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Number 10 of 1988
CUSTOMS AND EXCISE (MISCELLANEOUS PROVISIONS) ACT, 1988
ARRANGEMENT OF SECTIONS
Section | |
Provision relating to goods grown, etc., in certain areas of Continental Shelf. | |
Regulations regarding importation and exportation of goods by land. | |
Acts Referred to | |
1922, No. 2 | |
1968, No. 14 | |
Customs and Inland Revenue Act, 1881 | 1881, c. 12 |
1947, No. 5 | |
Customs Consolidation Act, 1876 | 1876, c. 36 |
1956, No. 7 | |
1929, No. 32 | |
1935, No. 28 | |
1950, No. 18 | |
1971, No. 23 | |
Illicit Distillation (Ireland) Act, 1831 | 1831, c. 55 |
1977, No. 12 | |
1984, No. 18 | |
Number 10 of 1988
CUSTOMS AND EXCISE (MISCELLANEOUS PROVISIONS) ACT, 1988
Interpretation.
1.—(1) In this Act—
“controlled drug” has the same meaning as in the Misuse of Drugs Act, 1977;
“Land Frontier” means the frontier between the State and Northern Ireland;
“officer of Customs and Excise” includes a member of the Garda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods.
(2) In this Act, any reference to any other enactment shall, except where the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
(3) In this Act, a reference to a section is to a section of this Act and a reference to a subsection or paragraph is to the subsection or paragraph of the provision in which the reference occurs, unless it is indicated that reference to some other enactment or provision, as may be appropriate, is intended.
Powers of search in relation to controlled drugs.
2.—(1) An officer of Customs and Excise who with reasonable cause suspects that a person at or in the vicinity of any port or airport or the Land Frontier is in possession of a controlled drug which—
(a) was imported, or
(b) is being, or is intended to be, exported—
contrary to any prohibition or restriction on the importation or exportation thereof (as the case may be) may without warrant—
(i) search the person and, if he considers it necessary for that purpose, detain the person for such time as is reasonably necessary for carrying out the search:
Provided that—
(A) the officer conducting a search of a person being detained shall ensure, so far as practicable, that the person understands the reason for the search and that it is conducted with due respect for the person being searched;
(B) a person being detained shall not be searched by an officer or person of the opposite sex;
(C) where a search of a person being detained involves removal of clothing, other than head-gear or a coat, jacket, glove or similar article of clothing, no officer or person of the opposite sex shall be present unless either that person is a designated medical practitioner or the officer considers that the presence of that person is necessary by reason of the violent conduct of the person to be searched;
(D) a search of the person may, at the request of the person to be searched, or on the direction of the officer or officers present, be carried out by a medical practitioner designated by the officer or officers and may include an intimate body search,
(ii) search any vehicle, vessel or aircraft in which he suspects that a controlled drug may be found (and any substance, article or other thing on or in the vehicle, vessel or aircraft) and for the purpose of carrying out the search may, if he thinks fit, require the person for the time being in control of the vehicle, vessel or aircraft to bring it to a stop and when stopped to refrain from moving it, or if the vehicle, vessel or aircraft is already stationary, to refrain from moving it, and
(iii) examine (by opening or otherwise) and seize and detain anything found in the course of a search under this section which appears to him to be something which might be required as evidence in proceedings for an offence under the Customs Acts or under the Misuse of Drugs Acts, 1977 and 1984.
(2) (a) Where an officer of Customs and Excise decides to search a person under this section, he may require the person to accompany him to a Customs Office or to such other place as may be specified by the officer for the purpose of being so searched at that Office or other place.
(b) Where an officer of Customs and Excise decides to search a vehicle, vessel or aircraft under this section, he may make any one or more or all of the following requirements of the person who appears to him to be the owner or person in control or charge for the time being of the vehicle, vessel or aircraft:
(i) require the person, pending the commencement of the search, not to remove from the vehicle, vessel or aircraft, any substance, article or other thing,
(ii) where the decision to search relates to a vehicle and the place where he finds the vehicle is in his opinion unsuitable for the search, require the person forthwith to take the vehicle (or cause it to be taken) to a place which the officer considers suitable for the search and which he specifies,
(iii) require the person to be in or on or to accompany the vehicle, vessel or aircraft for so long as the requirement under this paragraph remains in force.
(3) Where there is a failure to comply with a requirement under this section, the following provisions shall apply:
(i) where the requirement was made under subsection (2) (a), the officer of Customs and Excise concerned may arrest without warrant the person of whom the requirement was made;
(ii) where the requirement is one mentioned in paragraph (ii) of subsection (2) (b), the officer of Customs and Excise concerned may take the vehicle concerned or cause it to be taken to a place which he considers suitable for a search under this section.
(4) Where a person fails to comply with a requirement under this section, he shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction to a penalty not exceeding £500.
(5) A requirement mentioned in subsection (2) shall remain in force until the search in relation to which it is made is completed, but such search shall be carried out as soon as is practicable.
(6) Nothing in this section shall operate to prejudice any power to search, or to seize or detain any goods, which may be exercised by an officer of Customs and Excise apart from this section.
(7) In this section “vessel” includes a hovercraft.
(8) In this section “aircraft” includes a glider, balloon and model aircraft.
Search warrants (controlled drugs).
3.—(1) This section applies to any controlled drug which—
(a) was imported, or
(b) is being, or is intended to be, exported—
contrary to any prohibition or restriction on the importation or exportation thereof (as the case may be).
(2) Where a Justice of the District Court or a Peace Commissioner is satisfied by information on oath of an officer of Customs and Excise that there is reasonable ground for suspecting that—
(a) a person is in possession of a controlled drug to which this section applies on any premises or land, or
(b) a document directly or indirectly relating to, connected with a transaction or dealing in a controlled drug which was, or an intended transaction or dealing in such a drug which would if carried out be, an offence under the Customs Acts, is in the possession of a person on any premises or land,
such Justice or Commissioner may issue a search warrant under this section.
(3) A search warrant issued under this section shall be expressed and operate to authorise a named officer of Customs and Excise, accompanied by such other officers of Customs and Excise and such other persons as may be necessary, at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) the premises or other land named or specified in the warrant, to search such premises or other land and any persons found thereon, to examine any substance, article or other thing found thereon, to inspect any book, record or other document found thereon and, if there is reasonable ground for suspecting that an offence under the Customs Acts is being or has been committed in relation to a substance, article or other thing found on such premises or land reasonably believed by the said named officer to be a controlled drug, or that a document so found is a document mentioned in subsection (2) (b), or is a record or other document which the said named officer has reasonable cause to believe to be a document which may be required as evidence in proceedings for an offence under the Customs Acts or under the Misuse of Drugs Acts, 1977 and 1984, in relation to a controlled drug, to seize and detain the substance, article, document or other thing (as the case may be).
(4) Where any premises or land is entered pursuant to a warrant issued under this section, the officer of Customs and Excise named in the warrant may do either or both of the following—
(a) arrest without warrant any person or persons found on such premises or land for the purpose of searching him or them,
(b) so arrest any such person or persons and keep him or them as may be appropriate, under arrest until such time as such of the powers of search or examination as he wishes to exercise pursuant to the warrant have been exercised by him.
(5) The provisions of subparagraphs (A), (B), (C) and (D) of paragraph (i) of subsection (1) of section 2 shall apply to any search of the person carried out under this section.
(6) In this section—
“land” includes any structure on land;
“structure” means building, structure or any other thing constructed, erected, placed or made on, in or under any land.
Evidential value of certain certificates.
4.—(1) In any proceedings for an offence under the Customs Acts relating to the importation or exportation of, or any dealing with, a controlled drug in contravention of the said Acts, the production of a certificate purporting to be signed by an officer of the State Laboratory and relating to an examination, inspection, test or analysis (as may be specified in the certificate) of a controlled drug or other substance, product or preparation (so specified) shall, until the contrary is proved, be evidence of any fact thereby certified without proof of any signature thereon or that any such signature is that of such an officer.
(2) In this section “officer of the State Laboratory” means the State Chemist or a person acting under his direction.
Search warrants (books or documents).
5.—(1) If a Justice of the District Court or a Peace Commissioner is satisfied by information on oath of an officer of Customs and Excise that there is reasonable ground for suspecting that any books or documents relating to transactions in contravention of the laws relating to customs are kept or concealed in any premises or place, such Justice or Commissioner may issue a search warrant under this section.
(2) A search warrant issued under this section shall be expressed and operate to authorise a named officer of Customs and Excise, accompanied by such other officers of Customs and Excise as may be necessary at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) the premises or place specified in the warrant, to search the said premises or place, to inspect any books or documents found therein and to seize and carry away all or any such books or documents reasonably believed by such officer or officers to relate to transactions in contravention of the laws relating to customs and any uncustomed goods or goods found therein the importation of which is prohibited.
