S.I. No. 137/1947 - Customs-Free Airport (Customs and Excise) Regulations, 1947.

STATUTORY RULES AND ORDERS. 1947. No. 137.

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.

1 ..

1. These regulations may be cited as the Customs-free Airport (Customs and Excise) Regulations, 1947.

2 ..

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.

3 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.

4 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 concernedin 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.

5 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.

6 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.

7 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.

8 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.

9 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.

10 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.

11 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.

12 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.

13 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.

Place	Customs Station
Main entrance to the Customs-free airport on the public road.	Customs Office at main entrance to the airport.
Entrance to Baggage Examination Hall in Temporary Terminal Building.	Customs Office in Temporary Terminal Building.

SECOND SCHEDULE.

ENACTMENTS NOT APPLIED.

Session and Chapter	Short title	Section
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	40, 50, 55 to 61, 64, 71, 73, 102, 104, 105, 113, 137 and 139.
40 & 41 Vic., c. 13.	Customs and Inland Revenue and Savings Bank Act, 1877.	3.
42 & 43 Vic., c. 21.	Customs and Inland Revenue Act, 1879.	7.
44 & 45 Vic., c. 12.	Customs and Inland Revenue Act, 1881.	9 and 11.
47 & 48 Vic., c. 62.	Revenue Act, 1884.	3.
61 & 62 Vic., c. 46.	Revenue Act, 1898.	2.
1 Edw. VII. c. 7.	Finance Act, 1901.	7.
5 Geo V, c. 7.	Finance Act, 1914.	11.
8 & 9 Geo. V, c. 15.	Finance Act, 1918.	14 and 15.
11 & 12 Geo. V, c. 32.	Finance Act, 1921.	19.

THIRD SCHEDULE

ENACTMENTS MODIFIED.

Session and Chapter	Short title	Section	Modification
26 & 27 Vic., c. 7.	Manufactured Tobacco Act, 1863.	1	The provision that no tobacco shall be exported from any ports or places which shall not have been approved for the importation of tobacco shall not apply to tobacco exported in accordance with these regulations.
			For the word "shipment" there shall be substituted the word " exportation."
26 & 27 Vic., c. 33.	Revenue Act, 1863.	16	For the word "ship" there shall be substituted the word "export" and the words "for exportation" shall be omitted.
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	19	The section shall have effect as if the words "or which may be imported and on board any ship" were omitted therefrom.

THIRD SCHEDULE—continued

Session and Chapter	Short title	Section	Modification
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	30	For the word "Collector" there shall be substituted the word " Officer " and for the word " port " there shall be substituted the words "Customs Station."
		42	The prohibition of the importation of spirits and tobacco otherwise than in ships and the prohibition of the importation of tobacco and wine otherwise than at certain ports shall not apply to tobacco, spirits or wine imported in accordance with these regulations
		62	The section shall have effect as if the words " and landed " were omitted therefrom.
		66	The section shall have effect as if the reference to a ship and to the landing of goods were omitted therefrom.
		76	For the words "unshipping, carrying and landing" there shall be substituted the words "unlading and carrying."
		77	The section shall have effect as if the word "unlading" were substituted for the word "landing" and the words "of the import ship and" were omitted therefrom and as if the account required by the section to be taken were required to be taken by an Officer at the Customs Station at which the goods are imported or, if the Commissioners so direct, at the warehouse in which the goods are deposited.
		78	The account of the goods referred to in the section shall be the account of the goods provided for by section 77 of the Act as modified by these regulations.

THIRD SCHEDULE—continued

Session and Chapter	Short title	Section	Modification
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	98	For the account taken upon the first entry and landing of goods there shall be substituted the account taken under section 77 of the Act as modified by these regulations.
		106	For the words "shipped or brought to any quay, wharf or other place to be shipped" and "entry in the shipping bill or other proper document for allowance of drawback on shipment" there shall be substituted respectively the words "brought to a Customs Station" and "proper export documents."
		108	For the words "ship" and "shipped" there shall be substituted respectively the words "export" and "exported."
		115	The section shall have effect as if the words "ship" and "shipped" were omitted therefrom and as if for the words "shipment thereof on board the exporting or removing vessel," there were substituted the words "exportation thereof."
		117	The section shall have effect as if the words "shipped" and "shipment and" were omitted therefrom.
		118	For the words "re-landed and are not intended to be re-landed in any part of the United Kingdom" there shall be substituted the words "brought back and are not intended to be brought back into any part of the State other than the Customs-free airport," and for the word "shipping" there shall be substituted the expression "production at the Customs Station."

