The Customs Act 2015 revises and consolidates the law relating to customs in Ireland. It repeals several older enactments and incorporates provisions to align with EU regulations. The Act is divided into multiple parts, each addressing different aspects of customs control, including the designation of customs ports and airports, the control of vessels and aircraft, and the regulation of postal traffic. It also outlines various offences, penalties, and the powers of customs officers, such as the authority to search premises, conveyances, and individuals. Additionally, the Act includes provisions for administrative penalties, EU and international obligations, and a detailed appeals process for customs decisions. The legislation aims to streamline customs procedures, enhance enforcement capabilities, and ensure compliance with both national and EU laws.
In particular Section 6: Customs Ports and Airports - This section allows the Revenue Commissioners to designate any place in the State as a customs port or airport, subject to conditions or restrictions. It also provides for the amendment or revocation of such designations. Section 14: Offences Relating to Improper Importation or Exportation of Goods - This section outlines various offences related to the evasion of customs duties, improper importation or exportation of goods, and dealing with goods contrary to prohibitions or restrictions. It specifies penalties for these offences, including fines and imprisonment. Section 25: Power to Enter, Inspect and Patrol Certain Places - This section grants customs officers the authority to enter and inspect customs ports, airports, and other designated places without a warrant. It also allows them to patrol and conduct surveillance within certain areas. Section 33: Power to Detain Goods and Conveyances - This section allows customs officers to detain goods and conveyances if they suspect that the goods are being imported or exported without payment of duties or in contravention of prohibitions or restrictions. The goods can be detained until necessary examinations or investigations are completed. Section 45: Appeal to Commissioners - This section provides a mechanism for individuals to appeal decisions made by the Revenue Commissioners regarding customs duties or other related matters. It outlines the process for lodging an appeal and the requirements for the appeal notice.
In particular Section 6: Customs Ports and Airports - This section allows the Revenue Commissioners to designate any place in the State as a customs port or airport, subject to conditions or restrictions. It also provides for the amendment or revocation of such designations. Section 14: Offences Relating to Improper Importation or Exportation of Goods - This section outlines various offences related to the evasion of customs duties, improper importation or exportation of goods, and dealing with goods contrary to prohibitions or restrictions. It specifies penalties for these offences, including fines and imprisonment. Section 25: Power to Enter, Inspect and Patrol Certain Places - This section grants customs officers the authority to enter and inspect customs ports, airports, and other designated places without a warrant. It also allows them to patrol and conduct surveillance within certain areas. Section 33: Power to Detain Goods and Conveyances - This section allows customs officers to detain goods and conveyances if they suspect that the goods are being imported or exported without payment of duties or in contravention of prohibitions or restrictions. The goods can be detained until necessary examinations or investigations are completed. Section 45: Appeal to Commissioners - This section provides a mechanism for individuals to appeal decisions made by the Revenue Commissioners regarding customs duties or other related matters. It outlines the process for lodging an appeal and the requirements for the appeal notice.
Including amendments up to Maritime Jurisdiction Act 2021 (28/2021).
Title:
Customs Act 2015 (No. 18 pf 2015).
Country:
Ireland
Type of document:
Legislation
Date of original text:
Date of latest amendment:
Files:
Repealed:
No