Seizure or detention of conveyances.
6.—Where any goods are found in, on, or in any manner attached to, any vehicle or other conveyance, the said vehicle or other conveyance shall, for the purposes of section 202 of the Customs Consolidation Act, 1876, section 5 (2) of the Customs Act, 1956, or section 7 (2), be deemed to have been made use of in the conveyance of the said goods.
Detention of certain goods.
7.—(1) Whenever an officer of Customs and Excise reasonably suspects that any goods—
(a) were imported, or
(b) are being, or are intended to be, exported,
either without payment of any duty payable thereon or in contravention of any prohibition or restriction on the importation or exportation thereof (as the case may be), the goods may be detained by the said officer until such examination, enquiries or investigations as may be deemed necessary by the said officer, or by another officer of Customs and Excise, have been made for the purpose of determining to the satisfaction of either such officer whether or not the goods were (as the case may be) imported, or were being, or were intended to be, exported as aforesaid.
(2) Whenever any goods are detained by an officer of Customs and Excise under subsection (1), all ships, boats, carriages or other conveyances, together with all horses and other animals and things made use of in the importation or exportation (as the case may be) or conveyance of the said goods, may also be detained by the said officer.
(3) When a determination referred to in subsection (1) has been made in respect of any goods, or upon the expiry of a period of one month from the date on which the said goods were detained under the said subsection, whichever is the earlier, the said goods (together with any conveyances, animals or things detained with the said goods by virtue of subsection (2)) shall be seized as liable to forfeiture under the Customs Acts or released.
Liability to forfeiture of certain goods.
8.—Without prejudice to any other provisions of the Customs Acts, any goods liable to any duty on importation which are imported into the State without payment of the said duty, contrary to the provisions of the said Acts or of any instrument relating to customs made under statute, shall be liable to forfeiture, together with any goods which shall be found packed with or used in concealing such goods.
Burden of proof in certain proceedings.
9.—(1) (a) This subsection applies to any proceedings under the Customs Acts brought by the Director of Public Prosecutions or an officer of Customs and Excise and relating to any goods exported or any goods seized under those Acts.
(b) Where in any proceedings to which this subsection applies any question arises as to compliance with any prohibition or restriction on the exportation of goods or as to whether—
(i) the goods are or were subject to any prohibition or restriction on their exportation, or
(ii) the goods were lawfully brought to, sent to or kept at any place for the purpose of exportation, or
(iii) the goods were lawfully dealt with in any other manner for the purpose of exportation,
in every such case the onus of proof in relation to any such question shall lie on the person against whom the proceedings are brought.
(2) (a) This subsection applies to any proceedings relating to any goods seized under the Customs Acts and brought against one or more of the following—
(i) the State,
(ii) the Attorney General,
(iii) the Revenue Commissioners,
(iv) the Revenue Solicitor,
(v) an officer of Customs and Excise.
(b) Where in any proceedings to which this subsection applies any question arises as to the place from which any goods have been brought or as to compliance with any prohibition or restriction on the importation or exportation of goods, or as to whether—
(i) the goods were lawfully imported on payment or securement of duties payable thereon, or
(ii) the goods were lawfully imported or lawfully unshipped or unladen from any ship or boat or from any aircraft, train or vehicle, or
(iii) the goods were lawfully brought to, sent to or kept at any place for the purpose of exportation, or
(iv) the goods were lawfully dealt with in any other manner for the purpose of exportation,
in every such case the onus of proof in relation to any such question shall lie upon the person bringing the proceedings.
Provision relating to goods grown, etc., in certain areas of Continental Shelf.
10.—Any goods brought into the State which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in any area standing designated for the time being by order under section 2 of the Continental Shelf Act, 1968, and to have been so brought direct from that area shall be deemed, for the purposes of the Customs Acts and of any instrument relating to customs made under statute and of the statutes which relate to the duties of excise and the management of those duties and of any instrument relating to the duties of excise and the management of those duties made under statute, to have been grown, produced or manufactured (as the case may be) in the State and not to have been imported.
Excise control of certain hydrocarbon oil.
11.—(1) In this section—
“hydrocarbon oil” means hydrocarbon oil within the meaning of section 21 (15) of the Finance Act, 1935;
“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
(2) Reference in this section to the production of hydrocarbon oil shall be construed as reference to the obtaining of hydrocarbon oil from any natural source and cognate words shall be construed accordingly.
(3) (a) A person may apply to the Revenue Commissioners for the approval by them of a place for the storage of hydrocarbon oil produced in the State and the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, grant approval to that person (hereinafter referred to as an “approved person”) for the storage of such oil in that place.
(b) All hydrocarbon oil produced in the State shall be removed either to a place approved of under this subsection or to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein.
(c) For the purposes of the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Order of 1975, a place approved of under this subsection shall be deemed to be the premises of the producer of the hydrocarbon oil stored at that place.
(d) An approved person shall be liable for payment of the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Order of 1975 on hydrocarbon oil liable to the said duties which is sent out from a place in respect of which approval was granted to the said person under this subsection, or which is used in the said place for any purpose other than the manufacture or production of hydrocarbon oil, and shall be so liable at the time at which the said hydrocarbon oil is sent out from the said place or is so used in the said place.
(4) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the duties of excise imposed by paragraphs 11 (1) and 12 (1) of the Order of 1975 shall not be charged or levied on any hydrocarbon oil produced in the State which is removed from a place approved of under subsection (3) to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein.
(5) In paragraphs 11 (6) and 12 (5) of the Order of 1975, “manufacturer” shall be construed as including producer.
(6) (a) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow any hydrocarbon oil produced or manufactured in the State which is liable to a duty of excise to be warehoused without payment of duty in a warehouse approved of by them for that purpose.
(b) The provisions of the Customs Acts relating to warehouses and warehoused goods (including the deposit and storage of goods in warehouses and the removal of goods to or from warehouses) shall, with any necessary modifications, apply to warehouses approved for the warehousing without payment of excise duty of hydrocarbon oil produced or manufactured in the State and to such hydrocarbon oil warehoused in such warehouses as if the said warehouses and hydrocarbon oil were warehouses and warehoused goods within the meaning of the said provisions.
(7) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this section.
(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—
(i) govern the production, storage, removal to and from storage and use of hydrocarbon oil produced in the State,
(ii) require a producer to make proper entry with the proper officer of Customs and Excise of all places and premises and of all vessels, storage tanks and pipelines intended to be used by him in the carrying on of his business as such producer and provide for the method of such entry with the said officer,
(iii) require an approved person to make proper entry with the proper officer of Customs and Excise of all places approved of under subsection (3) and of all vessels, storage tanks and pipelines intended to be used by him in the carrying on of his business and provide for the method of such entry with the said officer,
(iv) require a producer to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the production and removal to storage of hydrocarbon oil produced by him as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,
(v) require an approved person to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the storage, removal to and from storage, or use of hydrocarbon oil produced in the State as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,
(vi) require a producer or an approved person to furnish, at such times and in such form as may be specified, such information and returns in relation to such matters as may be specified.
(8) (a) An officer of Customs and Excise may, at all reasonable times, enter—
(i) any place or premises at or on which the production of hydrocarbon oil is reasonably believed by the officer to be carried on, or
(ii) any place approved of under subsection (3), or
(iii) any place or premises in which books or other documents relating to the production, storage or use of hydrocarbon oil are reasonably believed by the officer to be kept, and may there make such search and investigation and take such samples of hydrocarbon oil as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the production or storage of or any other dealing in hydrocarbon oil.
(b) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000.
(9) A person who contravenes or fails to comply with any of the provisions of this section or of regulations under subsection (7) shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any hydrocarbon oil in respect of which an offence under this subsection was committed shall be liable to forfeiture.
Regulations regarding importation and exportation of goods by land.
12.—(1) The Minister for Finance may make regulations specifying customs and excise controls to apply in relation to, and generally regulating for customs and excise purposes, the importation into or exportation from the State of any goods by land.
(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may—
(a) apply to the importation into or exportation from the State by land of any goods all or any of the provisions of the Customs Acts or any instrument relating to customs made under statute, subject to such modifications as the Minister considers appropriate,
(b) prohibit the importation into or exportation from the State by land of all goods or any classes of goods except by such routes within the State or at such places on the Land Frontier, and on such days and during such hours, as may be prescribed,
(c) prescribe the places where, and the form and manner in which, the entry of goods imported into or to be exported from the State by land shall be made and the duties and taxes on such goods shall be paid,
(d) require any person in charge of any train or vehicle entering or leaving the State by land to stop such train or vehicle at any specified place and to allow an officer of Customs and Excise to examine such train or vehicle or any goods therein and to take account of such goods,
(e) require any person in charge of any vehicle travelling at any time within such area as may be specified to stop such vehicle upon request by an officer of Customs and Excise and allow such officer to examine such vehicle and any goods therein and to take account of such goods,
(f) require any person who shall stop any train or vehicle as required by any regulation under this section to answer truly all such questions relating to his journey or to any goods conveyed by him as shall be put to him by an officer of Customs and Excise.
