Notice of the making of this Statutory Instrument was published in | ||||||||||||||||||||||||||||||||||||||||
“Iris Oifigiúil” of 20th December, 2016. | ||||||||||||||||||||||||||||||||||||||||
The Revenue Commissioners, in exercise of the powers conferred on them by section 11 (3) of the Customs Act 2015 (No. 18 of 2015), hereby make the following regulations: | ||||||||||||||||||||||||||||||||||||||||
Citation and commencement | ||||||||||||||||||||||||||||||||||||||||
1. (1) These Regulations may be cited as the Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016. | ||||||||||||||||||||||||||||||||||||||||
(2) These Regulations come into operation on 31 December 2016. | ||||||||||||||||||||||||||||||||||||||||
Application | ||||||||||||||||||||||||||||||||||||||||
2. These Regulations apply to aircraft entering the State from a place outside the State and to aircraft departing the State to a place outside the State in accordance with Regulations 3 and 4. | ||||||||||||||||||||||||||||||||||||||||
Aircraft entering State | ||||||||||||||||||||||||||||||||||||||||
3. (1) The pilot-in-command of an aircraft entering the State which is carrying goods, other than goods included in the baggage of passengers and members of the crew of the aircraft— | ||||||||||||||||||||||||||||||||||||||||
(a) which have not been released for free circulation within the European Union, or | ||||||||||||||||||||||||||||||||||||||||
(b) subject to any prohibition or restriction on importation, | ||||||||||||||||||||||||||||||||||||||||
shall submit or cause to be submitted a report of the aircraft to the Commissioners not later than 24 hours prior to its entry into the State or upon its departure from the airport of origin, if less than 24 hours prior to entry into the State. | ||||||||||||||||||||||||||||||||||||||||
(2) A report referred to in paragraph (1)(a) shall contain the information specified in Schedule 1. | ||||||||||||||||||||||||||||||||||||||||
(3) A report referred to in paragraph (1)(b) shall contain the information specified in Schedule 2. | ||||||||||||||||||||||||||||||||||||||||
(4) In paragraph (1)(a) reference to released for free circulation shall be construed in accordance with Article 201 of the Customs Code. | ||||||||||||||||||||||||||||||||||||||||
Aircraft departing State | ||||||||||||||||||||||||||||||||||||||||
4. (1) The pilot-in-command of an aircraft departing the State which is carrying goods, other than goods included in the baggage of passengers and members of the crew of the aircraft— | ||||||||||||||||||||||||||||||||||||||||
(a) being exported from the State to a destination outside the European Union, or | ||||||||||||||||||||||||||||||||||||||||
(b) subject to any prohibition or restriction on exportation, | ||||||||||||||||||||||||||||||||||||||||
shall submit or cause to be submitted a report of the aircraft to the Commissioners not later than 30 minutes prior to its departure from the State. | ||||||||||||||||||||||||||||||||||||||||
(2) A report referred to in paragraph (1)(a) shall contain the information specified in Schedule 3. | ||||||||||||||||||||||||||||||||||||||||
(3) A report referred to in paragraph (1)(b) shall contain the information specified in Schedule 2. | ||||||||||||||||||||||||||||||||||||||||
Retention of copies of reports | ||||||||||||||||||||||||||||||||||||||||
5. The pilot-in-command of an aircraft shall retain a copy of a report submitted to the Commissioners under Regulation 3 or 4 for inspection by an officer of customs until the end of the flight. | ||||||||||||||||||||||||||||||||||||||||
SCHEDULE 1 | ||||||||||||||||||||||||||||||||||||||||
Regulation 3(2) | ||||||||||||||||||||||||||||||||||||||||
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SCHEDULE 2 | ||||||||||||||||||||||||||||||||||||||||
Regulations 3(3) and 4(3) | ||||||||||||||||||||||||||||||||||||||||
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SCHEDULE 3 | ||||||||||||||||||||||||||||||||||||||||
Regulation 4(2) | ||||||||||||||||||||||||||||||||||||||||
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GIVEN under my hand, | ||||||||||||||||||||||||||||||||||||||||
15 December 2016. | ||||||||||||||||||||||||||||||||||||||||
LIAM IRWIN, | ||||||||||||||||||||||||||||||||||||||||
Revenue Commissioner. | ||||||||||||||||||||||||||||||||||||||||
EXPLANATORY NOTE | ||||||||||||||||||||||||||||||||||||||||
(This note is not part of the Instrument and does not purport to be a legal interpretation.) | ||||||||||||||||||||||||||||||||||||||||
These Regulations are made by the Revenue Commissioners under the provisions of section 11 (3) of the Customs Act 2015 and will come into force on 31 December 2016. The Regulations set out the reporting requirements of the pilot-in-command of an aircraft entering or departing the State. |