2. (1) In this Act—

“authorised or exempted” means authorised or exempted by the Commissioners;

“contiguous zone of the State” has the same meaning as in F3[the Maritime Jurisdiction Act 2021];

“controlled drug” has the same meaning as in section 2 of the Misuse of Drugs Act 1977;

“Commissioners” means Revenue Commissioners;

“container” has the same meaning as in the Customs Convention on Containers done at Geneva on 2 December 1972;

“contravene” includes, in relation to any provision, a failure to comply with that provision;

“cross-border mail” and “postal packets” have the meanings assigned to them, respectively, by section 6 of the Communications Regulation (Postal Services) Act 2011;

F1["Customs Code" means the Union Customs Code established by the Customs Code Regulation, as last supplemented by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015² and as last implemented by Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015³;]

F2[ "Customs Code Regulation" means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013⁴;]

“conveyance” means any vessel, aircraft, vehicle or other means of transport used in the transportation of goods or passengers;

“customs airport” means an airport appointed under section 6;

“customs port” means a port appointed under section 6;

“duties of customs” has the same meaning as “import duties” or “export duties” have, as the case may be, in the Customs Code;

“enactment” means—

(a) an Act of the Oireachtas,

(b) a statute that was in force in Saorstát Éireann immediately before the date of the coming into operation of the Constitution and that continues in force by virtue of Article 50 of the Constitution,

(c) an instrument made under—

(i) an Act of the Oireachtas, or

(ii) a statute referred to in paragraph (b), or

(d) any legislation of an institution of the European Union for the time being in force;

“exportation” means the exportation or removal from the State of any goods to a place outside the State;

“goods” includes things of every kind, whether animate or inanimate;

“goods subject to any prohibition or restriction on importation” means goods the importation of which is prohibited or restricted by any national or European Union legislation for the time being in force;

“goods subject to any prohibition or restriction on exportation” means goods the exportation of which is prohibited or restricted by any national or European Union legislation for the time being in force;

“importation” means the importation or bringing into the State of any goods from outside the State;

“land”, in relation to aircraft, includes alighting on water;

“land frontier” means the land frontier between the State and Northern Ireland;

“master”, in relation to a vessel, means the person having or taking command or charge of the vessel, but does not include a pilot of that vessel;

“Minister” means Minister for Finance;

“officer of customs” means an officer of the Commissioners authorised by them under section 37 to be an officer of customs, and includes—

(a) an officer of the Commissioners, not so authorised,

(b) a member of the Garda Síochána, or

(c) a member of the Defence Forces,

for the time being employed on any duty or service relating to customs;

“pilot-in-command” means, in relation to an aircraft, the person having or taking command or charge of the aircraft during flight time;

“place” means a place or space or part of a place or space;

“records” means any books, accounts, documents or other recorded information including information recorded electronically or in other non-legible form;

“regulations” means regulations made under section 39;

“repealed enactments” means the enactments repealed or revoked by section 3;

“vehicle” means a mechanically propelled vehicle (within the meaning of the Road Traffic Act 1961) or any other conveyance other than a vessel or an aircraft, and includes any container, trailer, tank or any other thing, which—

(a) is or may be used for the storage of goods in the course of carriage, and

(b) is designed or constructed to be placed on, in or attached to, any such vehicle or other conveyance;

“vessel” means any ship, boat, lighter, barge or water-borne craft of any type whatsoever and includes hovercraft.

(2) A word or expression that is used in this Act and is also used in the Customs Code has the same meaning in this Act as it has in that Code.

(3) In this and every other Act of the Oireachtas (whether passed before or after this Act) “Customs Acts” means this Act and all other enactments relating to customs and includes the Customs Code and any decision of an institution of the European Union relating to customs that is binding on the State.