(3) Where any person contravenes or fails to comply with any provision of a regulation under this section, any goods (including any vehicle) in respect of which such contravention or failure occurred shall be liable to forfeiture and the said person shall be guilty of an offence against the Customs Acts and shall, without prejudice to any other penalty to which he may be liable, be liable on summary conviction to a customs penalty not exceeding £1,000.
(4) The Customs (Land Frontier) Regulations, 1968 (S.I. No. 117 of 1968), and the Customs (Land Frontier) Regulations, 1978 (S.I. No. 324 of 1978), shall apply and have effect as if they had been made under this section and subsection (3) shall apply to the said Regulations as if they had been so made.
(5) Section 13 of the Adaptation of Enactments Act, 1922, is hereby repealed.
Regulations in relation to pipelines.
13.—(1) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:
(a) applying any of the provisions of the Customs Acts and any instrument relating to customs made under statute, subject to such modifications as he considers appropriate, in relation to pipelines and goods conveyed in or discharged from or charged into pipelines;
(b) adapting or modifying any of the provisions of the statutes which relate to the duties of excise and the management of those duties and of any instrument relating to the duties of excise and the management of those duties made under statute in relation to pipelines and goods conveyed in or discharged from or charged into pipelines.
(2) A person who contravenes or fails to comply with a regulation under this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000, and any goods in respect of which an offence under this subsection was committed shall be liable to forfeiture.
(3) In this section “pipeline” means a pipe together with any apparatus and works associated therewith, or system of pipes together with any apparatus or works associated therewith, used for the conveyance of goods into or out of the State.
Amendment of Illicit Distillation (Ireland) Act, 1831.
14.—(1) The amount of every fine imposed or other money penalty incurred for an offence under the Illicit Distillation (Ireland) Act, 1831, or authorised to be imposed by that Act, is hereby increased to £1,000.
(2) The following section is hereby substituted for section 39 of the Illicit Distillation (Ireland) Act, 1831:
“39.—(1) Any Justice of the District Court may at his discretion mitigate any penalty incurred for any offence under this Act, but no such mitigation shall in any case reduce such a penalty to less than one half thereof.
(2) The period of a term of imprisonment to which a person may be sentenced in default of payment of a penalty incurred for an offence under this Act (including non-payment of a mitigated amount of any such penalty) shall not exceed three months.”.
Amendment of Customs and Inland Revenue Act, 1881.
15.—Section 12 of the Customs and Inland Revenue Act, 1881, is hereby amended by the substitution of the following for so much of that section as follows subparagraph (6):
“A person who commits an offence under this section shall be liable on summary conviction thereof to a customs penalty not exceeding £1,000, and he may either be detained or proceeded against by summons.”.
Amendment of Finance Act, 1929.
16.—Section 31 of the Finance Act, 1929, is hereby amended—
(a) in subsection (1), by the insertion after “duty of excise” of “or a prohibition or restriction on the importation or exportation of any goods” and
(b) in subsection (3), by the substitution of “£1,000” for “fifty pounds”,
and the said subsections, as so amended, are set out in the Table to this section.
TABLE
(1) Whenever an officer of customs and excise is authorised by any enactment relating to a duty of customs or a duty of excise or a prohibition or restriction on the importation or exportation of any goods and contained in a British Statute or any Act of the Oireachtas passed before or after this Act or by any regulation heretofore made or hereafter to be made under any such enactment to demand the production of or to inspect or examine any book, account, letter, voucher or other document such officer shall if he has reasonable ground for suspecting fraud in connection with any entry in or omission from such document or in connection with any transaction to which such document refers also be entitled to remove and detain such document.
(3) Any person who resists or obstructs an officer of customs and excise in the exercise of any of the powers conferred on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of £1,000 and such penalty shall be a customs penalty where the officer in respect of whom the offence was committed was exercising the said powers for the purposes of the Customs Acts and shall be an excise penalty where such officer was exercising such powers for the purposes of any British Statute or Act of the Oireachtas relating to duties of excise and the management of those duties.
Amendment of Customs-free Airport Act, 1947.
17.—Subsection (2) of section 12 of the Customs-free Airport Act, 1947, is hereby amended by the substitution of “£1,000” for “one hundred pounds” and the said subsection, as so amended, is set out in the Table to this section.
TABLE
(2) If any person contravenes, whether by act or omission, any regulation under this section he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding £1,000, and he may either be detained or proceeded against by summons.
Amendment of Finance Act, 1950.
18.—Subsection (2) of section 9 of the Finance Act, 1950, is hereby amended by the substitution of “£1,000” for “one hundred pounds” and the said subsection, as so amended, is set out in the Table to this section.
TABLE
(2) If any person contravenes, whether by act or omission, any regulation under this section he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding £1,000, and he may either be detained or proceeded against by summons.
Amendment of Finance Act, 1971.
19.—The following section is hereby substituted for section 29 of the Finance Act, 1971:
“29. (1) A person entering the State shall, at such place and in such manner as the Revenue Commissioners may direct, declare to the proper officer of Customs and Excise any thing included in his baggage or brought with him which on importation is subject to any prohibition or restriction or to any duty or tax.
(2) A person entering or leaving the State shall answer such questions as may be put to him by any officer of Customs and Excise with respect to his baggage and any thing included therein or brought with him, and shall, if required by the officer, produce that baggage and any such thing for examination.
(3) Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable to a penalty of three times the value, including any duty or tax chargeable thereon, of the thing not declared or of the baggage or thing not produced, as the case may be, or £100, whichever is the greater; and any thing chargeable with any duty or tax which is found concealed or is not declared and any thing which is being taken into or out of the State contrary to any prohibition or restriction for the time being in force with respect thereto shall be liable to forfeiture.
(4) (a) In this subsection ‘the airport’ has the meaning assigned to it by the Customs-free Airport Act, 1947.
(b) References in this section to persons entering or leaving the State shall be construed as including references to persons coming from the airport into any other part of the State and persons going into the airport from any other part of the State, respectively.
(c) The reference in subsection (3) of this section to any thing being taken into or out of the State shall be construed as including a reference to any thing being brought from the airport into any other part of the State and any thing being brought into the airport from any other part of the State, respectively.”.
Short title and construction.
20.—(1) This Act may be cited as the Customs and Excise (Miscellaneous Provisions) Act, 1988.
(2) This Act (so far as relating to customs) shall be construed together with the Customs Acts and (so far as relating to duties of excise) shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
Uimhir 10 de 1988
AN tACHT CUSTAM AGUS MÁIL (FORÁLACHA ILGHNÉITHEACHA), 1988
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10. | Foráil i ndáil le hearraí a fásadh, etc., i limistéir áirithe den Scairbh Ilchríochach. |
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12. | Rialacháin maidir le hearraí a allmhairiú agus a onnmhairiú de thír. |
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Na hAchtanna dá dTagraítear | |
Customs and Inland Revenue Act, 1881 | 1881, c. 12 |
Customs Consolidation Act, 1876 | 1876, c. 36 |
Illicit Distillation (Ireland) Act, 1831 | 1831, c. 55 |
Uimhir 10 de 1988
AN tACHT CUSTAM AGUS MÁIL (FORÁLACHA ILGHNÉITHEACHA), 1988
[An tiontú oifigiúil]
Léiriú.
1.—(1) San Acht seo—
tá le “druga rialaithe” an bhrí chéanna atá leis san Acht um Mí-Úsáid Drugaí, 1977;
ciallaíonn “Tír-Theorainn” an teorainn idir an Stát agus Tuaisceart Éireann;
folaíonn “oifigeach Custam agus Máil” comhalta den Gharda Síochána agus aon duine sa tseirbhís phoiblí atá fostaithe de thuras na huaire le cosc a chur le hallmhairiú nó onnmhairiú neamhdhleathach earraí.
(2) San Acht seo, aon tagairt d'aon achtachán eile forléireofar í, ach amháin mar a n-éilíonn an comhthéacs a mhalairt, mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
(3) San Acht seo, aon tagairt d'alt is tagairt í d'alt den Acht seo agus aon tagairt d'fho-alt nó do mhír is tagairt í don fho-alt nó don mhír den fhoráil ina bhfuil an tagairt, mura léirítear gur tagairt d'achtachán nó d'fhoráil éigin eile, de réir mar is cuí, atá beartaithe.
Cumhachtaí cuardaigh i ndáil le drugaí rialaithe.
