Customs Act 2015

• (b) the person, unless consent is so given, shall not be searched by an officer or other person (who is not a registered medical practitioner or a registered nurse), of another sex, and

• (c) where the search of the person involves removal of clothing, other than headgear or a coat, jacket, glove or similar article of clothing, no other officer or person of another sex shall be present unless either that person is a registered medical practitioner or a registered nurse, or the officer considers that the presence of that person is necessary by reason of the violent conduct of the person being searched.

• (3) An officer of customs who decides to search a person under this section may require the person to accompany such officer to a customs office or to such other place as may be specified by that officer for the purpose of being so searched at that office or other place, and may arrest without warrant any person who fails to comply with this requirement.

• (4) A requirement mentioned in subsection (3) shall remain in force until the search in relation to which it is made is completed, but such search shall be carried out as soon as is practicable.

• (5) Where an officer of customs has reasonable grounds to suspect that a person is in possession of a controlled drug or other thing which is concealed internally, then such officer may detain the person and, as soon as is practicable thereafter—

• (a) present the person, or

• (b) bring and present the person,

to a member of the Garda Síochána.

• (6) In this section—

“registered nurse” means a nurse whose name is registered in—

• (a) the register of nurses established under section 27 of the Nurses Act 1985, or

• (b) the nurses division of the register of Nurses and Midwives established under section 46 of the Nurses and Midwives Act 2011;

“registered medical practitioner” means a registered medical practitioner within the meaning of the Medical Practitioners Act 2007.

31. Powers relating to persons entering or leaving State

31. (1) An officer of customs may, subject to subsection (2), stop any person entering or leaving the State and question that person with respect to—

• (a) the person’s arrival or departure,

• (b) the person’s identity, usual place of residence and actual or intended address within the State,

• (c) the person’s baggage, and

• (d) anything included in that baggage or brought by that person by whatever means,

and the officer may examine any such baggage or thing.

• (2) The power specified in subsection (1) shall only be exercised in respect of a person arriving or purporting to arrive from another Member State or departing to or purporting to depart to another Member State where the officer of customs has reasonable grounds to suspect that the person entering or leaving the State—

• (a) may be engaged in—

• (i) the importation into the State of non-Community goods (including any such goods that have been conveyed through one or more other Member States),

• (ii) the exportation of goods from the Community, or

• (iii) the carriage of goods which are subject to any prohibition or restriction on importation or exportation,

or

• (b) has not come from another Member State or is not travelling to another Member State.

32. Power of arrest

32. Where an officer of customs has reasonable grounds to suspect that a person is committing or has committed an offence under—

• (a) section 14 or 15, or

• (b) any provision of the Taxes Consolidation Act 1997 that provides that it is an offence to assault an officer of customs,

such officer may arrest that person without warrant.

33. Power to detain goods and conveyances

33. (1) Where an officer of customs has reasonable grounds to suspect that any goods—

• (a) are being or have been imported, or

• (b) are being, or are intended to be, exported,

either without payment of any duty of customs payable on them or in contravention of any prohibition or restriction on their importation or exportation, the goods may be detained by the officer until such examination, enquiries or investigations as may be deemed necessary by him or her, or by another officer, have been made for the purpose of determining to the satisfaction of either such officer whether or not the goods were imported, or were being, or were intended to be, exported.

• (2) Where any goods are detained by an officer under subsection (1), all conveyances and other things made use of in their importation or exportation, as the case may be, may also be detained by the officer.

• (3) Where a determination referred to in subsection (1) has been made in respect of any goods, or upon the expiry of 30 days from the date on which those goods were detained, whichever is the earlier, the goods, together with any conveyances, or things detained with them under subsection (2), shall either be seized as liable to forfeiture under the Customs Acts, or released, as appropriate.

• (4) Where an officer of customs has reasonable grounds to suspect that any goods being imported or exported are goods that may be required as evidence in any criminal proceedings under any enactment other than the Customs Acts, the officer may detain such goods for such period of time as may be required to determine if they are so required as evidence and may place such goods in the custody of the Garda Síochána or another authority as appropriate for the purpose of such proceedings.

34. Power to seize goods and conveyances

34. (1) Any goods or conveyances that are liable to forfeiture under the Customs Acts may be seized by an officer of customs.

• (2) Any thing detained or seized under the Customs Acts may, in addition to being duly kept by an officer of the Commissioners, also be kept in any secure premises or place designated by the Commissioners for such purpose, and the Commissioners may designate a premises or place under the control of a person contracted to them for such purpose.

35. Power to deal with seizures, before and after condemnation

35. (1) The Commissioners may, in their discretion, restore anything seized as liable to forfeiture under the Customs Acts.

• (2) Without prejudice to subsection (1), the Commissioners may as they think fit, and notwithstanding that the thing seized has not yet been condemned, or deemed to have been condemned, as forfeited—

• (a) if a notice of claim in relation to such thing has been duly given under section 19, deliver it up to the claimant on payment to them of such sum as they deem proper, being a sum not exceeding that which represents the value of the thing, including any tax or duty on it that has not been paid, or

• (b) if the thing seized is, in the opinion of the Commissioners, of a perishable or hazardous nature, sell or destroy it.

