Customs Act 2015

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 andsection 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 undersubsection (2)and Article 3 or the obligation to disclose unaccompanied cash undersubsection (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 withsubsection (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 withsubsection (9)is warranted.

(9) Where an officer of customs determines that –

(a) the circumstances warrant a further detention of cash detained in accordance withsubsection (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 withsubsection (8).

(10) Where –

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

(b) no determination is made within the period of 30 days referred to insubsection (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 tosubsection (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 bysubsection (2)(a), or

(b) make cash available for control as required bysubsection (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 undersubsection (3)(a), or

(b) make unaccompanied cash available for control as required bysubsection (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 undersubsection (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 bysection 2of 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.”