2.—(1) Aon oifigeach Custam agus Máil a bhfuil drochamhras air, agus cúis réasúnach leis, go bhfuil druga rialaithe ina sheilbh ag duine ag aon chalafort nó aerfort nó ag an Tír-Theorainn, nó cóngarach dóibh, ar druga rialaithe é—
(a) a allmhairíodh nó
(b) atá á onnmhairiú nó a bheartaítear a onnmhairiú—
contrártha d'aon toirmeasc nó srian le hallmhairiú nó onnmhairiú an druga sin (de réir mar a bheidh) féadfaidh an t-oifigeach sin, gan bharántas—
(i) an duine a chuardach agus, más dóigh leis gur gá é chun na críche sin, an duine a choinneáil ar feadh cibé tréimhse is gá le réasún chun an cuardach a dhéanamh:
Ar choinníoll—
(A) go ndéanfaidh an t-oifigeach a bheidh ag stiúradh cuardaigh ar dhuine a bheidh á choinneáil a áirithiú, a mhéid is indéanta, go dtuigeann an duine cén fáth go bhfuil sé á chuardach agus go stiúrfar an cuardach le hurraim chuí don duine atá á chuardach;
(B) nach gcuardóidh oifigeach nó duine den ghnéas eile duine atá á choinneáil;
(C) i gcás go mbeidh ar dhuine a bheidh á choinneáil a chuid éadaigh, ar leith ó cheannbheart nó cóta, seaicéad, lámhainn nó ball éadaigh eile dá samhail, a bhaint de, nach mbeidh aon oifigeach nó duine den ghnéas eile i láthair mura lia-chleachtóir ainmnithe an duine sin nó mura dóigh leis an oifigeach gur gá don duine sin a bheith i láthair mar gheall ar iompar foréigneach an duine a bheidh le cuardach;
(D) go bhféadfaidh sé, ar an duine a bheidh le cuardach dá iarraidh sin, nó ar ordú ón oifigeach nó ó na hoifigigh a bheidh i láthair, gur lia-chleachtóir, a bheidh ainmnithe ag an oifigeach nó ag na hoifigigh, a dhéanfaidh an cuardach ar an duine agus go mbeidh cuardach príobháideachta coirp i gceist leis,
(ii) aon fheithicil, árthach nó aerárthach a chuardach a bhfuil drochamhras air go bhféadfadh sé go bhfaighfí druga rialaithe ann (agus aon substaint, earra nó rud eile ar an bhfeithicil, ar an árthach nó ar an aerárthach nó iontu a chuardach) agus d'fhonn an cuardach sin a dhéanamh féadfaidh sé, más cuí leis, a cheangal ar an duine atá i gceannas na feithicle, an árthaigh nó an aerárthaigh de thuras na huaire, é a stopadh agus tar éis é a stopadh, gan é a chur ag gluaiseacht nó, i gcás an fheithicil, an t-árthach nó an t-aerárthach sin a bheith ina stad cheana féin, gan é a chur ag gluaiseacht, agus
(iii) aon rud a gheofar i gcúrsa cuardaigh faoin alt seo a scrúdú (cibé acu trína oscailt nó ar shlí eile) agus a urghabháil agus a choinneáil más dealraitheach dó gur rud é a d'fhéadfadh a bheith ag teastáil mar fhianaise in imeachtaí mar gheall ar chion faoi na hAchtanna Custam nó faoi na hAchtanna um Mí-Úsáid Drugaí, 1977 agus 1984.
(2) (a) Má chinneann oifigeach Custam agus Máil ar dhuine a chuardach faoin alt seo, féadfaidh sé a cheangal ar an duine é a thionlacan go dtí Oifig Custam nó go dtí cibé áit eile a shonróidh an t-oifigeach d'fhonn é a chuardach amhlaidh san Oifig sin nó san áit eile sin.
(b) Má chinneann oifigeach Custam agus Máil ar fheithicil, árthach nó aerárthach a chuardach faoin alt seo, féadfaidh sé aon ní amháin nó níos mó, nó gach ní, díobh seo a leanas a cheangal ar an duine ar dealraitheach dó gurb é is úinéir nó ceannasaí nó feighlí ar an bhfeithicil, ar an árthach nó ar an aerárthach de thuras na huaire:
(i) a cheangal ar an duine gan aon substaint, earra ná rud eile a thógáil as an bhfeithicil, as an árthach nó as an aerárthach, fad a bheifear ag feitheamh go dtosóidh an cuardach,
(ii) i gcás go mbaineann an cinneadh ar chuardach a dhéanamh le feithicil agus nach bhfuil, ina thuairim, an áit ina bhfaigheann sé an fheithicil oiriúnach don chuardach, a cheangal ar an duine an fheithicil a thabhairt láithreach (nó a chur faoi deara í a thabhairt láithreach) go dtí áit is dóigh leis an oifigeach a bheith oiriúnach don chuardach agus a shonróidh sé,
(iii) a cheangal ar an duine a bheith san fheithicil, san árthach nó san aerárthach nó air nó é a thionlacan, fad a fhanfaidh an ceanglas faoin mír seo i bhfeidhm.
(3) Má mhainnítear déanamh de réir ceanglais faoin alt seo, beidh feidhm ag na forálacha seo a leanas:
(i) i gcás gur faoi fho-alt (2) (a) a rinneadh an ceanglas, féadfaidh an t-oifigeach Custam agus Máil áirithe an duine ar ina leith a rinneadh an ceanglas a ghabháil gan bharántas;
(ii) i gcás gur ceanglas é a luaitear i mír (ii) d'fho-alt (2) (b), féadfaidh an t-oifigeach Custam agus Máil áirithe an fheithicil áirithe a thabhairt, nó a chur faoi deara í a thabhairt, go dtí áit is dóigh leis a bheith oiriúnach do chuardach faoin alt seo.
(4) I gcás go mainneoidh duine déanamh de réir ceanglais faoin alt seo, beidh sé ciontach i gcion faoi na hAchtanna Custam agus dlífear, ar é a chiontú go hachomair, pionós nach mó ná £500 a chur air.
(5) Fanfaidh ceanglas a luaitear i bhfo-alt (2) i bhfeidhm go dtí go mbeidh an cuardach, ar i ndáil leis a rinneadh é, críochnaithe, ach déanfar an cuardach sin a sheoladh a luaithe is féidir.
(6) Ní oibreoidh aon ní san alt seo chun dochair d'aon chumhacht cuardaigh, nó d'aon chumhacht chun aon earraí a urghabháil nó a choinneáil, a d'fhéadfadh oifigeach Custam agus Máil a fheidhmiú ar leith ón alt seo.
(7) San alt seo folaíonn “árthach” sciorrárthach.
(8) San alt seo folaíonn “aerárthach” faoileoir, balún agus mionsamhail aerárthaigh.
Barántais chuardaigh (drugaí rialaithe).
3.—(1) Baineann an t-alt seo le haon druga rialaithe—
(a) a allmhairíodh, nó
(b) atá á onnmhairiú nó a bheartaítear a onnmhairiú—
contrártha d'aon toirmeasc nó srian le hallmhairiú nó onnmhairiú an druga sin (de réir mar a bheidh).
(2) Más deimhin le Breitheamh den Chúirt Dúiche nó le Feidhmeannach Síochána, ó fhaisnéis faoi mhionn ó oifigeach Custam agus Máil, go bhfuil foras réasúnach drochamhrais ann—
(a) go bhfuil druga rialaithe lena mbaineann an t-alt seo ina sheilbh ag duine in aon áitreabh nó ar aon talamh, nó
(b) go bhfuil i seilbh duine, in aon áitreabh nó ar aon talamh, doiciméad a bhaineann nó a ghabhann go díreach nó go neamhdhíreach le hidirbheart nó le déileáil i ndruga rialaithe a bhí, nó le hidirbheart nó déileáil bheartaithe i ndruga den sórt sin a bheadh, dá gcuirfí i gcríoch é nó í, ina chion faoi na hAchtanna Custam,
féadfaidh an Breitheamh nó an Feidhmeannach sin barántas cuardaigh a eisiúint faoin alt seo.