• (3) If, where anything is delivered up, sold or destroyed under subsection (2), it is held by the court in condemnation proceedings under section 20 that such thing was not liable to forfeiture at the time of its seizure, the Commissioners shall, subject to any deduction allowed under subsection (4), on demand tender to such claimant—

• (a) where a sum has been paid by such claimant under subsection (2)(a), an amount equal to that sum,

• (b) if the thing has been sold under subsection (2)(b), an amount equal to the proceeds of sale, or

• (c) if the thing has been destroyed under subsection (2)(b), an amount equal to the market value of the thing at the time of its seizure.

• (4) Where the amount to be tendered under subsection (3) includes any sum on account of any duty or tax chargeable on the thing which has not been paid before its seizure, the Commissioners may deduct from the amount so much of it as represents the duty or tax.

• (5) If the claimant accepts any amount tendered under subsection (3), such claimant shall not be entitled to maintain proceedings in any court on account of the seizure, detention, sale or destruction of the thing concerned.

• (6) All goods seized by an officer of customs as liable to forfeiture shall after condemnation of such goods be either sold or destroyed or otherwise disposed of in such manner as the Commissioners may direct.

PART 5 Administration

36. Duties of customs

36. (1) All duties of customs shall be under the care and management of the Commissioners and the Commissioners are the customs authority for the purposes of the Customs Code.

• (2) The Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving and accounting for duties of customs in the like and in as full and ample a manner as they are authorised to do in relation to any other duties and taxes under their care and management.

37. Authorisations

37. (1) The Commissioners may—

• (a) authorise any officer of the Commissioners to be an officer of customs, and

• (b) authorise such officers and other persons for collecting, receiving, managing and accounting for any duties of customs and for functions in connection with the application of prohibitions and restrictions on the importation and exportation of goods and for any other function deemed necessary by the Commissioners as are not required to be authorised by some other authority,

and the holders of such authorisations shall have power to execute the duties of their respective offices in every part of the State.

• (2) All such authorisations shall continue in force, notwithstanding the death, or the ceasing to hold office, of any Commissioner.

• (3) The Commissioners may revoke an authorisation made under this section.

38. Exercise of functions

38. (1) Any act or thing required or permitted by the Customs Acts to be done by the Commissioners in relation to duties of customs may be done by any one Commissioner.

• (2) Any power, function or duty conferred or imposed on the Commissioners by the Customs Acts (other than under section 6, 39 and 41) may be exercised or performed on their behalf, and subject to their direction and control, by an officer of the Commissioners authorised by them in writing for that purpose.

39. Regulations

39. (1) The Commissioners may make regulations in relation to all or any of the following matters:

• (a) securing, paying, collecting, remitting or repaying of duties of customs;

• (b) the procedures relating to conveyances, goods, crew and passengers and their baggage on their arrival in the State and departure from the State;

• (c) applying any of the provisions of the Customs Acts to—

• (i) pipelines and goods conveyed in or discharged from or charged into pipelines,

• (ii) cables and electricity transmitted by such cables, or

• (iii) postal packets in cross-border mail.

• (2) The Minister may, subject to subsection (3), make regulations specifying the customs controls to apply in relation to, and generally regulating for customs purposes, the importation into or exportation from the State of any goods by land.

• (3) In particular, but without prejudice to the generality of subsection (2), regulations under that subsection may—

• (a) apply all or any of the provisions of the Customs Acts, subject to such modifications as the Minister considers appropriate, to the importation into or exportation from the State by land of any goods,

• (b) prohibit the importation into or exportation from the State by land of all goods or any classes of goods, except by such routes within the State or at such places on the land frontier, and on such days and during such hours, as may be prescribed by those regulations,

• (c) require any person in charge of any train or other vehicle entering or leaving the State by land, to stop such train or vehicle at any specified place, and to allow an officer of customs to examine such train or vehicle or any goods in either of them and to take account of such goods,

• (d) require any person in charge of any vehicle travelling at any time, within such area as may be specified, to stop such vehicle upon request by an officer of customs and allow that officer to examine the vehicle and any goods in it and to take account of such goods, or

• (e) require any person in charge of any train or other vehicle to stop such train or vehicle and to answer all such questions relating to his or her journey, or to any goods conveyed by the train or vehicle as may be put to him or her by an officer of customs.

• (4) Regulations made under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners or the Minister, as the case may be, to be necessary for the purposes of giving full effect to the Customs Acts.

• (5) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling that regulation is passed by Dáil Éireann within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.

• (6) A person who contravenes a provision of regulations made under this section which is stated in the regulations to be a penal provision, commits an offence.

• (7) A person convicted of an offence under this section is liable, on summary conviction, to a fine of €5,000.

• (8) In this section—

“cable” means a cable or system of cables, together with any apparatus or associated works, used for the transmission of electricity into or out of the State;

“pipeline” means a pipe or system of pipes, together with any apparatus or associated works, used for the conveyance of goods into or out of the State.

