43. (1) The Convention shall have the force of law in the State and judicial notice shall be taken of it.

(2) The Commissioners are designated as the authorising customs authorities or the assisting customs authorities, as the case may be, for the purposes of Articles 3, 4 and 5 of the Convention, and they shall comply with those Articles.

(3) In this section, “Convention” means 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 (the text of which in the English language is set out for ease of reference in Schedule 2).