(3) Beidh sé sainráite i mbarántas cuardaigh a eiseofar faoin alt seo go n-údaraíonn sé, agus oibreoidh sé chun a údarú, d'oifigeach ainmnithe Custam agus Máil maille le cibé oifigigh eile Custam agus Máil agus cibé daoine eile is gá, dul isteach (le forneart más gá) san áitreabh nó ar an talamh eile a bheidh ainmnithe nó sonraithe sa bharántas aon tráth nó tráthanna laistigh de mhí amháin ó dháta an bharántais a eisiúint, an t-áitreabh nó an talamh eile sin agus aon daoine a gheofar ann a chuardach, aon substaint, earra nó rud eile a gheofar ann a scrúdú, aon leabhar, taifead nó doiciméad eile a gheofar ann a iniúchadh agus, má tá foras réasúnach drochamhrais ann go bhfuil cion faoi na hAchtanna Custam á dhéanamh nó déanta i ndáil le substaint, earra nó rud eile a fuarthas san áitreabh nó ar an talamh sin a gcreideann an t-oifigeach ainmnithe sin le réasún gur druga rialaithe é, nó gur doiciméad a luaitear i bhfo-alt (2) (b) doiciméad a fuarthas amhlaidh, nó gur taifead nó doiciméad eile é a bhfuil cúis réasúnach ag an oifigeach ainmnithe sin chun a chreidiúint gur doiciméad é a d'fhéadfadh a bheith ag teastáil mar fhianaise in imeachtaí mar gheall ar chion faoi na hAchtanna Custam nó faoi na hAchtanna um Mí-Úsáid Drugaí, 1977 agus 1984, i ndáil le druga rialaithe, an tsubstaint, an t-earra, an doiciméad nó an rud eile (de réir mar a bheidh) a urghabháil agus a choinneáil.
(4) I gcás go rachfar isteach in aon áitreabh nó ar aon talamh de bhun barántais a eisíodh faoin alt seo, féadfaidh an t-oifigeach Custam agus Máil a bheidh ainmnithe sa bharántas ceachtar de na nithe seo a leanas, nó iad araon, a dhéanamh—
(a) aon duine nó daoine a gheofar san áitreabh sin nó ar an talamh sin a ghabháil gan bharántas d'fhonn é nó iad a chuardach,
(b) an duine nó na daoine sin a ghabháil amhlaidh agus é nó iad, de réir mar is cuí, a choinneáil faoi ghabháil go dtí go mbeidh cibé de na cumhachtaí cuardaigh nó scrúdaithe is mian leis a fheidhmiú, de bhun an bharántais, feidhmithe aige.
(5) Beidh feidhm ag forálacha fhomhíreanna (A), (B), (C) agus (D) de mhír (i) d'fho-alt (1) d'alt 2 maidir le haon chuardach a dhéanfar ar an duine faoin alt seo.
(6) San alt seo—
folaíonn “talamh” aon déanmhas ar thalamh;
ciallaíonn “déanmhas” foirgneamh, déanmhas nó aon ní eile atá foirgnithe, tógtha, curtha suas nó déanta ar aon talamh nó ann nó faoi.
Luach fianaiseach deimhnithe áirithe.
4.—(1) In aon imeachtaí mar gheall ar chion faoi na hAchtanna Custam i ndáil le druga rialaithe a allmhairiú nó a onnmhairiú, nó aon déileáil a dhéanamh ann, de shárú ar na hAchtanna sin, má thugtar deimhniú ar aird a airbheartaíonn a bheith sínithe ag oifigeach don tSaotharlann Stáit agus a bhaineann le scrúdú, iniúchadh, tástáil nó anailísiú (de réir mar a bheidh sonraithe sa deimhniú) a rinneadh ar dhruga rialaithe nó ar shubstaint, táirge nó ullmhóid eile (a bheidh sonraithe amhlaidh) beidh an deimhniú sin, go dtí go gcruthófar a mhalairt, ina fhianaise ar aon fhíoras a bheidh deimhnithe amhlaidh agus sin gan chruthú ar aon síniú a bheidh leis an deimhniú sin nó gur síniú oifigigh den sórt sin aon síniú den sórt sin.
(2) San alt seo ciallaíonn “oifigeach don tSaotharlann Stáit” an Ceimiceoir Stáit nó duine a bheidh ag gníomhú faoina threoir.
Barántais chuardaigh (leabhair nó doiciméid).
5.—(1) Más deimhin le Breitheamh den Chúirt Dúiche nó le Feidhmeannach Síochána, ó fhaisnéis faoi mhionn ó oifigeach Custam agus Máil, go bhfuil foras réasúnach drochamhrais ann go bhfuil aon leabhair nó doiciméid, i ndáil le hidirbhearta de shárú ar na dlíthe a bhaineann le custaim, á gcoimeád nó i bhfolach in aon áitreabh nó áit, féadfaidh an Breitheamh nó an Feidhmeannach sin barántas cuardaigh a eisiúint faoin alt seo.
(2) Beidh sé sainráite i mbarántas cuardaigh a eiseofar faoin alt seo go n-údaraíonn sé, agus oibreoidh sé chun a údarú, d'oifigeach ainmnithe Custam agus Máil, maille le cibé oifigigh eile Custam agus Máil is gá, dul isteach (le forneart más gá) san áitreabh nó san áit a bheidh sonraithe sa bharántas aon tráth nó tráthanna laistigh de mhí amháin ó dháta an bharántais a eisiúint, an t-áitreabh nó an áit sin a chuardach, aon leabhair nó doiciméid a gheofar ann a iniúchadh agus na leabhair nó na doiciméid sin go léir, nó aon leabhair nó doiciméid acu, a gcreideann an t-oifigeach sin nó na hoifigigh sin le réasún go mbaineann siad le hidirbhearta de shárú ar na dlíthe a bhaineann le custaim, mar aon le haon earraí neamhchustamaithe nó earraí a gheofar ann a bhfuil toirmeasc lena n-allmhairiú, a urghabháil agus a bhreith leis nó leo.
Córacha iompair a urghabháil nó a choinneáil.
6.—I gcás go bhfaighfear aon earraí in aon fheithicil nó cóir iompair eile, nó uirthi nó i gceangal léi ar aon chaoi, measfar, chun críocha alt 202 den Customs Consolidation Act, 1876, alt 5 (2) den Acht Custam, 1956, nó alt 7 (2), úsáid a bheith bainte as an bhfeithicil nó as an gcóir iompair eile sin chun na hearraí sin a iompar.
Earraí áirithe a choinneáil.
7.—(1) Aon uair a bheidh drochamhras, le réasún, ar oifigeach Custam agus Máil—
(a) gur allmhairíodh aon earraí, nó
(b) go bhfuil aon earraí á n-onnmhairiú, nó go mbeartaítear iad a onnmhairiú,
gan aon dleacht is iníoctha orthu a íoc, nó de shárú ar aon toirmeasc nó srian le hallmhairiú nó onnmhairiú na n-earraí sin (de réir mar a bheidh), féadfaidh an t-oifigeach sin na hearraí a choinneáil go dtí go mbeidh cibé scrúdú, fiosruithe nó imscrúduithe a mheasfaidh an t-oifigeach sin, nó oifigeach eile Custam agus Máil, is gá a dhéanamh, déanta d'fhonn a chinneadh chun sástacht ceachtar de na hoifigigh sin cibé acu, de réir mar a bheidh, a allmhairíodh nó nár allmhairíodh na hearraí sin, nó a bhí nó nach raibh siad á n-onnmhairiú, nó a beartaíodh nó nár beartaíodh iad a onnmhairiú, amhail mar a dúradh.
(2) Aon uair a choinneoidh oifigeach Custam agus Máil aon earraí faoi fho-alt (1), féadfaidh an t-oifigeach sin gach long, bád, carráiste nó cóir iompair eile, mar aon le gach capall agus gach ainmhí agus rud eile ar baineadh úsáid as chun na hearraí sin a allmhairiú nó a onnmhairiú (de réir mar a bheidh) nó a iompar, a choinneáil freisin.
(3) I gcás go mbeidh cinneadh dá dtagraítear i bhfo-alt (1) déanta i leith aon earraí, nó ar dhul in éag do thréimhse míosa ón dáta ar ar coinníodh na hearraí sin faoin bhfo-alt sin, cibé acu is luaithe, déanfar na hearraí sin (mar aon le haon chóracha iompair, ainmhithe nó rudaí eile a coinníodh i dteannta na n-earraí sin de bhua fho-alt (2)) a urghabháil mar earraí a dhlífear a fhorghéilleadh faoi na hAchtanna Custam, nó scaoilfear leo.
Dlífear earraí áirithe a fhorghéilleadh.
8.—Gan dochar d'aon fhorálacha eile de chuid na nAchtanna Custam, aon earraí ar a ndlitear aon dleacht a íoc tráth a n-allmhairithe, agus a allmhairítear isteach sa Stát gan an dleacht sin a íoc contrártha d'fhorálacha na nAchtanna sin nó d'fhorálacha aon ionstraime i ndáil le custaim arna déanamh faoi reacht, dlífear iad a fhorghéilleadh mar aon le haon earraí a bheidh pacáilte in éineacht leis na hearraí sin nó a úsáideadh chun iad a cheilt.
Dualgas cruthúnais in imeachtaí áirithe.
9.—(1) (a) Baineann an fo-alt seo le haon imeachtaí faoi na hAchtanna Custam, arna dtionscnamh ag an Stiúrthóir Ionchúiseamh Poiblí nó ag oifigeach Custam agus Máil, a bhaineann le haon earraí a onnmhairíodh, nó aon earraí a urghabhadh, faoi na hAchtanna sin.