PART 6 EU and International Obligations

40. Administrative penalties for contravention of Customs Acts

40. (1) A person who—

• (a) fails to comply with a duty, obligation, requirement or condition imposed under the Customs Acts which relates to F7[Article 135, Article 233(1), (2) and (3) or Article 242 of the Customs Code Regulation] is liable to a penalty of €500 in respect of each such failure,

• (b) fails to comply with a duty, obligation, requirement or condition imposed under the Customs Acts which relates to a declaration, in respect of each such failure, where the person—

• (i) does not make the declaration, he or she is liable to a penalty of €2,000,

• (ii) does not make the declaration within the time limit specified under the Customs Acts, he or she is liable to a penalty of €250 for each month or part of a month during which the return remains outstanding, subject to a maximum penalty of €2,000,

• (iii) makes an incorrect or incomplete declaration, he or she is liable to a penalty of €100,

• (iv) makes a declaration using an electronic data-processing technique while not in possession of the required supporting documents, he or she is liable to a penalty of €100,

or

• (c) fails to comply with a duty, obligation, requirement or condition imposed under the Customs Acts which relates to a matter other than those specified in paragraph (a) or (b), is liable to a penalty of €250 in respect of each such failure.

• (2) Where the person referred to in subsection (1) is a body of persons and they fail to comply with a duty, obligation, requirement or condition imposed under the Customs Acts, then the person acting in the capacity of secretary to such body is liable to a separate penalty of an equivalent amount to that stated in that subsection in respect of each such failure.

• (3) Any penalty payable under this section is deemed to be a debt due to the Minister for the benefit of the Central Fund and shall be payable to the Commissioners.

• (4) Chapter 3A (inserted by section 98 of the Finance (No. 2) Act 2008) of Part 47 of the Taxes Consolidation Act 1997 shall apply to any penalty payable under this section and Part 7 shall not apply.

• (5) Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs.

• (6) In this section—

“declaration” means any declaration, return or statement required to be made by a person in accordance with the Customs Acts and includes a declaration made using an electronic data-processing technique;

“supporting documents” means the documents—

• (a) required under the Customs Acts to support a declaration, and

• (b) where the declaration is made using an electronic data-processing technique, which are required to be in the possession of the person making the declaration.

41. Naples II Convention and CIS Decision

41. (1) Subject to this Act, the Naples II Convention which was given the force of law in the State by section 2 of the Act of 2001, continues to have the force of law in the State and judicial notice shall be taken of it.

• (2) The Commissioners are designated as—

• (a) the national authority for the purposes of Articles 7(1) and 8(2) of the CIS Decision, and

• (b) the competent customs administration for the purposes of Article 10 of the CIS Decision.

• (3) The Data Protection Commissioner—

• (a) who was designated by section 6 of the Act of 2001 as the national supervisory authority for the purposes of the Naples II Convention, continues to be so designated, and

• (b) is designated as the national supervisory authority for the purposes of Article 24 of the CIS Decision.

• (4) F8[...]

• (5) F8[...]

• (6) Subject to subsection (7), the State shall not be bound by Articles 20, 21 and 23 of the Naples II Convention or any part of those Articles.

• (7) The Government may, by order, provide that the State shall be bound by Articles 20, 21 or 23 of the Naples II Convention or any part of those Articles.

• (8) The Minister may make regulations for the purpose of enabling the Naples II Convention and the CIS Decision to have full effect.

• (9) Without prejudice to the generality of subsection (8), regulations under this section may contain such incidental, supplementary and consequential provisions as appear to the Minister to be necessary or expedient for the purposes of those regulations.

• (10) F8[...]

• (11) For the purposes of Article 26 of the Naples II Convention, paragraph (5)(a) of that Article shall continue to apply in the State.

• (12)
• (a) Where a declaration is made pursuant to Article 26(4) of the Naples II Convention specifying that paragraph (5)(b) of that Article shall apply in the State, the Minister may by order declare that the declaration (the text of which shall be set out in the order) has been made.

• (b) Subsection (11) shall cease to have effect on the commencement of an order made under paragraph (a).

• (13) Judicial notice shall be taken of any ruling or decision of, or expression of opinion by, the Court of Justice of the European Union on any question as to the meaning or effect of any provision of the Naples II Convention or the CIS Decision.

• (14) Where it is proposed to make an order under subsection (7) or (12), a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made unless a resolution approving of the draft has been passed by each such House.

• (15) In this section—

"Act of 2001" means Customs and Excise (Mutual Assistance) Act 2001;

"CIS Decision" means Council Decision 2009/917/JHA of 30 November 2009^6 on the use of information technology for customs purposes;

"Customs Information System (CIS)" means the joint automated system for customs purposes established by Article 1 of the CIS Decision;

"Naples II Convention" means the Customs Co-operation Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on mutual assistance and co-operation between customs administrations, done at Brussels on 18 December 1997.

42. F9[Controls of cash entering or leaving European Union through the State

42. (1) As provided for by Article 2, the Commissioners, as the customs authority in the State, are the competent authority to apply the 2018 Regulation.

• (2) As provided for by Article 3, a carrier entering or leaving the European Union carrying cash of a value of €10,000 or more is obliged to make a declaration to the competent authority and to make the cash available to the competent authority for control and, for that purpose, in the case of such carrier so entering or leaving the European Union through the State –

• (a) the declaration shall be made to the Commissioners in accordance with Article 3, and

• (b) the cash shall be made available to the Commissioners for control.