THIRD SCHEDULE—continued

Session and Chapter	Short title	Section	Modification
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	119	For the word "shipment" there shall be substituted the word "exportation."
		177	For the references to a ship or boat, there shall be substituted references to a vehicle, and for the references to the unshipping or landing of goods there shall be substituted references to the unlading of goods.
		178	For the word "unshipped" there shall be substituted the word "imported".
		186	For the reference to a ship there shall be substituted a reference to a vehicle, and for the references to the unshipping or landing of goods references to the unlading of goods.
		189	For the reference to the landing or unshipping of goods there shall be substituted a reference to the unlading of goods and for the reference to the sea coast or any tidal river there shall be substituted a reference to the limits of the Customs-free airport.
		190	For the reference to the coast or shore there shall be substituted a reference to the limits of the Customs-free airport, and for the reference to a person on board a smuggling ship or boat a reference to a person smuggling or attempting to smuggle goods, and for the reference to the proof that any ship or boat was actually on the coast a reference to the proof that a person smuggling or attempting to smuggle goods was on or near the limits of the Customs-free airport.
		191	The signal and notice referred to shall be the signal and notice referred to in section 190 of the Acts as modified by these regulations.

THIRD SCHEDULE—continued

Session and Chapter	Short title	Section	Modification
39 & 40 Vic., c. 36.	Customs Consolidation Act, 1876.	192	The signal referred to shall be the signal referred to in section 190 of the Act as modified by these regulations.
		196	In relation to an officer or any person acting in his aid or duly employed for the prevention of smuggling this section shall have effect as if for the references to any part of the coasts of the United Kingdom or the shores or banks of any river, creek or inlet of the same there were substituted a reference to any lands (not being a garden or pleasure-ground) within twenty miles of the limits of the Customs-free airport.
		201	For the words " unshipped and run ashore " there shall be substituted the word "imported."
42 & 43 Vic., c. 21.	Customs and Inland Revenue Act, 1879.	8	The words "to be shipped" shall be omitted.
		10	The words "unshipping" and "landing" there shall be substituted the word "unlading" and for the words "unship" and "land" there shall be substituted the word "unlade."
43 & 44 Vic., c. 20	Inland Revenue Act, 1880	37	The words " to foreign parts " shall be omitted.
		38	For the word "shipment" there shall be substituted the word "exportation." The words " so ascertained " shall be construed accordingly.
		39	For the words "port from which the beer is shipped" and "landing at the port of destination" there shall be substituted respectively the expressions "Custom Station at which the beer is exported" and "delivery at the place of destination."

THIRD SCHEDULE—continued

Session and Chapter	Short title	Section	Modification
43 & 44 Vic., c. 24.	Spirits Act, 1880.	74	For the words "ship in which they are to be exported or used as stores" there shall be substituted the words "Customs Station at which they are to be exported."
44 & 45 Vic., c. 12.	Customs and Inland Revenue Act, 1881.	6(1)	The sub-section shall have effect as if the words "to foreign parts" were omitted therefrom and as if the reference to the enactments contained in sections 37 to 39 of the Inland Revenue Act, 1880, were references to such enactments as modified by these regulations.
		12	For the words "going, remaining, or returning from on board a ship or boat within the limits of any port in the United Kingdom or the Channel Islands, or in searching such a ship or boat, or in searching a person who has landed from any such ship or boat," there shall be substituted the words "boarding, remaining on board or alighting from a vehicle at the limits of the Customs-free airport or in searching such a vehicle."
58 & 59 Vic., c. 16.	Finance Act, 1895	7	For the word "shipment" there shall be substituted the word "exportation."

GIVEN under my Official Seal, this 17th day of Aibreán, 1947.

(Signed) PROINNSIAS MAC AODHAGÁIN,

Minister for Finance.