(b) Más rud é, in aon imeachtaí lena mbaineann an fo-alt seo, go n-éireoidh aon cheist i dtaobh aon toirmeasc nó srian le honnmhairiú earraí a bheith comhlíonta, nó i dtaobh—
(i) cibé acu atá nó cibé acu a bhí na hearraí faoi réir aon toirmisc nó sriain maidir lena n-onnmhairiú, nó
(ii) cibé acu a tugadh nó a cuireadh na hearraí go dleathach chuig áit ar bith, nó cibé acu a coinníodh go dleathach iad in áit ar bith, d'fhonn iad a onnmhairiú, nó
(iii) cibé acu ar déileáladh go dleathach leis na hearraí ar aon chaoi eile d'fhonn iad a onnmhairiú,
is ar an duine ar ina choinne a tionscnaíodh na himeachtaí a bheidh an dualgas cruthúnais i ndáil le haon cheist den sórt sin i ngach cás den sórt sin.
(2) (a) Baineann an fo-alt seo le haon imeachtaí i ndáil le haon earraí a urghabhadh faoi na hAchtanna Custam, agus ar imeachtaí iad a thionscnaítear i gcoinne ceann amháin nó níos mó díobh seo a leanas, eadhon—
(i) an Stát,
(ii) an tArd-Aighne,
(iii) na Coimisinéirí Ioncaim,
(iv) an tAturnae Ioncaim,
(v) oifigeach Custam agus Máil.
(b) Más rud é, in aon imeachtaí lena mbaineann an fo-alt seo, go n-éireoidh aon cheist i dtaobh na háite as ar tugadh aon earraí nó i dtaobh aon toirmeasc nó srian le hallmhairiú nó onnmhairiú earraí a bheith comhlíonta, nó i dtaobh—
(i) cibé acu a allmhairíodh na hearraí go dleathach ar na dleachtanna ab iníoctha orthu a íoc nó a urrú, nó
(ii) cibé acu a allmhairíodh na hearraí go dleathach nó a baineadh nó a díluchtaíodh go dleathach iad as aon long nó bád nó as aon aerárthach, traein nó feithicil, nó
(iii) cibé acu a tugadh nó a cuireadh na hearraí go dleathach chuig áit ar bith, nó a coinníodh go dleathach iad in áit ar bith, d'fhonn iad a onnmhairiú, nó
(iv) cibé acu ar déileáladh go dleathach leis na hearraí ar aon chaoi eile d'fhonn iad a onnmhairiú,
is ar an duine a mbeidh na himeachtaí á dtionscnamh aige a bheidh an dualgas cruthúnais i ndáil le haon cheist den sórt sin i ngach cás den sórt sin.
Foráil i ndáil le hearraí a fásadh, etc., i limistéir áirithe den Scairbh Ilchríochach.
10.—Aon earraí a thabharfar isteach sa Stát agus a suífear chun sástacht na gCoimisinéirí Ioncaim gur fásadh, gur táirgeadh nó gur monaraíodh iad in aon limistéar atá ainmnithe de thuras na huaire le hordú faoi alt 2 den Acht um an Scairbh Ilchríochach, 1968, agus gur tugadh isteach amhlaidh iad go díreach ón limistéar sin, measfar, chun críocha na nAchtanna Custam agus aon ionstraime i ndáil le custaim arna déanamh faoi reacht, agus chun críocha na reachtanna a bhaineann leis na dleachtanna máil agus le bainisteoireacht na ndleachtanna sin, agus chun críocha aon ionstraime i ndáil leis na dleachtanna máil agus le bainisteoireacht na ndleachtanna sin arna déanamh faoi reacht, gur sa Stát a fásadh, a táirgeadh nó a monaraíodh iad (de réir mar a bheidh) agus nár allmhairíodh iad.
Rialú máil ar ola hidreacarbóin áirithe.
11.—(1) San alt seo—
ciallaíonn “ola hidreacarbóin” ola hidreacarbóin de réir bhrí alt 21 (15) den Acht Airgid, 1935;
ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
(2) Aon tagairt san alt seo d'ola hidreacarbóin a tháirgeadh forléireofar í mar thagairt d'ola hidreacarbóin a fháil ó aon fhoinse nádúrtha agus forléireofar focail ghaolmhara dá réir sin.
(3) (a) Féadfaidh duine a iarraidh ar na Coimisinéirí Ioncaim áit a cheadú chun ola hidreacarbóin arna táirgeadh sa Stát a stóráil agus féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur, ceadú a thabhairt don duine sin (dá ngairtear “duine ceadaithe” anseo ina dhiaidh seo) chun ola den sórt sin a stóráil san áit sin.
(b) Déanfar an ola hidreacarbóin go léir a tháirgtear sa Stát a aistriú go dtí áit a bheidh ceadaithe faoin bhfo-alt seo nó go dtí áitreabh scagaire ola hidreacarbóin chun dul faoi phróiseas monarúcháin san áitreabh sin.
(c) Chun críocha na ndleachtanna máil a fhorchuirtear le míreanna 11 (1) agus 12 (1) d'Ordú 1975, measfar, maidir le háit a bheidh ceadaithe faoin bhfo-alt seo, gurb é atá inti áitreabh tháirgeoir na hola hidreacarbóin a bheidh stóráilte san áit sin.
(d) Dlífidh duine ceadaithe na dleachtanna máil a fhorchuirtear le míreanna 11 (1) agus 12 (1) d'Ordú 1975 a íoc ar ola hidreacarbóin is inchurtha faoi na dleachtanna sin agus a sheolfar amach as áit a mbeidh ceadú tugtha don duine sin ina leith faoin bhfo-alt seo, nó a úsáidtear san áit sin chun críche ar bith seachas chun ola hidreacarbóin a mhonarú nó a tháirgeadh, agus dlífidh sé iad a íoc an tráth a sheolfar an ola hidreacarbóin sin amach as an áit sin nó an tráth a úsáidfear amhlaidh san áit sin í.
(4) Faoi réir cibé coinníollacha a chomhlíonadh is cuí leis na Coimisinéirí Ioncaim a fhorchur, ní dhéanfar na dleachtanna máil a fhorchuirtear le míreanna 11 (1) agus 12 (1) d'Ordú 1975 a mhuirearú ná a thobhach ar aon ola hidreacarbóin a tháirgtear sa Stát agus a aistrítear as áit a bheidh ceadaithe faoi fho-alt (3) go dtí áitreabh scagaire ola hidreacarbóin chun dul faoi phróiseas monarúcháin san áitreabh sin.
(5) I míreanna 11 (6) agus 12 (5) d'Ordú 1975, forléireofar “monaróir” mar fhocal a fholaíonn táirgeoir.
(6) (a) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur, a cheadú go ndéanfar aon ola hidreacarbóin a tháirgtear nó a mhonaraítear sa Stát agus is inchurtha faoi dhleacht máil a stórasú, gan dleacht a íoc, i stóras a bheidh ceadaithe acu chun na críche sin.
(b) Na forálacha de na hAchtanna Custam a bhaineann le stórais agus le hearraí i stóras (lena n-áirítear earraí a chur i stórais agus a stóráil iontu agus earraí a aistriú chuig stórais nó astu) beidh feidhm acu, fara aon mhodhnuithe is gá, maidir le stórais a bheidh ceadaithe chun ola hidreacarbóin a tháirgtear nó a mhonaraítear sa Stát a chur i stóras iontu gan dleacht máil a íoc agus leis an ola hidreacarbóin sin a bheidh curtha i stóras sna stórais sin ionann is dá mba stórais agus earraí i stóras, de réir bhrí na bhforálacha sin, na stórais sin agus an ola hidreacarbóin sin.
(7) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh d'fhonn lán-éifeacht a thabhairt d'fhorálacha an ailt seo.