• (3) As provided for by Article 4, the sender or recipient, or a representative of the sender or recipient, of unaccompanied cash of a value of €10,000

^6O.J. No. L323, 30.9.2009, p.20

or more entering or leaving the European Union may be required to make a disclosure declaration to the competent authority and to make the cash available to the competent authority for control and, for that purpose, in the case of such unaccompanied cash entering or leaving the European Union through the State –

• (a) an officer of customs may, by notice to the sender or recipient, or a representative of the sender or recipient, as the case may be, of the unaccompanied cash, require the making of a disclosure declaration to the Commissioners within 30 days from the date of the notice in accordance with Article 4,

• (b) the officer of customs may detain the cash until the person notified under paragraph (a) makes the disclosure declaration, and

• (c) the person notified under paragraph (a) shall make the unaccompanied cash available to the Commissioners for control.

• (4) Notice under subsection (3) shall be given in writing and the notice shall be deemed to have been duly given to the person concerned –

• (a) if it is delivered to the person personally,

• (b) if it is addressed to the person and left or forwarded by post to the person at the usual or last known place of abode or business of the person or, in the case of a body corporate, at its registered or principal office, or

• (c) if the person has no known address in the State, by publication of the notice in the Iris Oifigiúil.

• (5) For the purposes of –

• (a) checking if a carrier has complied with the obligation to declare, on entering or leaving the European Union, that he or she has possession of cash of a value of €10,000 or more, or

• (b) recording the information and details referred to in Article 3(2) where a carrier is carrying cash of a value of less than €10,000 and there are indications that the cash is related to criminal activity,

an officer of customs may do one or more of the following:

• (i) question the carrier on so entering or leaving the European Union through the State;

• (ii) search the carrier’s baggage and means of transport.

• (6) Where, as a consequence of any response or lack of response to any question asked under subsection (5)(i) or a search carried out under subsection (5)(ii), or both, an officer of customs has reasonable grounds to suspect that the carrier –

• (a) is importing into or exporting from the European Union through the State in contravention of the 2018 Regulation and this section, or

• (b) intends or is about to so import or export in contravention of the 2018 Regulation and this section,

cash of a value of €10,000 or more, or cash of a value of less than €10,000 where there are indications that the cash is related to criminal activity, then the officer may search the carrier or cause the carrier to be searched by another officer of customs and section 30(2), (3), (4) and (6) shall apply to the carrying out of such a search under this subsection.

• (7) For the purpose of –

• (a) implementing the obligation to disclose unaccompanied cash of a value of €10,000 or more entering or leaving the European Union, or

• (b) recording the information and details referred to in Article 4(2) where unaccompanied cash of a value of less than €10,000 is entering or leaving the European Union and there are indications that the cash is related to criminal activity,

an officer of customs may search any consignments, conveyances, postal packets, courier shipments, baggage or receptacles which the officer of customs has reasonable grounds to suspect may contain unaccompanied cash.

• (8) Where –

• (a) the obligation to declare accompanied cash under subsection (2) and Article 3 or the obligation to disclose unaccompanied cash under subsection (3) and Article 4 has not been fulfilled, or

• (b) there are reasonable grounds to suspect that accompanied or unaccompanied cash, irrespective of the amount of such cash, is related to criminal activity,

an officer of customs may detain the cash for such period of time or, where the cash has already been detained in accordance with subsection (3)(b), such further period of time, which shall not exceed 30 days, as may be required to determine whether a further detention in accordance with subsection (9) is warranted.

• (9) Where an officer of customs determines that –

• (a) the circumstances warrant a further detention of cash detained in accordance with subsection (8), and

• (b) such further detention of the cash is necessary and proportionate in the circumstances,

the officer of customs may continue to detain the cash for a period of no longer than 90 days from the date it was detained in accordance with subsection (8).

• (10) Where –

• (a) an officer of customs determines that the circumstances do not warrant a further detention of cash in accordance with subsection (9), or

• (b) no determination is made within the period of 30 days referred to in subsection (8),

the officer of customs shall release the cash immediately to the person from whom the cash was detained.

• (11) At any time while cash is detained pursuant to subsection (8) or (9), a judge of the District Court may direct its release if satisfied, on an application made by the person from whom it was detained or a person on whose behalf it was being imported or exported, that there are no, or are no longer, any such grounds for its detention in accordance with this section.

• F10[(12) A person who fails to—

• (a) make a correct and complete declaration as required by subsection (2)(a), or

• (b) make cash available for control as required by subsection (2)(b),

commits an offence and is liable—

• (i) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or both, or

• (ii) on conviction on indictment, to a fine not exceeding €500,000, or imprisonment for a term not exceeding 3 years, or both.]

• F10[(13) A person who fails to—

• (a) make a correct and complete disclosure declaration within 30 days in accordance with a notice under subsection (3)(a), or

• (b) make unaccompanied cash available for control as required by subsection (3)(c),

commits an offence and is liable—

• (i) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or both, or

• (ii) on conviction on indictment, to a fine not exceeding €500,000 or imprisonment for a term not exceeding 3 years, or both.]

