State, for which a master reference number has been allocated by the Commissioners.

(2) For the purposes of this section, in addition to what is provided in subsection (1) respecting the expression ‘relevant movement’, a reference in any subsequent provision of this section to a ‘relevant movement’ shall be deemed to include, where the context admits and notwithstanding that there are no goods in the vehicle, a reference to a case of the carriage of an empty vehicle on a ferry.

(3) The following provisions shall have effect in relation to a relevant shipment, or the effecting of a relevant movement in relation to goods, entering or departing the State.

(4) A person who has made a declaration in accordance with the Customs Acts regarding a proposed relevant shipment or who has made or intends to make a paper or oral declaration in accordance with the Customs Acts regarding a proposed relevant movement shall—

(a) provide the master reference number or particulars of the relevant movement relating to the goods concerned to the carrier, where the identity of the carrier is known to him or her, for the purposes of the pre-boarding notification in relation to those goods being completed,

(b) provide the master reference number or particulars of the relevant movement relating to the goods concerned to any other person in the supply chain to whom the identity of the carrier is known, for the purposes of the pre-boarding notification in relation to those goods being completed, or

(c) if by reason of the particular different shipments or movements that will take place, by means of a particular vehicle, both of the preceding cases apply, do each of the things referred to in paragraphs (a) and (b) (for the purposes of the pre-boarding notification in relation to the goods concerned being completed).

(5) Paragraph (a) or (b) (or both, as appropriate) of subsection (4) shall be complied with as soon as—

(a) in the case of that paragraph (a), the information referred to in that paragraph becomes available to the first-mentioned person in that subsection,

(b) in the case of that paragraph (b), the information referred to in that paragraph becomes available to the first-mentioned person in that subsection,

and, in any event, in advance of the check in of the vehicle concerned by the ferry operator at the ferry port of departure.

(6) A carrier shall, in accordance with subsection (7), provide to the Commissioners a statement (in this section referred to as a ‘pre-boarding notification’), that complies with subsection (8), in relation to, as appropriate—

(a) the relevant shipment or relevant shipments of goods contained in a vehicle, or

(b) the relevant movement or relevant movements being effected in relation to goods contained in a vehicle, or

(c) if each of the preceding cases apply, the matters specified in both paragraphs (a) and (b), or

(d) an empty vehicle,

the carriage of goods in which, or the effecting of the relevant movement or movements by which, the carrier has assumed responsibility for.

(7) The pre-boarding notification shall be provided to the Commissioners—

(a) prior to the departure of the vehicle concerned on a ferry bound for, or departing from, the State, and

(b) by means of an electronic data processing technique.

(8) The pre-boarding notification shall—

(a) in the case of subsection (6)(a), contain the master reference numbers of the one or more relevant shipments being carried on the vehicle,

(b) in the case of subsection (6)(b), specify the one or more relevant movements being effected in relation to goods contained in the vehicle,

(c) in the case of subsection (6)(c) —

(i) contain the master reference numbers of the one or more relevant shipments being carried on the vehicle, and

(ii) specify the one or more relevant movements being effected in relation to goods contained in the vehicle,

or

(d) in the case of subsection (6)(d), specify that the vehicle does not contain a relevant shipment and is not being used to effect a relevant movement in relation to goods.

(9) A carrier may appoint a person as the carrier’s agent to fulfil the obligations imposed on the carrier by subsections (6) to (8).

(10) Notwithstanding the appointment of a person under subsection (9) by a carrier, the carrier shall not be relieved of the duty to comply with the foregoing obligations and, accordingly, subsection (9) does not prejudice the application of subsection (11) as it relates to a carrier.

(11) A person who contravenes subsection (4), (5), (6), (7) or (8) commits an offence and is liable, on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both.]