S.I. No. 137/1947 -- Customs-Free Airport (Customs and Excise) Regulations, 1947.
No. 137/1947: CUSTOMS-FREE AIRPORT (CUSTOMS AND EXCISE) REGULATIONS, 1947. | ||||||||||||||||||||||||||||||||||||||
CUSTOMS-FREE AIRPORT (CUSTOMS AND EXCISE) REGULATIONS, 1947. | ||||||||||||||||||||||||||||||||||||||
I, PROINNSIAS MAC AODHAGÁIN, Minister for Finance, in exercise of the powers conferred on me by section 12 of the Customs-free Airport Act, 1947 (No. 5 of 1947), hereby make the following regulations : | ||||||||||||||||||||||||||||||||||||||
PART I. | ||||||||||||||||||||||||||||||||||||||
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1. These regulations may be cited as the Customs-free Airport (Customs and Excise) Regulations, 1947. | ||||||||||||||||||||||||||||||||||||||
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2. In these regulations— | ||||||||||||||||||||||||||||||||||||||
the expression "the airport" means the Customs-free airport for the time being established under section 2 of the Customs-free Airport Act, 1947 , | ||||||||||||||||||||||||||||||||||||||
the expression "the Commissioners" means the Revenue Commissioners, | ||||||||||||||||||||||||||||||||||||||
the expression "the Customs Station" means, in relation to the movement of persons, vehicles and goods into or out of the airport by an approved place specified in the First Schedule to these regulations, the station specified for that place in the said Schedule, and, in relation to such movement by any place approved by the Commissioners, includes that place, | ||||||||||||||||||||||||||||||||||||||
the word "goods" includes things of every kind, whether animate or inanimate, | ||||||||||||||||||||||||||||||||||||||
the words "importer" and "exporter" mean respectivelythe owner or other person for the time being possessed of or beneficially interested in any goods at the time of the importation or exportation thereof, | ||||||||||||||||||||||||||||||||||||||
the word "officer" means a person being an officer of customs and excise, a person acting on the instructions of any such officer, a member of the Garda Siochana or any person in the public service who is for the time being employed in the prevention of smuggling, | ||||||||||||||||||||||||||||||||||||||
the word "warehouse" means a place where goods entered to be warehoused may be deposited and kept duty-free. | ||||||||||||||||||||||||||||||||||||||
PART II. | ||||||||||||||||||||||||||||||||||||||
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Application of Part II | ||||||||||||||||||||||||||||||||||||||
3. This Part of these regulations shall apply to the movement of persons, vehicles and goods otherwise than by air between the airport and other parts of the State. | ||||||||||||||||||||||||||||||||||||||
Places and hours of importation and exportation | ||||||||||||||||||||||||||||||||||||||
4.—(1) No person shall leave the airport for another part of the State or enter the airport from another part of the State or remove or be concerned in the removal of any vehicle between the airport and another part of the State or import or export or be concerned in the importation or exportation of any goods except at one of the approved places on the limits of the airport specified in the First Schedule to these regulations or approved under paragraph (2) of this Article, and during such hours as the Commissioners may specify in respect of such places either generally or for particular persons or particular classes of goods. | ||||||||||||||||||||||||||||||||||||||
(2) Where in respect of particular consignments or for particular persons or particular classes of goods the Commissioners approve places, other than the ordinary approved places, or permit the movement of persons or vehicles between the airport and another part of the State or the importation or exportation of goods outside the hours specified under these regulations, the approval or permission shall be subject to such special conditions as to security or otherwise as the Commissioners shall impose, and all persons concerned shall comply with such conditions. | ||||||||||||||||||||||||||||||||||||||
Stopping at Customs Station | ||||||||||||||||||||||||||||||||||||||
5.—(1) A person leaving the airport for another part of the State or entering the airport from another part of the State shall stop at the Customs Station and shall allow the officer at the Customs Station to examine and take an account of any goods carried or conveyed by him if the Officer shall see fit to do so. | ||||||||||||||||||||||||||||||||||||||
(2) A person in charge of a vehicle, whether laden or unladen, leaving the airport for another part of the State or entering the airport from another part of the State shall stop at the Customs Station and shall allow the officer at the Customs Station to examine such vehicle and any goods therein and to take an account of such goods if the officer shall see fit to do so. | ||||||||||||||||||||||||||||||||||||||
(3) A person who stops, or who stops any vehicle, at a Customs Station shall truly answer all such questions relating to his journey and to the goods carried or conveyed by him as may be put to him by an officer. | ||||||||||||||||||||||||||||||||||||||
Duties of carrier of goods being imported | ||||||||||||||||||||||||||||||||||||||
6.—(1) A person conveying goods from the airport into another part of the State— | ||||||||||||||||||||||||||||||||||||||
(a) shall carry with him a report in an approved form, in duplicate, signed by the carrier of the goods, showing the marks and numbers of the packages containing the goods and the description and quantities of the goods in each package, and the names and addresses of the consignor and consignee of each package, and shall produce such report, together with the goods, at the Customs Station during prescribed hours or at such other times as the Commissioners may on special conditions allow; | ||||||||||||||||||||||||||||||||||||||
(b) shall not convey away the goods from the Customs Station until they have been duly entered and any duty due thereon has been paid or secured to the satisfaction of the Commissioners, and their delivery has been authorised by the officer and any permit necessary for their removal has been granted by him. | ||||||||||||||||||||||||||||||||||||||
(2) All goods entered to be warehoused shall, after examination by the officer at the Customs Station, be conveyed with all reasonable despatch to and be deposited in an approved warehouse. | ||||||||||||||||||||||||||||||||||||||
Duties of carrier of goods being exported | ||||||||||||||||||||||||||||||||||||||