• (14) Where a person is charged for an offence under subsection (12) or (13), cash detained from the person by virtue of this section may continue to be detained until the prosecution is finally determined.

• (15) In this section, “2018 Regulation” means Regulation (EU) No. 2018/1672 of the European Parliament and of the Council of 23 October 20182 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005.

• (16) A word or expression that is used in this section and is also used in the 2018 Regulation has the same meaning in this section as it has in that Regulation.

• (17) A reference in this section to a numbered Article is a reference to the Article so numbered of the 2018 Regulation.

• (18) Part 7 shall not apply to any decision of an officer of customs made under this section.]

43. Council Convention on centralised customs clearance

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).

PART 7 Customs Appeals

44. Definitions

44. In this Part—

F11["Appeal Commissioner" has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;]

“appellant” means a person who appeals to the Commissioners or to the Appeal Commissioners, as the case may be, under section 45 or 47;

“decision” means any official act of the Commissioners or an officer of the Commissioners, being an act having legal effect on one or more specific or identifiable persons, relating to or under the Customs Acts, including a ruling on a particular case or a binding information within the meaning of F12[Article 33 of the Customs Code Regulation], but excluding a determination by the Commissioners under section 46.

45. Appeal to Commissioners

45. (1) Any person who has paid or is liable to pay import duty or export duty or who has complied with or is required to comply with a decision notified in writing and is, or was, required to pay an amount of such duty or is otherwise bound by such decision, may appeal to the Commissioners against the liability or the decision or the amount of such duty or the implementation of the decision.

• (2) Any person who has claimed and has either been refused or has received a remission or repayment of import duty or export duty may appeal to the Commissioners against the decision concerned in respect of the refusal of, or the amount of such repayment, or the refusal of or the extent of such remission.

• (3) Any person who has requested the Commissioners to give a decision relating to the application of the Customs Acts and who has not obtained, in accordance with the provisions of those Acts, a ruling on that request, may appeal to the Commissioners.

• (4) An appeal under this section shall be by notice in writing and shall—

• (a) specify in detail the grounds of the appeal, and

• (b) be lodged with the Commissioners within 30 days from the date of—

• (i) the payment by the person of an amount of the import duty or export duty concerned,

• (ii) the notification of the person by the Commissioners of a decision in accordance with F13[Article 22(3) of the Customs Code Regulation],

• (iii) the person being called upon by the Commissioners to pay an amount of import duty or export duty or to comply with a decision,

• (iv) the remission or repayment of an amount of import duty or export duty,

• (v) the notification of the person by the Commissioners of a refusal of remission or repayment by them of import duty or export duty,

• F14[(vi) where an application for a decision under Article 22 of the Customs Code Regulation has been made and no decision has been taken within the time period for the taking of a decision under Article 22(3) of the Customs Code Regulation, the expiry of that period,]

or within such longer period as the Commissioners may allow.

46. Determination of appeal

46. (1) An appeal shall be determined by the Commissioners and any such determination shall, subject to subsection (5), be made within 30 days from the lodgement of the notice of appeal, unless there are reasonable grounds to extend that period, in which case the Commissioners shall so inform the appellant before the expiry of the period, stating the reasons for extending it and indicating the further reasonable period of time which they consider necessary for the determination of the appeal.

• (2) The Commissioners may designate one or more of their officers (“designated officers”) to perform the functions of the Commissioners under this section, but only one such officer shall determine any particular appeal.

• (3) A designated officer shall not determine an appeal against a decision made by that officer.

• (4) The Commissioners shall notify the appellant by notice in writing of their determination of an appeal and the reasons for their determination.

• (5) Where a notice of appeal has been lodged with the Commissioners but the appeal has not been determined within the period referred to in subsection (1), there shall be deemed to have been a determination by the Commissioners on the last day of the said period that the appeal was not upheld, but such deeming shall cease to have effect if a determination is subsequently made by the Commissioners before a determination is made by the Appeal Commissioners under F15[section 949AJ of the Taxes Consolidation Act 1997] in respect of the matter concerned.

47. Appeal Commissioners

F16[47. A person aggrieved by a determination of the Commissioners made under section 46 may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.]

48. Effect of lodgement of appeal on decision to which appeal relates

48. (1) The lodgement of a notice of appeal under section 45 or 47 shall not, pending the determination of the appeal by the Commissioners or, as the case may be, the Appeal Commissioners, cause the implementation of the decision to which the appeal relates to be suspended.

• (2) The Commissioners shall, however, suspend the implementation of such a decision in whole or in part where they have reasonable grounds to believe that the decision is inconsistent with the Customs Acts or that irreparable loss would be likely to be caused to the person concerned by the implementation of such a decision.

• (3) Where the decision concerned causes import duties or export duties to be charged, the suspension of implementation of the decision shall be subject to the existence or provision, within the meaning of the Customs Code, of a security unless that security requirement would be likely, owing to the debtor’s circumstances, to cause serious financial difficulties to him or her.

• (4) Where liability to import duty or export duty or compliance with a decision is the subject of criminal proceedings or a decision is pending on whether to initiate criminal proceedings in respect of such liability or compliance, then an appeal may not be brought under section 45 or 47 against such liability or compliance or the amount of such import duty or export duty or any repayment or remission connected with or sought in respect of such liability until any such criminal proceedings are determined or a decision is duly taken not to initiate criminal proceedings.