(b) Féadfar go háirithe, ach sin gan dochar do ghinearáltacht mhír (a), na nithe seo a leanas a dhéanamh le rialacháin faoin bhfo-alt seo, eadhon—
(i) táirgeadh agus stóráil ola hidreacarbóin a tháirgtear sa Stát, mar aon le haistriú na hola sin chuig stóráil agus amach aisti, agus a húsáid, a rialú,
(ii) a cheangal ar tháirgeoir taifeadadh cuí a dhéanamh leis an oifigeach cuí Custam agus Máil maidir leis na háiteanna agus na háitribh go léir, agus leis na hárthaí, na humair stórála agus na píblínte go léir, a bheart aíonn sé a úsáid le linn dó a bheith ag seoladh gnó mar tháirgeoir den sórt sin agus féadfar socrú a dhéanamh maidir leis an modh chun taifeadadh den sórt sin a dhéanamh leis an oifigeach sin,
(iii) a cheangal ar dhuine ceadaithe taifeadadh cuí a dhéanamh leis an oifigeach cuí Custam agus Máil maidir leis na háiteanna go léir a bheidh ceadaithe faoi fho-alt (3) agus leis na hárthaí, na humair stórála agus na píblínte go léir a bheartaíonn sé a úsáid le linn dó a bheith ag seoladh a ghnó, agus féadfar socrú a dhéanamh maidir leis an modh chun taifeadadh den sórt sin a dhéanamh leis an oifigeach sin,
(iv) a cheangal ar tháirgeoir cibé cuntais agus taifid a bheidh sonraithe a choimeád ar mhodh sonraithe agus a choinneáil go ceann tréimhse sonraithe, i ndáil le táirgeadh na hola hidreacarbóin a tháirg sé agus i ndáil lena haistriú chuig stóráil, agus aon leabhair nó doiciméid eile a bhaineann le haon ní de na nithe réamhráite a choimeád go ceann tréimhse sonraithe, agus a cheadú d'oifigeach Custam agus Máil na cuntais agus na taifid sin, agus aon leabhair nó doiciméid eile a bheidh á gcoimeád aige i ndáil le haon ní de na nithe réamhráite, a iniúchadh agus cóipeanna a dhéanamh díobh,
(v) a cheangal ar dhuine ceadaithe cibé cuntais agus taifid a bheidh sonraithe a choimeád ar mhodh sonraithe, agus a choinneáil go ceann tréimhse sonraithe, i ndáil le stóráil nó úsáid ola hidreacarbóin a bheidh táirgthe sa Stát agus leis an ola sin a aistriú chuig stóráil agus aisti, agus aon leabhair nó doiciméid eile a bhaineann le haon ní de na nithe réamhráite a choimeád go ceann tréimhse sonraithe, agus a cheadú d'oifigeach Custam agus Máil na cuntais agus na taifid sin, agus aon leabhair nó doiciméid eile a bheidh á gcoimeád aige i ndáil le haon ní de na nithe réamhráite, a iniúchadh agus cóipeanna a dhéanamh díobh,
(vi) a cheangal ar tháirgeoir nó ar dhuine ceadaithe cibé faisnéis agus tuairisceáin i ndáil le cibé nithe a bheidh sonraithe, a chur ar fáil ag cibé tráth agus i cibé foirm a bheidh sonraithe.
(8) (a) Féadfaidh oifigeach Custam agus Máil, gach uile thráth réasúnach, dul isteach—
(i) in aon áit nó áitreabh a gcreideann an t-oifigeach le réasún go bhfuil táirgeadh ola hidreacarbóin ar siúl ann, nó
(ii) in aon áit a bheidh ceadaithe faoi fho-alt (3), nó
(iii) in aon áit nó áitreabh ina gcreideann an t-oifigeach le réasún go gcoimeádtar leabhair nó doiciméid eile a bhaineann le táirgeadh, stóráil nó úsáid ola hidreacarbóin, agus cibé cuardach agus fiosrú a dhéanamh ansin agus cibé samplaí d'ola hidreacarbóin a thógáil ansin is cuí leis an oifigeach, agus féadfaidh sé aon leabhair nó doiciméid eile a gheofar ansin, agus a gcreideann an t-oifigeach le réasún go mbaineann siad le táirgeadh nó stóráil ola hidreacarbóin, nó le haon déileáil eile inti, a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(b) Aon duine a chomhracfaidh, a choiscfidh nó a bhacfaidh oifigeach Custam agus Máil agus é ag feidhmiú aon chumhachta a thugtar dó leis an bhfo-alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £1,000 a chur air.
(9) Aon duine a sháróidh aon fhoráil de chuid an ailt seo nó de chuid rialachán faoi fho-alt (7), nó a mhainneoidh déanamh dá réir, beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £1,000 a chur air agus dlífear aon ola hidreacarbóin a fhorghéilleadh a ndearnadh cion faoin alt seo ina leith.
Rialacháin maidir le hearraí a allmhairiú agus a onnmhairiú de thír.
12.—(1) Féadfaidh an tAire Airgeadais rialacháin a dhéanamh ina sonrófar na rialuithe custam agus máil a mbeidh feidhm acu i ndáil le haon earraí a allmhairiú de thír isteach sa Stát nó a onnmhairiú de thír amach as an Stát, agus ina rialálfar go ginearálta, chun críocha custam agus máil, allmhairiú nó onnmhairiú den sórt sin.
(2) Féadfar go háirithe le rialacháin faoin alt seo, ach sin gan dochar do ghinearáltacht fho-alt (1)—
(a) aon cheann nó gach ceann d'fhorálacha na nAchtanna Custam, nó aon ionstraim i ndáil le custaim arna déanamh faoi reacht, a chur i bhfeidhm maidir le haon earraí a allmhairiú de thír isteach sa Stát nó a onnmhairiú de thír amach as an Stát, ach sin faoi réir cibé modhnuithe is cuí leis an Aire,
(b) toirmeasc a chur le gach earra nó le haon aicmí earraí a allmhairiú de thír isteach sa Stát nó a onnmhairiú de thír amach as an Stát ach amháin ar cibé bealaí laistigh den Stát nó ag cibé áiteanna ar an Tír-Theorainn, agus ar cibé laethanta agus le linn cibé uaireanta, a bheidh forordaithe,
(c) na háiteanna a fhorordú ag a ndéanfar, agus an fhoirm agus an modh a fhorordú ina ndéanfar, earraí a bheidh allmhairithe de thír isteach sa Stát, nó le honnmhairiú de thír amach as an Stát, a thaifeadadh agus ag a ndéanfar, nó ina ndéanfar, na dleachtanna agus na cánacha ar na hearraí sin a íoc,
(d) a cheangal ar aon duine i bhfeighil aon traenach nó feithicle a bheidh ag teacht de thír isteach sa Stát nó ag imeacht de thír amach as an Stát, an traein sin nó an fheithicil sin a stopadh ag aon áit shonraithe agus a cheadú d'oifigeach Custam agus Máil an traein sin nó an fheithicil sin nó aon earraí inti a scrúdú agus cuntas a ghlacadh maidir leis na hearraí sin,
(e) a cheangal ar aon duine i bhfeighil aon fheithicle a bheidh ag taisteal tráth ar bith laistigh de cibé limistéar a bheidh sonraithe, an fheithicil sin a stopadh ar oifigeach Custam agus Máil á iarraidh sin agus a cheadú don oifigeach sin an fheithicil sin agus aon earraí inti a scrúdú agus cuntas a ghlacadh maidir leis na hearraí sin,
(f) a cheangal ar aon duine a stopfaidh aon traein nó feithicil, mar a cheanglaítear le haon rialachán faoin alt seo, freagraí fíreannacha a thabhairt ar na ceisteanna sin go léir a chuirfidh oifigeach Custam agus Máil air maidir lena thuras nó le haon earraí a bheidh á n-iompar aige.
(3) I gcás go sáróidh aon duine aon fhoráil de rialachán faoin alt seo nó go mainneoidh sé déanamh dá réir, dlífear aon earraí (lena n-áirítear aon fheithicil) a ndearnadh an sárú nó an mhainneachtain sin ina leith a fhorghéilleadh agus beidh an duine sin ciontach i gcion faoi na hAchtanna Custam agus dlífear ar é a chiontú go hachomair, gan dochar d'aon phionós eile a dhlífear a chur air, pionós custam nach mó ná £1,000 a chur air.
(4) Beidh feidhm agus éifeacht leis na Rialacháin Chustam (Tír-Theorainn), 1968 (I.R. Uimh. 117 de 1968) agus leis na Rialacháin Chustam (Tír-Theorainn), 1978 (I.R. Uimh. 324 de 1978), ionann is dá mba faoin alt seo a rinneadh iad agus beidh feidhm ag fo-alt (3) maidir leis na Rialacháin sin ionann is dá mbeadh siad déanta amhlaidh.
(5) Aisghairtear leis seo alt 13 den Acht um Oiriúnú Achtanna, 1922.
Rialacháin i ndáil le píblínte.
13.—(1) Féadfaidh an tAire Airgeadais le rialacháin cibé socrú a dhéanamh is dóigh leis is gá nó is fóirsteanach chun gach críche nó aon chríche díobh seo a leanas:
(a) chun aon fhorálacha de chuid na nAchtanna Custam agus aon ionstraim a bhaineann le custaim agus a rinneadh faoi reacht a chur i bhfeidhm, fara cibé modhnuithe is cuí leis, i ndáil le píblínte, agus le hearraí a iompraítear i bpíblínte nó a scaoiltear amach astu nó isteach iontu;
(b) chun oiriúnú nó modhnú a dhéanamh ar aon fhorálacha de chuid na reachtanna a bhaineann leis na dleachtanna máil agus le bainisteoireacht na ndleachtanna sin agus de chuid aon ionstraime a bhaineann leis na dleachtanna máil agus le bainisteoireacht na ndleachtanna sin arna déanamh faoi reacht, i ndáil le píblínte agus le hearraí a iompraítear i bpíblínte nó a scaoiltear amach astu nó isteach iontu.