7.—(1) A person conveying goods into the airport from another part of the State— | ||||||||||||||||||||||||||||||||||||||
(a) shall during the prescribed hours or at such other times as the Commissioners may on special conditions permit produce such goods for examination by an officer at the Customs Station; | ||||||||||||||||||||||||||||||||||||||
(b) shall carry with him a manifest in an approved form, in duplicate, signed by him and stating the marks and numbers of the packages containing the goods, the description and quantities of the goods in each package and the names and addresses of the consignor and consignee of each package, and shall produce such manifest to the officer at the Customs Station at which such goods are produced for examination; | ||||||||||||||||||||||||||||||||||||||
(c) shall not convey away the goods from the Customs Station until an entry or specification has been duly delivered in respect of them and their removal has been authorised by the officer; | ||||||||||||||||||||||||||||||||||||||
(d) after clearance of the goods at the Customs Station shall forthwith convey the goods into the airport at the approved place. | ||||||||||||||||||||||||||||||||||||||
(2) Where the goods consist of goods delivered from warehouse without payment of duty or goods being conveyed into the airport on drawback, the person taking delivery from warehouse or claiming drawback shall give such security as the Commissioners may require and where such goods are intended to be conveyed from the airport to a place outside the State shall furnish evidence to the satisfaction of the Commissioners that the goods have been so conveyed and, if required, that they have been duly landed at their place of destination. | ||||||||||||||||||||||||||||||||||||||
Entry of goods being imported or exported | ||||||||||||||||||||||||||||||||||||||
8.—(1) The importer of any goods shall, at the time the goods are presented at the Customs Station, deliver, by himself or his agent, at the Customs Station, an entry for such goods in the approved form and containing the particulars required by the form, and shall at the same time pay any duties payable in respect of such goods or give such security as the Commissioners may require. | ||||||||||||||||||||||||||||||||||||||
(2) The exporter of any goods shall, at the time the goods are presented at the Customs Station, deliver, by himself or his agent, at the Customs Station an entry or specification for such goods in the approved form and containing the particulars required by the form. | ||||||||||||||||||||||||||||||||||||||
Application of Customs and Excise Acts | ||||||||||||||||||||||||||||||||||||||
9.—(1) The provisions of the Customs Acts, other than those specified in the Second Schedule to these regulations, shall, so far as they are applicable, and subject to the modifications contained in these regulations and in the Customs-free Airport Act, 1947 , apply to goods imported or exported as they apply to goods brought into or out of the State by sea. | ||||||||||||||||||||||||||||||||||||||
(2) The provisions of the Acts relating to Customs and Excise specified in the Third Schedule to these regulations shall have effect in relation to goods which are being imported or exported as they apply to goods brought into or out of the State by sea subject to the modifications specified in the fourth column of such Schedule. | ||||||||||||||||||||||||||||||||||||||
Opening of packages and examination of goods | ||||||||||||||||||||||||||||||||||||||
10. An officer may examine all goods brought for exportation to the limits of the airport, and the opening for that purpose of packages containing such goods and the weighing, re-packing and conveyance thereof shall be done by or at the expense of the exporter. | ||||||||||||||||||||||||||||||||||||||
PART III. | ||||||||||||||||||||||||||||||||||||||
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Application of Part III. | ||||||||||||||||||||||||||||||||||||||
11. This Part of these regulations shall apply to the movement of persons, aircraft and goods by air between the airport and another part of the State. | ||||||||||||||||||||||||||||||||||||||
Application of Customs laws in relation to aircraft | ||||||||||||||||||||||||||||||||||||||
12. The provisions of the enactments and regulations relating to Customs which are applicable to aircraft arriving in or departing from the State shall apply to aircraft entering another part of the State from the airport or leaving another part of the State for the airport and to persons and goods carried in such aircraft as they apply to aircraft arriving from or departing for a place outside the State, and to persons and goods carried in such aircraft. | ||||||||||||||||||||||||||||||||||||||
PART IV. | ||||||||||||||||||||||||||||||||||||||
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Application of procedure under section 14 of the Post Office (Parcels) Act, 1882 | ||||||||||||||||||||||||||||||||||||||
13. The procedure for the time being in force under section 14 of the Post Office (Parcels) Act, 1882, and the powers for the time being vested in the Minister for Posts and Telegraphs, in regard to foreign parcels shall respectively be observed and exercisable in regard to parcels posted in the airport for delivery in another part of the State and in regard to parcels posted in another part of the State for delivery in the airport. | ||||||||||||||||||||||||||||||||||||||
FIRST SCHEDULE. | ||||||||||||||||||||||||||||||||||||||
APPROVED PLACES ON LIMITS OF AIRPORT AND CUSTOMS STATIONS. | ||||||||||||||||||||||||||||||||||||||
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SECOND SCHEDULE. | ||||||||||||||||||||||||||||||||||||||
ENACTMENTS NOT APPLIED. | ||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE | ||||||||||||||||||||||||||||||||||||||
ENACTMENTS MODIFIED. | ||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE—continued | ||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE—continued | ||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE—continued | ||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE—continued | ||||||||||||||||||||||||||||||||||||||
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THIRD SCHEDULE—continued | ||||||||||||||||||||||||||||||||||||||
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GIVEN under my Official Seal, this 17th day of Aibreán, 1947. | ||||||||||||||||||||||||||||||||||||||
(Signed) PROINNSIAS MAC AODHAGÁIN, | ||||||||||||||||||||||||||||||||||||||
Minister for Finance. | ||||||||||||||||||||||||||||||||||||||