49. Service of notices and determinations

49. (1) Any notice or other document which is required to be served on the Commissioners, including a notice of appeal under section 45 F17[...] shall be addressed to the Revenue Commissioners, Dublin Castle, in the city of Dublin.

• (2) Prima facie evidence of any notice or determination given under the Customs Acts by the Commissioners or an officer of the Commissioners, may be given in any proceedings by the production of a document purporting—

• (a) to be a copy of the notice, or

• (b) if the details specified in the notice are contained in an electronic, photographic or other record maintained by the Commissioners, to reproduce those details in so far as they relate to that notice,

and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised to do so.

PART 8 Miscellaneous

50. Prohibited or restricted goods on importation or exportation

50. Goods subject to any prohibition or restriction on importation or exportation in any enactment shall be prohibited or restricted goods on importation or exportation, as the case may be, for the purposes of the Customs Acts and the provisions of the Customs Acts shall apply accordingly.

51. Interest

51. F18[...]

52. Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997

52. Section 1078 of the Taxes Consolidation Act 1997 is amended in subsection (2) —

• (a) by substituting the following for paragraph (d):

• “(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force,”,

• (b) by substituting the following for paragraph ( j):

“( j) (i) obstructs, impedes, assaults or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purpose of any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force, or

• (ii) attempts in any way to coerce or intimidate any officer of the Revenue Commissioners, or any other person, in connection with the performance of powers or duties under the Acts.”

SCHEDULE 1 Repeals and Revocations

Section 3

Part 1 Enactments Repealed

Item Session and Chapter Short Title (if any) or Extent of Repeal Subject (1) or (3) Number and Year (4)

• (2)

1 1805 (45 Geo. 3, Smuggling Act 1805 The whole Act c.121)

2 1807 (47 Geo. 3 Smuggling Act 1807 The whole Act sess.2, c.66)

3 1808 (48 Geo. 3, Smuggling Act 1808 The whole Act c.84)

4 1809 (49 Geo. 3, Smuggling Act 1809 The whole Act c.62)

5 1819 (59 Geo. 3, Smuggling Act 1819 The whole Act c.121)

6 1822 (3 Geo. 4, Smuggling Act 1822 The whole Act c.110)

7 1849 (12 & 13 Vict., Customs Act 1849 The whole Act c.90) (S.43)

8 1853 (16 & 17 Vict., Customs Consolidation S.324 to S.331 c.107) Act 1853

9 1876 (39 & 40 Vict., Customs Tariff Act 1876 The whole Act c.35)

10 1876 (39 & 40 Vict., Customs Consolidation The whole Act c.36) Act 1876

11 1877 (40 & 41 Vict., Customs, Inland The whole Act c.13) Revenue and Savings Banks Act 1877

12 1878 (41 & 42 Vict., Customs and Inland S.4, S.5, S.6 c.15) Revenue Act 1878

13 1879 (42 & 43 Vict., Customs and Inland S.5, S.14 c.21) Revenue Act 1879

14 1881 (44 & 45 Vict., Customs (Officers) Act The whole Act c.30) 1881

15 1882 (45 & 46 Vict., Post Office (Parcels) Act S.14 c.74) 1882

16 1883 (46 & 47 Vict., Customs and Inland S.3 c.10) Revenue Act 1883

Item Session and Chapter Short Title (if any) or Extent of Repeal Subject (1) or (3) Number and Year (4)

• (2)

17 1883 (46 & 47 Vict., Revenue Act 1883 S.3, S.4, S.5, S.6, c.55) S.7, S.8, S.9, S.11

18 1884 (47 & 48 Vict., Revenue Act 1884 S.2, S.3, S.4, S.5 c.62)

19 1887 (50 & 51 Vict., Customs Consolidation The whole Act c.7) Act 1876 Amendment Act 1887

20 1889 (52 & 53 Vict., Revenue Act 1889 S.2, S.3, S.4, S.6, c.42) S.8

21 1898 (61 & 62 Vict., Revenue Act 1898 S.1, S.2, S.4, S.6 c.46)

22 1909 (9 Edw.7, c.43) Revenue Act 1909 S.4

23 1914 (4 & 5 Geo. 5., Finance Act 1914 S.1 c.10)

24 No. 28/1925 Finance Act 1925 S.44

25 No. 15/1933 Finance Act 1933 S.33, S.35

26 No. 31/1934 Finance Act 1934 S.26, S.27

27 No. 31/1936 Finance Act 1936 S.19, S.20

28 No. 25/1938 Finance Act 1938 S.24, S.25

29 No. 14/1940 Finance Act 1940 S.22

30 No. 21/1942 Customs (Amendment) The whole Act Act 1942

31 No. 22/1942 Central Bank Act 1942 S.57

32 No. 16/1943 Finance Act 1943 S.11

33 No. 15/1946 Finance Act 1946 S.15, S.16, S.19

34 No. 14/1952 Finance Act 1952 S.16

35 No. 7/1956 Customs Act 1956 The whole Act

Item Session and Chapter Short Title (if any) or Extent of Repeal Subject (1) or (3) Number and Year (4)