(2) Aon duine a sháróidh rialachán faoin alt seo nó a mhainneoidh déanamh dá réir beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós £1,000 a chur air faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh) agus dlífear aon earraí a ndearnadh cion faoin bhfo-alt seo ina leith a fhorghéilleadh.
(3) San alt seo ciallaíonn “píblíne” píopa maille le haon trealamh agus oibreacha atá comhbhainteach leis, nó eangach píopaí maille le haon trealamh nó oibreacha atá comhbhainteach leis, a úsáidtear chun earraí a iompar isteach sa Stát nó amach as.
Leasú ar an Illicit Distillation (Ireland) Act, 1831.
14.—(1) Déantar leis seo méid gach fíneála a fhorchuirtear nó méid gach pionóis airgid eile a thabhófar mar gheall ar chion faoin Illicit Distillation (Ireland) Act, 1831. nó a údaraítear don Acht sin a fhorchur, a ardú go dtí £1,000.
(2) Déantar leis seo an t-alt seo a leanas a chur in ionad alt 39 den Illicit Distillation (Ireland) Act, 1831:
“39.—(1) Any Justice of the District Court may at his discretion mitigate any penalty incurred for any offence under this Act, but no such mitigation shall in any case reduce such a penalty to less than one half thereof.
(2) The period of a term of imprisonment to which a person may be sentenced in default of payment of a penalty incurred for an offence under this Act (including non-payment of a mitigated amount of any such penalty) shall not exceed three months.”.
Leasú ar an Customs and Inland Revenue Act, 1881.
15.—Leasaítear leis seo alt 12 den Customs and Inland Revenue Act, 1881, tríd an méid seo a leanas a chur in ionad an oiread sin den alt sin agus a leanann fomhír (6):
“A person who commits an offence under this section shall be liable on summary conviction thereof to a customs penalty not exceeding £1,000, and he may either be detained or proceeded against by summons.”.
Leasú ar an Acht Airgid, 1929.
16.—Leasaítear leis seo alt 31 den Acht Airgid, 1929—
(a) i bhfo-alt (1), trí “nó le toirmeasc nó srian le hallmhairiú nó onnmhairiú aon earraí” a chur isteach i ndiaidh “diúité máil” agus
(b) i bhfo-alt (3), trí “£1,000” a chur in ionad “chaoga punt”,
agus tá na fo-ailt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) Pé uair a bheidh sé údaruithe d'oifigeach chustum agus máil, le haon achtachán a bhaineann le diúité custum no le diúité máil nó le toirmeasc nó srian le hallmhairiú nó onnmhairiú aon earraí agus a bheidh i Reacht Briotáineach no in aon Acht do rith an tOireachtas roimh an Acht so no dá éis no le haon rialachán do dineadh roimhe seo no a déanfar ina dhiaidh seo fé aon achtachán den tsórt san, a éileamh go dtaisbeánfí aon leabhar, cuntas, leitir, cruthúnacht no scríbhinn eile, no é d'iniúcha no do scrúdú, beidh an t-oifigeach san i dteideal, leis, an scríbhinn sin do bhreith chun siúil agus do choinneáil má bhíonn cúis réasúnta aige le hamhrus gur dineadh calaois maidir le haon iontráil no leigint-ar-lár sa scríbhinn sin no maidir le haon eadarghnó le n-a mbaineann an scríbhinn sin. (3) Einne a chuirfidh i gcoinnibh oifigigh chustum agus máil no a chuirfidh bac leis agus é ag feidhmiú aon chomhachta dá mbronntar air leis an alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil £1,000 do chur air agus beidh an fhíneáil sin ina fíneáil chustum más chun crícheanna na nAchtanna Custum do bhí na comhachta san á bhfeidhmiú ag an oifigeach gur ina thaobh a dineadh an cionta agus beidh sí ina fíneáil mháil más chun crícheanna aon Reachta Bhriotáinigh no Achta den Oireachtas a bhaineann le diúitéthe máil agus le bainistí na ndiúitéthe sin do bhí na comhachta san á bhfeidhmiú ag an oifigeach san. |
Leasú ar an Acht Aerphoirt Neamhchustam, 1947.
17.—Leasaítear leis seo fo-alt (2) d'alt 12 den Acht Aerphoirt Neamhchustam, 1947, trí “£1,000” a chur in ionad “céad punt”, agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) Má sháraíonn duine ar bith, trí ghníomh nó neamhghníomh, aon rialachán faoin alt seo, beidh sé, i dteannta aon phionóis eile a dlífear a chur air, ciontach i gcion i gcoinne na nAcht Custam agus ar a chiontú ann ar an slí achomair dlífear pionós Custam nach mó ná £1,000 a chur air agus féadfar é a choinneáil nó an dlí a shaothrú air trí thoghairm. |
Leasú ar an Acht Airgeadais, 1950.
18.—Leasaítear leis seo fo-alt (2) d'alt 9 den Acht Airgeadais, 1950, trí “£1,000” a chur in ionad “céad punt” agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) Má sháraíonn duine ar bith, trí ghníomh nó neamhghníomh, aon rialachán faoin alt seo, beidh sé, i dteannta aon phionóis eile a dlífear a chur air, ciontach i gcion i gcoinne na nAcht Custam agus ar a chiontú ann go hachomair dlífear fíneáil Chustam nach mó ná £1,000 a chur air agus féadfar é a choinneáil nó imeachta a bhunú ina choinne trí thoghairm. |
Leasú ar an Acht Airgeadais, 1971.
19.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 29 den Acht Airgeadais, 1971:
“29. (1) Aon duine a bheidh ag teach isteach sa Stát dearbhóidh sé don oifigeach cuí Custam agus Máil, i cibé áit agus ar cibé dóigh a ordóidh na Coimisinéirí Ioncaim, aon ní a bheidh ina bhagáiste nó tugtha leis aige agus a bheidh faoi réir aon toirmisc nó sriain, nó faoi réir aon dleachta nó cánach, ar é a allmhairiú.
(2) Aon duine a bheidh ag teacht isteach sa Stát nó ag imeacht as an Stát freagróidh sé cibé ceisteanna a chuirfidh aon oifigeach Custam agus Máil air maidir lena bhagáiste agus le haon ní a bheidh ann nó a bheidh tugtha aige leis agus tabharfaidh sé an bagáiste sin agus aon ní den sórt sin ar aird lena scrúdú má cheanglaíonn an t-oifigeach air é.
(3) Aon duine a mhainneoidh aon ní a dhearbhú, nó aon bhagáiste nó ní a thabhairt ar aird, mar a cheanglaítear leis an alt seo, dlífear pionós ar cóimhéid le trí oiread luach an ní nár dearbhaíodh nó an bhagáiste nó an ní nár tugadh ar aird, de réir mar a bheidh, lena n-áirítear aon dleacht nó cáin is inmhuirearaithe ar an gcéanna, nó £100, cibé acu is mó, a chur air; agus dlífear aon ní ar arb inmhuirearaithe aon dleacht nó cáin agus a gheofar i bhfolach nó nár dearbhaíodh, agus aon ní a bheidh á thabhairt isteach sa Stát nó amach as an Stát contrártha d'aon toirmeasc nó srian a bheidh i bhfeidhm de thuras na huaire maidir leis an ní sin, a fhorghéilleadh.
(4) (a) San fho-alt seo tá le “an t-aerfort” an bhrí a shanntar dó leis an Acht Aerphoirt Neamhchustam, 1947.
(b) Déanfar tagairtí san alt seo do dhaoine a bheith ag teacht isteach sa Stát nó ag imeacht as an Stát a fhorléiriú mar thagairtí a fholaíonn tagairtí do dhaoine a bheith ag teacht ón aerfort isteach go dtí aon chuid eile den Stát agus do dhaoine a bheith ag dul isteach san aerfort ó aon chuid eile den Stát, faoi seach.
(c) Déanfar an tagairt i bhfo-alt (3) den alt seo d'aon ní a thabhairt isteach sa Stát nó amach as an Stát a fhorléiriú mar thagairt a fholaíonn tagairt d'aon ní a thabhairt ón aerfort isteach go dtí aon chuid eile den Stát agus d'aon ní a thabhairt isteach san aerfort ó aon chuid eile den Stát, faoi seach.”.
Gearrtheideal agus forléiriú.
20.—(1) Féadfar an tAcht Custam agus Máil (Forálacha Ilghnéitheacha), 1988, a ghairm den Acht seo.
(2) Déanfar an tAcht seo (a mhéid a bhaineann sé le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann sé le dleachtanna máil) a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainisteoireacht na ndleachtanna sin.