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IE · Customs Act 2015

Customs Act 2015

In Kraft54 ArtikelText geprüft am 24.10.2026

Inhalt

  1. Art. 1 Short title, construction and commencement
  2. Art. 2 Interpretation
  3. Art. 3 Repeals and revocations
  4. Art. 4 Saver
  5. Art. 5 Continuity and construction of certain references to old and new law
  6. Art. 6 Customs ports and airports
  7. Art. 7 Approval of places within customs ports and airports
  8. Art. 8 Customs control of movement of vessels into and out of State
  9. Art. 9 Report inwards and outwards of vessels
  10. Art. 10 Customs control of movement of aircraft into and out of State
  11. Art. 11 Report inwards and outwards of aircraft
  12. Art. 12 Control of persons and their baggage
  13. Art. 12A 12A Customs control at customs ports
  14. Art. 12B 12B Procedures for goods entering or departing the State by ferry (from or to a place outside the customs territory of the Union)
  15. Art. 13 Control of postal traffic
  16. Art. 14 Offences relating to improper importation or exportation of goods
  17. Art. 15 Miscellaneous customs offences
  18. Art. 16 Trial of offences summarily or on indictment
  19. Art. 17 Forfeiture
  20. Art. 18 Notice of seizure
  21. Art. 19 Notice of claim
  22. Art. 20 Proceedings for condemnation by court
  23. Art. 21 Proceedings in relation to offences
  24. Art. 22 Damages
  25. Art. 23 Presumptions and onus of proof
  26. Art. 24 Other penalties to which a person may be liable
  27. Art. 25 Power to enter, inspect and patrol certain places
  28. Art. 26 Power to stop conveyances
  29. Art. 27 Power to board and search conveyances
  30. Art. 28 Power to examine goods
  31. Art. 29 Power to search premises or land
  32. Art. 30 Power to search persons
  33. Art. 31 Powers relating to persons entering or leaving State
  34. Art. 32 Power of arrest
  35. Art. 33 Power to detain goods and conveyances
  36. Art. 34 Power to seize goods and conveyances
  37. Art. 35 Power to deal with seizures, before and after condemnation
  38. Art. 36 Duties of customs
  39. Art. 37 Authorisations
  40. Art. 38 Exercise of functions
  41. Art. 39 Regulations
  42. Art. 40 Administrative penalties for contravention of Customs Acts
  43. Art. 41 Naples II Convention and CIS Decision
  44. Art. 42 Controls of cash entering or leaving European Union through the State
  45. Art. 43 Council Convention on centralised customs clearance
  46. Art. 44 Definitions
  47. Art. 45 Appeal to Commissioners
  48. Art. 46 Determination of appeal
  49. Art. 47 Appeal Commissioners
  50. Art. 48 Effect of lodgement of appeal on decision to which appeal relates
  51. Art. 49 Service of notices and determinations
  52. Art. 50 Prohibited or restricted goods on importation or exportation
  53. Art. 51 Interest
  54. Art. 52 Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997