• (2)

36 No. 23/1963 Finance Act 1963 S.31, S.34(1), S.34(2), S.34(3), S.34(4) delete “section 186 of the Customs Consolidation Act 1876, section 3 of the Customs Act 1956, or any enactment of the Customs Acts amended by subsection (3) of this section, or”, S.34(5), S.34(7), S.34(9), S.34(10), S.34(11)

37 No. 17/1967 Finance Act 1967 S.16, S.17

38 No. 21/1969 Finance Act 1969 S.40

39 No. 23/1971 Finance Act 1971 S.29

40 No. 27/1974 Finance Act 1974 S.76

41 No. 16/1976 Finance Act 1976 S.45

42 No. 21/1978 Finance Act 1978 S.29

43 No. 15/1983 Finance Act 1983 S.72

44 No. 10/1988 Customs and Excise The whole Act (Miscellaneous Provisions) Act 1988

45 No. 9/1992 Finance Act 1992 S.162

46 No. 22/1997 Finance Act 1997 S.94

47 No. 2/2001 Customs and Excise The whole Act (Mutual Assistance) Act 2001

48 No. 7/2001 Finance Act 2001 S.177, S.178, S.179, S.180

49 No. 3/2003 Finance Act 2003 S.80

50 No. 11/2007 Finance Act 2007 S.127

51 No. 5/2010 Finance Act 2010 S.95, S.96

52 No. 6/2011 Finance Act 2011 S.54

Part 2 Statutory Instruments Revoked

Item S.I. No. and Year Short Title Extent of Revocation

• (1) (2) (3) (4)

1 S.I. No. 189 of Customs and Excise (Aircraft) The whole 1964 Regulations 1964 Regulations

2 S.I. No. 143 of Relief from Customs Duties The whole Order 1965 (Fairs, Exhibitions and Similar Events)

Order 1965

3 S.I. No. 144 of Relief from Customs Duties The whole Order 1965 (Professional Equipment) Order 1965

4 S.I. No. 223 of Relief from Customs Duties The whole Order 1965 (Packings) Order 1965

5 S.I. No. 131 of Customs and Excise (Aircraft) The whole 1967 (Amendment) Regulations Regulations 1967

6 S.I. No. 117 of Customs (Land Frontier) The whole 1968 Regulations 1968 Regulations

7 S.I. No. 334 of European Communities Regulations 3, 4, 1972 (Customs) Regulations 1972 5, 6, 7, 8, 9, 10, 11, 12

8 S.I. No. 324 of Customs (Land Frontier) The whole 1978 Regulations 1978 Regulations

9 S.I. No. 211 of European Communities The whole 1980 (Customs) (Amendment) Regulations Regulations 1980

10 S.I. No. 202 of European Communities The whole 1982 (Customs) (No. 2) Regulations Regulations 1982

11 S.I. No. 78 of European Communities The whole 1983 (Customs) Regulations 1983 Regulations

12 S.I. No. 365 of European Communities The whole 1984 (Customs) Regulations 1984 Regulations

13 S.I. No. 366 of European Communities The whole 1984 (Customs) (No. 2) Regulations Regulations 1984

14 S.I. No. 299 of Customs (Land Frontier) The whole 1988 Regulations 1988 Regulations

15 S.I. No. 177 of European Communities The whole 1989 (Customs) (Revocation of Regulations Statutory Instruments)

Regulations 1989

16 S.I. No. 57 of European Communities The whole 1991 (Customs & Excise) Regulations Regulations 1991

Item S.I. No. and Year Short Title Extent of Revocation

• (1) (2) (3) (4)

17 S.I. No. 174 of European Communities The whole 1991 (Customs & Excise) Regulations (Amendment) Regulations 1991

18 S.I. No. 368 of European Communities The whole 1991 (Customs & Excise) Regulations (Amendment) (No. 2) Regulations 1991

19 S.I. No. 431 of European Communities Regulations 4, 5, 1992 (Customs) (No. 2) 6, 7, 8, 9, 10, Regulations 1992 15, 16, 17

20 S.I. No. 432 of European Communities The whole 1992 (Customs) (No. 3) Regulations Regulations 1992

21 S.I. No. 433 of European Communities The whole 1992 (Community Transit) Regulations Regulations 1992

22 S.I. No. 61 of European Communities (TIR The whole 1993 carnet and ATA Carnet- Regulations Transit) Regulations 1993

23 S.I. No. 355 of European Communities The whole 1995 (Customs Appeals) Regulations Regulations 1995

24 S.I. No. 114 of European Communities The whole 1996 (Customs Declarations) Regulations Regulations 1996

25 S.I. No. 254 of Customs and Excise (Mutual The whole 2004 Assistance) Act 2001 Regulations

(Section 8) (Protection of Manual Data) Regulations 2004

26 S.I. No. 281 of European Communities The whole 2007 (Controls of Cash Entering Regulations or Leaving the Community) Regulations 2007

SCHEDULE 2 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

Section 43

THE CONTRACTING PARTIES, Member States of the European Union:

HAVING REGARD to Council Decision No 2007/436/EC, Euratom of 7 June 2007 ^8 on the system of the European Communities’ own resources (hereinafter referred to as the Decision),

CONSIDERING Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 ^9 implementing the abovementioned Decision on own resources (hereinafter referred to as the Regulation),

CONSIDERING that centralised clearance, and other simplifications of customs formalities, within the meaning of Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 ^10 laying down the Community Customs Code (hereinafter referred to as the Modernised Customs Code) may help create conditions favourable to trade,

CONSIDERING that the Single Authorisation as defined by Article 1(13) of Commission Regulation (EC) No 2454/93^11 provides the same benefits for the period until the Modernised Customs Code has become applicable,

CONSIDERING the Council’s statement of 25 June 2007 on the sharing of duty collection costs, on VAT and on statistics under the centralised clearance system and the statement of the Council and the Commission of 25 June 2007 on the evaluation of the functioning of the centralised clearance system,

TAKING ACCOUNT of Articles 17 and 120 of the Modernised Customs Code which respectively provide for the recognition of the validity of decisions taken by customs authorities throughout the Community, and stipulate the conclusive force of the results of verifications throughout the territory of the Community,

WHEREAS:

• (1) The management of centralised clearance, which may be combined with simplifications of customs formalities, where goods are declared for free circulation in a Member State but presented to customs in another Member State implies administrative expenditure in both Member States. That justifies a partial redistribution of the collection costs which are retained when traditional own resources are made available to the Community budget in accordance with the Regulation.

• (2) That redistribution, carried out by the Contracting Party where the customs declaration is lodged for the benefit of the Contracting Party where the goods are presented, corresponds to a total of 50 % of the retained collection costs.

• (3) Smooth implementation of the redistribution of collection costs requires the adoption of specific procedures in the form of a Convention between the Contracting Parties.

• (4) This Convention is to be applied by the Contracting Parties in accordance with their national laws and procedures,

HAVE AGREED AS FOLLOWS:

CHAPTER I

^8OJ No. L163, 23.06.2007, p.17 ^9OJ No. L130, 31.05.2000, p.1 ^10OJ No. L145, 04.06.2008, p.1

^11OJ No. L253, 11.10.1993, p.1

SCOPE AND DEFINITIONS

Article 1

Article 2

For the purposes of this Convention, the following definitions shall apply:

• (a) ‘authorisation’ means any authorisation issued by the customs authorities which allows the release of goods for free circulation at the customs office responsible for the place where the authorisation holder is established, irrespective of the customs office where the goods are presented;

• (b) ‘Authorising Customs Authorities’ means the customs authorities of the participating Member State which allow the release of the goods for free circulation at the customs office responsible for the place where the authorisation holder is established, irrespective of the customs office where the goods are presented;

• (c) ‘Assisting Customs Authorities’ means the customs authorities of the participating Member State which assist the authorising customs authorities in the supervision of the procedure and the release of the goods;

• (d) ‘import duties’ means customs duties payable on the importation of goods;

• (e) ‘collection costs’ means the amounts which the Member States are authorised to retain in accordance with Article 2(3) of the Decision or a corresponding provision of any other subsequent decision which may replace it.

CHAPTER II

DETERMINATION AND REDISTRIBUTION OF COLLECTION COSTS

Article 3

^12OJ No. L253, 11.10.1993, p.1

• (a) the name and address of the authority competent for receiving the information under paragraph 1;

• (b) the references of the bank account into which the amount of collection costs to be redistributed shall be paid.

• (a) the identification of the authorisation;

• (b) the date on which the amount of established own resources is credited in accordance with Articles 9 and 10 of the Regulation;

• (c) the amount of own resources made available, taking into account possible repayment or post-clearance recovery of import duties;

• (d) the amount of collection costs retained.

Article 4

The amount of the collection costs to be redistributed by the Member State of the Authorising Customs Authorities to the Member State of the assisting customs authorities shall be equal to fifty per cent (50 %) of the amount of the collection costs retained.

Article 5

The rate of interest on arrears shall be the interest rate applied by the European Central Bank to its most recent main refinancing operation carried out before the first calendar day of the half-year in question (the reference rate), plus two percentage points.

For a Member State of the Authorising Customs Authorities which is not participating in the third stage of economic and monetary union, the reference rate referred to above shall be the equivalent rate set by its national central bank. In that case, the reference rate in force on the first calendar day of the half-year in question shall apply for the following six months.

CHAPTER III

DISPUTE SETTLEMENT

Article 6

Any dispute arising between the Contracting Parties in relation to the interpretation or functioning of this Convention shall be resolved as far as possible by negotiation. If no solution is found within three months, the Contracting Parties concerned may by common accord choose a mediator to resolve the dispute.

CHAPTER IV

IMPLEMENTATION AND FINAL PROVISIONS

Article 7

Article 8

Article 9

This Convention shall be reviewed by the Contracting Parties at the latest three years after the date of application of the Modernised Customs Code and if necessary may be amended on the basis of that review in accordance with Article 8.

Article 10

In witness whereof, the undersigned Plenipotentiaries have hereunto set their hands.

Done at Brussels on the tenth day of March in the year two thousand and nine in a single original in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish and Swedish languages, each text being equally authentic, the original being deposited in the archives of the General Secretariat of the Council of the European Union.

Footnotes